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Wake County

Wake County Department of Tax Administration

In short

Wake County Department of Tax Administration issues 2 permits we publish for Wake County, last verified 2026-09-30. Each carries the fee as the agency publishes it, with a link to the schedule it was read from.

What this agency issues

Permits required, with issuing agency, fee, renewal term and the date each record was last verified against its source
Prepared Food & Beverage Tax Gross Receipts AccountWake County Department of Tax Administration1% of the sale price of prepared food and beverages sold at retail for consumption on or off the premises, county-only, collected by the retailer on top of North Carolina sales tax and remitted to Wake County monthly. The county's Prepared Food & Beverage Tax page and its Gross Receipts Tax index page describe the application process for the account and publish no registration or application fee for opening it.continuing account; the county page requires a report each month on or before the twentieth day of the month following the month in which the tax accrues, and a zero-due return for a month with no tax2026-09-30
Wake County Beer & Wine (Beverage) Licenseonly if it applies to youWake County Department of Tax Administration$5–$25 a year per license, county-only, at the amounts G.S. 105-113.78 fixes: on-premises malt beverage $25, off-premises malt beverage $5, on-premises wine $25, off-premises wine $25annual; G.S. 105-113.70(b) runs the license year from May 1 to April 30, the county page requires renewal by April 30 with a monthly penalty accruing on a late renewal, and G.S. 105-113.70(c) bars transfer from one person to another or one location to another2026-09-30

Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.

About each permit

Prepared Food & Beverage Tax Gross Receipts Account

Any retailer selling prepared food or beverages in Wake County must open a gross receipts account with the Department of Tax Administration in addition to its property tax account, and then collect and remit the county's 1% Prepared Food & Beverage Tax. The county page states that the Board of Commissioners levied the tax at 1% of the sale price of prepared food and beverages effective January 1, 1993, that it applies to all prepared food and beverages sold at retail for consumption on or off the premises by any retailer with sales in Wake County that are subject to the state sales tax imposed under G.S. 105-164.4(a)(1), and that the merchant collects it in addition to state sales tax and remits it monthly. The authority is a local act: Session Law 1991-594 § 5 authorises the county to levy a prepared food and beverage tax of up to 1%, and the County Manager's Office page records the December 16, 1991 levy resolution and the January 1, 1993 effective date; the act also required an interlocal agreement with the City of Raleigh, executed in November 1991 and revised in 1992 and 1995. The obligation is countywide, reaching any retailer with sales in Wake County rather than only the unincorporated area, so a restaurant, coffee shop, food truck or retail store selling prepared food inside Raleigh or any of the 11 other municipalities is covered. Effective with the April 2025 return covering March sales, the return carries a new line item for marketplace-facilitator transactions under G.S. 105-164.3(133).

Wake County Beer & Wine (Beverage) License

This is the mandatory Wake County business license for alcohol retailers, issued by the Department of Tax Administration's Beer/Wine Division at 301 S. McDowell St., Suite 3800, Raleigh, 919-856-5999. G.S. 105-113.78 fixes the amount rather than capping it: the statute states that the annual tax for each license is as stated and prints on-premises malt beverage $25.00, off-premises malt beverage $5.00, on-premises unfortified or fortified wine $25.00 and off-premises unfortified or fortified wine $25.00, and both the county's Beer & Wine License page and its Beverage License Application form print the same four figures. Session Laws 2014-3, s. 12.3(b) repealed G.S. 153A-152, the county privilege license tax statute, effective July 1, 2015, and s. 12.3(a) repealed the city equivalent at G.S. 160A-211; Article 2C of Chapter 105 was untouched, which is why this license survives as the county's one mandatory business license. An applicant must first hold an ABC permit number from the NC Alcoholic Beverage Control Commission, and the initial application must be notarised. The county's application form states: 'If applicant possesses a State Permit, although he does not sell alcoholic beverages, he must purchase a County License.' Where the premises sits inside a municipality, G.S. 105-113.70(a) requires the applicant to obtain the city license for that activity before the county license may issue, unless that city has declined to require one under G.S. 105-113.71(c). The license applies countywide, including inside Raleigh and all 12 towns. Renewal notices are mailed each March, and online renewal requires no outstanding balances and all property taxes paid under the same ownership, citing G.S. 105-113.4A and G.S. 105-243.1. G.S. 105-113.70(d) bars a local government from requiring any alcohol license other than those stated in the Article.

Contact

Jurisdiction
Wake County
Phone
919-856-5999

Contact details are taken from the agency’s own site or its published fee schedule. Where we have not verified a phone number we leave it blank rather than guess.

Sources

Every fee and term above was read from one of these government pages on the date shown.

  1. G.S. 105-113.70 — local beer and wine licenses: city license first inside a city unless the city declined under G.S. 105-113.71(c), May 1 to April 30 license year, no transfer between persons or locationsNorth Carolina General Assembly · primary source · retrieved 2026-09-30
  2. G.S. 105-113.78 — county malt beverage and wine retail licenses; the annual tax for each license is as stated: on-premises malt beverage $25, off-premises malt beverage $5, on-premises wine $25, off-premises wine $25North Carolina General Assembly · primary source · retrieved 2026-09-30
  3. G.S. 153A-152 — county privilege licence taxes, repealed by Session Laws 2014-3, s. 12.3(b), effective July 1, 2015North Carolina General Assembly · primary source · retrieved 2026-09-30
  4. G.S. 160A-211 — city privilege licence taxes, repealed by Session Laws 2014-3, s. 12.3(a), effective July 1, 2015North Carolina General Assembly · primary source · retrieved 2026-09-30
  5. Session Law 1991-594 (1991 Session Laws Chapter 594, House Bill 703), § 5 — the local act authorising Wake County to levy a prepared food and beverage tax of up to 1%North Carolina General Assembly, published by the Wake County Manager's Office · primary source · retrieved 2026-09-30
  6. Wake County Beer & Wine License — the county's own license fees table, May 1 to April 30 license year, April 30 renewal deadline and ABC permit prerequisiteWake County Department of Tax Administration · primary source · retrieved 2026-09-30
  7. Wake County Beverage License Application (2022) — COUNTY FEE SCHEDULE table and the condition that a state permit holder must purchase a county license even without alcohol salesWake County Department of Tax Administration · primary source · retrieved 2026-09-30
  8. Wake County Municipal Requirements — the 12 municipalities and their contacts, directing a business to its own municipality for business or privilege license requirementsWake County · primary source · retrieved 2026-09-30
  9. Wake County Prepared Food & Beverage Tax — 1% rate effective January 1, 1993, gross receipts account requirement, monthly return due by the twentieth and the zero-due returnWake County Department of Tax Administration · primary source · retrieved 2026-09-30
  10. Wake County Room Occupancy and Prepared Food & Beverage Taxes — the December 16, 1991 levy resolution and the January 1, 1993 effective dateWake County Manager's Office · primary source · retrieved 2026-09-30

Other offices serving Wake County

The full permit list for this jurisdiction

Industry permit lists that include this agency

North Carolina jurisdictions

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