ABC Boards in North Carolina are local independent political subdivisions of the State. They operate as separate entities establishing their own policies and procedures, and they retain authority to set policy and adopt rules in conformity with ABC Laws and North Carolina ABC Commission Rules.
The Catawba County Alcoholic Beverage Control manages the sale of distilled spirits through business principles that promote excellence in customer service; establishes effective alcohol education partnerships; administers regulatory provisions; and instills financial accountabilities that benefit those we serve.
The ABC Board operates solely on the revenue derived from spirit sales in Catawba County. There is no property, state or other local tax used to support ABC operations.
North Carolina law requires the Catawba County ABC Board to expend at least 5% of its profits for law enforcement and not less than 7% for alcohol education. North Carolina law also requires that the entire profit, after deducting amounts required for law enforcement and alcohol education and retaining proper working capital, be paid to the county and other nonprofit organizations in the amount of $1,062,500 for fiscal year ending June 30, 2010.
The Catawba County ABC Board is required to distribute taxes for the sale of distilled spirits to North Carolina Revenue and County of Catawba, in the amount of $4,208,544 from gross sales of $14,215,468 for fiscal year ending June 30, 2010.