NC S274

City of Greenville authorized to levy a tax of up to 1% on sales of alcoholic beverages at retail establishments holding ABC permits.

Tax may be applied to all ABC permit holders or specific categories of establishments, with proceeds dedicated solely to law enforcement purposes.

Tax becomes effective on the first day of a calendar month, no earlier than 60 days after ordinance adoption, following a public hearing with 10-25 days notice.

Establishes collection procedures requiring monthly returns by the 15th of each month, with penalties including $10 per day for non-filing (up to $2,000 per return) and 5% monthly penalties for non-payment.

Alternative option allows city to levy an annual license tax on ABC permit holders instead, with aggregate proceeds capped at the city's previous fiscal year law enforcement expenses related to those establishments.