Durham County Beer and Wine Application

The Durham County Beer and Wine Application, headed Beverage License Application on the form, is the Durham County Tax Administration form businesses use to apply for the county beer and wine privilege license required before selling those beverages in Durham County, North Carolina.

The county page explains the legal basis: North Carolina General Statute G.S. 105-33 and the Durham County Privilege License Ordinance authorize enforcement and collection of the privilege license tax for beer and wine. The form itself says the application is submitted in conformity with the provisions of the Beverage Control Act of 1937.

The application collects:

• the trade name, business location, mailing address and telephone numbers;
• the owner or corporation name and address, and the name and address of the individual or corporate officer;
• the federal ID or Social Security number and the opening date of the business;
• the State ABC Commission permit numbers, where applicable, for on-premises and off-premises beer and wine;
• a notarized signature certifying four statements about the applicant.

A county fee schedule is printed on the form, with separate fees for beer and wine, on-premises and off-premises. The form is not the State ABC Commission permit: it is the county license, and the form states that an applicant who holds a State Permit but does not sell alcoholic beverages must still purchase a County License. Licenses must be posted within view in a public access area of the business.

Any business in Durham County that sells beer and wine must obtain a beer and wine privilege license, and this application is how it is requested. If you hold a State Permit but do not sell alcoholic beverages, the form still requires you to purchase a County License.

The applicant's notarized signature certifies that:

• the applicant is a North Carolina resident and at least 21 years old, except that when a corporation holds the State ABC Permit, the manager/applicant must be at least 19;
• no unsatisfied outstanding final judgment has been entered against the applicant in an action under Article 1A of Chapter 18B of the Alcoholic Beverage Control Laws;
• within two years the applicant has had no alcoholic beverage offenses or misdemeanor controlled substance offense;
• within three years the applicant has not been convicted of a felony or had an alcoholic beverage permit revoked, and during the preceding license year did not commit any act or permit any condition for which the license was revoked or suspended.

If you are not sure whether your business needs a license, the county page directs you to the Tax Administration Office at 1-919-560-0300.

Apply before you sell: the county page says the beer and wine license must be obtained prior to the sale of these beverages. Beer and Wine Licenses expire on April 30 of each year and must be renewed by that date; for the renewal process, call the Tax Administration Office at 1-919-560-0300.

Timing has consequences. The county page says it is unlawful to engage in business without a required privilege license, and that a penalty applies for failing to obtain a license, accruing for each month or fraction of a month until the amount is paid, up to a stated maximum. A separate penalty applies for failing to pay a tax when due. Ask Tax Administration for the current figures. The form also asks for the business opening date, so have it ready when you apply.

Durham County takes the application by mail, together with the proper payment.

• By mail: send the completed, notarized application to Durham County Tax Collector, Beer/Wine Division, PO Box 3397, Durham, NC 27702-2719.
• Payment: include a check or money order payable to the Durham County Tax Collector. The form says to return the application with payment, and the county page states that application fees are non-refundable. Fee amounts depend on the license category; see the county fee schedule on the form or call the Tax Administration Office.
• Questions: the form lists 919-560-0300 for Durham County Tax Administration, at 201 E. Main Street, 3rd Floor; the county page gives 1-919-560-0300.

The form names no other submission channel. Before mailing, make sure the signature has been notarized and the notary section is complete. FillingPDF lets you fill out and download the PDF; submission follows the channels above.