North Carolina General Statutes Chapter 105. Taxation § 105-113.70. Issuance, duration, transfer of license

(a) Issuance, Qualifications.--Each person who receives an ABC permit shall obtain the corresponding local license, if any, under this Article. All local licenses are issued by the city or county where the establishment for which the license is sought is located. No documentation shall be required of the applicant except as provided in this section. Issuance of a required local license is mandatory if the applicant holds the corresponding ABC permit and provides all of the following: (i) a copy of the most recently completed State application form for an ABC permit exclusive of any attachments, (ii) the ABC permit for visual inspection, and (iii) payment of the prescribed tax. No local license may be issued under this Article until the applicant has received from the ABC Commission the applicable permit for that activity, and no county license may be issued for an establishment located in a city in that county until the applicant has received from the city the applicable license for that activity; provided, the city in that county has not declined to require a license pursuant to G.S. 105-113.71(c).

(b) Duration.--All licenses issued under this section are annual licenses for the period from May 1 to April 30.

(c) Transfer.--A license may not be transferred from one person to another or from one location to another.

(d) License Exclusive.--A local government may not require a license for activities related to the manufacture or sale of alcoholic beverages other than the licenses stated in this Article.