Each business located in Mecklenburg County that is required by law to purchase an ABC (Alcoholic Beverage Control) License or Permit from the State of North Carolina are also required to purchase a local Beer and/or Wine License.

Once the ABC License has been purchased from the State, this license must then be shown to the Business Tax Collections Office prior to the issuance of a local license.  Beer and Wine licenses expire on April 30th and must be renewed by May 1st of each year. Businesses located inside the City of Charlotte pay both the City and County license tax.                                

The total amount of License Tax due will vary for businesses with multiple locations. These licenses cannot be prorated.  Businesses inside the City of Charlotte pay both City License Fees and County License Fees:           

Inside the CITY of CHARLOTTE:
On Premise Beer License ............................. $40
On Premise Wine License ............................ $40
Off Premise Beer License ............................. $10
Off Premise Wine License ............................ $35

Inside MECKLENBURG COUNTY:
On Premise Beer License................................ $25
On Premise Wine License............................... $25
Off Premise Beer License................................ $ 5
Off Premise Wine License............................... $25

Penalty for Late Purchase/Payment of a Beer and Wine License:  An additional tax equal to five percent (5%) of the amount prescribed for such license per month or fraction thereof until paid in full. Not to exceed twenty-five percent (25%) of the tax amount due and in no case shall be less than $5.00. No license shall be granted until the license tax plus any additional tax has been paid in full. 

PLEASE NOTE - Closing, Transferring or Selling Business: The Business Tax Collections Office must be notified forty-eight (48) hours in advance of a change in address, or ownership, or if business operations cease.


Should you have any questions or require additional information, please contact the Business Tax Collections Office by phone at 704-336-6315 or via e-mail at taxbusiness@MecklenburgCountyNC.gov