Orange County NC Website
Browse       Search
HISTORICAL 33 <br />PERSPECTIVE <br />► <br />1939 - Origination of Excise Tax <br />Philosophy <br />Amount <br />► 1975 - Limiting Proviso Deleted <br />► <br />1982 - Bailment Surcharge <br />Purpose <br />Amount <br />TI-M PURPOSE FOR THE ESTABLISHMENT OF THE LOCAL OPTION ABC SYSTEM Lit <br />1935 WAS TO PROVIDE A SOURCE OF REVENUE FOR LOCAL GOVERNMENT. <br />1939: FIRST EXCISE TAX PLACED ON LIQUOR. 8.5% - WITH A PROVISO THAT THE <br />STATE WOULD TAKE NO MORE THAN 12 OF THE NET PROFITS GENERATED BY <br />ABC STORES. <br />1975: THE STATE CONSOLIDATED VARIOUS TAXES INTO AN-EXCISE TAX OF <br />22.5 %. AT THIS POINT, THE LIIv=G PROVISO WAS DELETED. <br />1978: LIQUOR-ELY-THE-DRINK SURCHARGE OF S10/GALLON. DISTRIBUTION WAS <br />$9.00 TO LOCAL GOVERNNMNTS AND $1.00 TO THE STATE. <br />1982: BAILMENT SURCHARGE OF 50.66 /CASE ADDED TO FINANCE THE BUILDING <br />OF THE LIQUOR WAREHOUSE AND THE STATE ABC COMMISSIONS OFFICES, AND <br />TO FUND THE STATE ABC COMMISSIONS OPERATING BUDGET. <br />1983: BAILMENT SURCHARGE INCREASED BY 51.04 /CASE TO FUND THE BUDGET <br />OF THE ALCOHOL LAW ENFORCEMENT DIVISION OF THE DEPT OF CRIME <br />CONTROL AND PUBLIC SAFE'T'Y. <br />1987: STATE EXCISE TAX INCREASED FROM 215% TO 28% <br />BAILMENT SURCHARGE DECREASED S 1.07 /CASE. ALE BUDGET <br />TRANSFERRED TO GENERAL FUND. BAILMENT SURCHARGE TO $0.66, <br />PER CASE. <br />