GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2001
H	1
HOUSE BILL 549

 
 
Short Title:	Beer and Wine Tax Distribution.	()	
Sponsors:	Representatives Tucker;  Barbee, Culp, Haire, and Holliman.	
Referred to:	Alcoholic Beverage Control.	
March 12, 2001

A BILL TO BE ENTITLED
AN ACT TO ALLOW A COUNTY OR A COUNTY AND A CITY TO SHARE IN THE DISTRIBUTION OF BEER AND WINE TAX PROCEEDS IF SALES OF THE BEVERAGES ARE AUTHORIZED ONLY IN A RESIDENTIAL PRIVATE CLUB, SPORTS CLUB, OR CERTAIN INTERSTATE LOCATIONS WITHIN THE CITY OR COUNTY.

The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑113.82 reads as rewritten:
"§ 105‑113.82. Distribution of part of beer and wine taxes.
(a)	Amount, Method. – The Secretary shall distribute annually the following percentages of the net amount of excise taxes collected on the sale of malt beverages and wine during the preceding 12‑month period ending March 31, less the amount of the net proceeds credited to the Department of Agriculture and Consumer Services under G.S. 105‑113.81A, to the counties and cities in which the retail sale of these beverages is authorized:
(1)	Of the tax on malt beverages levied under G.S. 105‑113.80(a), twenty‑three and three‑fourths percent (23 3/4%);
(2)	Of the tax on unfortified wine levied under G.S. 105‑113.80(b), sixty‑two percent (62%); and
(3)	Of the tax on fortified wine levied under G.S. 105‑113.80(b), twenty‑two percent (22%).
If malt beverages, unfortified wine, or fortified wine may be licensed to be sold at retail in both a county and a city located in the county, both the county and city shall receive a portion of the amount distributed, that portion to be determined on the basis of population. If one of these beverages may be licensed to be sold at retail in a city located in a county in which the sale of the beverage is otherwise prohibited, only the city shall receive a portion of the amount distributed, that portion to be determined on the basis of population. The amounts distributed under subdivisions (1), (2), and (3) shall be computed separately.
(b)	Repealed by Session Laws 2000, c. 173, s. 3, effective August 2, 2000.
(c)	Exceptions.– Notwithstanding subsection  (a) of this section, the following exceptions apply:
(1)In a county in which ABC stores have been established by petition, the revenue shall be distributed as though the entire county had approved the retail sale of a beverage whose retail sale is authorized in part of the county.
(2)	If a residential private club or a sports club has an ABC permit to sell at retail malt beverages, unfortified wine, or fortified wine, then the county and any city in which the club is located are allowed to share in the distribution under subsection (a) of this section as if the sale of these beverages were authorized in the entire county and city. The terms 'residential private club' and 'sports club' have the meanings provided in G.S. 18B-1000.
(3)	If an establishment has an ABC permit to sell at retail malt beverages, unfortified wine, or fortified wine pursuant to G.S. 18B-1006(m)(2), then the county and any city in which the establishment is located are allowed to share in the distribution under subsection (a) of this section as if the sale of these beverages were authorized in the entire county and city.
(d)	Time. – The revenue shall be distributed to cities and counties within 60 days after March 31 of each year.
(e)	Population Estimates. – To determine the population of a city or county for purposes of the distribution required by this section, the Secretary shall use the most recent annual estimate of population certified by the State Planning Officer.
(f)	City Defined. – As used in this section, the term "city" means a city as defined in G.S. 153A‑1(1) or an urban service district defined by the governing body of a consolidated city‑county.
(g)	Use of Funds. – Funds distributed to a county or city under this section may be used for any public purpose.
(h)	Disqualification. – No municipality may receive any funds under this section if it was incorporated with an effective date of on or after January 1, 2000, and is disqualified from receiving funds under G.S. 136‑41.2. No municipality may receive any funds under this section, incorporated with an effective date on or after January 1, 2000, unless a majority of the mileage of its streets are open to the public. The previous sentence becomes effective with respect to distribution of funds on or after July 1, 1999."
SECTION 2.  This act becomes effective January 1, 2002.