Since 1994-95

$0

returned to the community

Every purchase at Franklin, NC ABC Board funds state taxes, local government, law enforcement, and alcohol education across Macon County.

FY 2024-25 Distributions

Where last year's proceeds went

State Excise Tax NC Dept of Revenue
$1,010,082
Liquor Tax NC Dept of Revenue
$277,753
Town Net Profits Town of Franklin General Fund
$280,610
Bailment NC ABC Warehouse
$63,055
Surcharge NC ABC Commission
$26,537
Alcohol Rehabilitation Macon County Finance Office
$10,432
Law Enforcement Franklin Police Department
$9,274
Alcohol Education Macon County Board of Education / Sheriff DARE
$12,984
Mixed Beverage Tax NC Dept of Health and Human Services
$3,679

Complete Distribution History

State Excise Tax $15,824,493 total

Rate: 28% (1994) → 25% (2002) → 30% (2009)

Statute: GS 18B-805(b)(2)

Fiscal YearAmount
FY 1994-95$108955.83
FY 1995-96$216383.39
FY 1996-97$232963.51
FY 1997-98$240502.04
FY 1998-99$255889.10
FY 1999-00$277748.61
FY 2000-01$291741.88
FY 2001-02$293557.35
FY 2002-03$287981.77
FY 2003-04$313528.46
FY 2004-05$335525.07
FY 2005-06$335525.07
FY 2006-07$426960.01
FY 2007-08$466319.03
FY 2008-09$485586.45
FY 2009-10$536628.12
FY 2010-11$521611.00
FY 2011-12$543980.00
FY 2012-13$533780.00
FY 2013-14$551310.00
FY 2014-15$568723.00
FY 2015-16$585744.00
FY 2016-17$608550.00
FY 2017-18$632129.00
FY 2018-19$664517.00
FY 2019-20$729333.00
FY 2020-21$835493.00
FY 2021-22$930871.00
FY 2022-23$975487.00
FY 2023-24$1001920.00
FY 2024-25$1010082.00
Total$15824492.66
Liquor Tax $4,132,188 total

Rate fluctuated between 6%–8% (2001–present)

Statute: GS 18B

Fiscal YearAmount
FY 2001-02$47752.70
FY 2002-03$89079.94
FY 2003-04$97116.80
FY 2004-05$104330.36
FY 2005-06$130838.44
FY 2006-07$143490.53
FY 2007-08$148308.23
FY 2008-09$154154.02
FY 2009-10$169586.61
FY 2010-11$166100.19
FY 2011-12$155980.54
FY 2012-13$150786.72
FY 2013-14$155600.23
FY 2014-15$159231.74
FY 2015-16$164234.16
FY 2016-17$178768.22
FY 2017-18$178813.41
FY 2018-19$189462.95
FY 2019-20$213175.26
FY 2020-21$242523.76
FY 2021-22$263200.72
FY 2022-23$273308.53
FY 2023-24$278590.66
FY 2024-25$277753.25
Total$4132188.33
Town Net Profits $2,359,428 total

100% to Town of Franklin General Fund

Statute: GS 18B-805

Fiscal YearAmount
FY 1995-96$35000.00
FY 1996-97$50000.00
FY 1997-98$69149.00
FY 1998-99$92211.00
FY 1999-00$70000.00
FY 2000-01$50000.00
FY 2001-02$50000.00
FY 2002-03$50000.00
FY 2003-04$50000.00
FY 2004-05$50000.00
FY 2005-06$50000.00
FY 2006-07$50000.00
FY 2007-08$50000.00
FY 2008-09$50000.00
FY 2009-10$70000.00
FY 2010-11$70000.00
FY 2011-12$70000.00
FY 2012-13$70000.00
FY 2013-14$70000.00
FY 2014-15$70000.00
FY 2015-16$70000.00
FY 2016-17$70000.00
FY 2017-18$70000.00
FY 2018-19$70000.00
FY 2019-20$70000.00
FY 2020-21$70000.00
FY 2021-22$70000.00
FY 2022-23$209886.00
FY 2023-24$192572.00
FY 2024-25$280610.00
Total$2359428.00
Bailment $745,887 total

Per-case fee: $0.77 (1994) → $2.75 (2021)

Statute: GS 18B-80(c)(1)

Fiscal YearAmount
FY 1994-95$4519.90
FY 1995-96$8023.90
FY 1996-97$8968.35
FY 1997-98$9997.45
FY 1998-99$10172.70
FY 1999-00$10824.30
FY 2000-01$10854.90
FY 2001-02$10738.80
FY 2002-03$11550.60
FY 2003-04$12679.20
FY 2004-05$12807.70
FY 2005-06$13491.90
FY 2006-07$16291.30
FY 2007-08$19045.55
FY 2008-09$21096.10
FY 2009-10$19372.10
FY 2010-11$18176.50
FY 2011-12$24883.95
FY 2012-13$26252.40
FY 2013-14$25570.40
FY 2014-15$26139.60
FY 2015-16$25192.50
FY 2016-17$23922.50
FY 2017-18$24676.50
FY 2018-19$24843.00
FY 2019-20$28230.00
FY 2020-21$32512.85
FY 2021-22$53148.50
FY 2022-23$64100.25
FY 2023-24$59573.25
FY 2024-25$63054.50
Total$745886.95
Surcharge $697,413 total

Per-case fee: $0.60 (1994) → $1.15 (2018)

Statute: GS 18B-80(c)(1)

Fiscal YearAmount
FY 1994-95$3598.40
FY 1995-96$6018.00
FY 1996-97$6330.60
FY 1997-98$7434.40
FY 1998-99$7913.50
FY 1999-00$8418.90
FY 2000-01$8661.80
FY 2001-02$9545.60
FY 2002-03$10266.40
FY 2003-04$11074.40
FY 2004-05$11407.20
FY 2005-06$11992.80
FY 2006-07$13173.35
FY 2007-08$14713.95
FY 2008-09$16278.35
FY 2009-10$14969.35
FY 2010-11$13794.45
FY 2011-12$13184.35
FY 2012-13$13170.00
FY 2013-14$12815.20
FY 2014-15$14971.20
FY 2015-16$23532.20
FY 2016-17$22327.20
FY 2017-18$23031.40
FY 2018-19$20590.30
FY 2019-20$21641.50
FY 2020-21$24908.55
FY 2021-22$27424.55
FY 2022-23$28564.90
FY 2023-24$24912.45
FY 2024-25$26537.40
Total$697412.65
Alcohol Rehabilitation $230,662 total

Nickel/Penny per bottle sold

Statute: GS 18B-805(b)(4)

Fiscal YearAmount
FY 1994-95$2418.24
FY 1995-96$4728.51
FY 1996-97$5111.41
FY 1997-98$4854.55
FY 1998-99$5357.36
FY 1999-00$5649.84
FY 2000-01$5953.73
FY 2001-02$5845.96
FY 2002-03$6044.62
FY 2003-04$6447.65
FY 2004-05$6680.58
FY 2005-06$7252.73
FY 2006-07$7530.53
FY 2007-08$7905.04
FY 2008-09$8136.36
FY 2009-10$7970.78
FY 2010-11$7647.57
FY 2011-12$7658.16
FY 2012-13$7489.46
FY 2013-14$7515.49
FY 2014-15$8027.45
FY 2015-16$7744.64
FY 2016-17$8000.31
FY 2017-18$8251.57
FY 2018-19$8450.96
FY 2019-20$9281.52
FY 2020-21$10088.65
FY 2021-22$10448.73
FY 2022-23$10758.07
FY 2023-24$10579.53
FY 2024-25$10432.15
Total$230662.15
Law Enforcement $69,535 total

5% of net profits

Statute: GS 18B-805(c)(2)

Fiscal YearAmount
FY 1994-95$296.00
FY 1995-96$2031.00
FY 1996-97$1527.00
FY 1997-98$2176.00
FY 1998-99$2570.00
FY 1999-00$2119.00
FY 2000-01$630.00
FY 2001-02$1557.00
FY 2002-03$2193.00
FY 2003-04$1401.00
FY 2004-05$1127.00
FY 2005-06$1740.00
FY 2006-07$931.00
FY 2007-08$2237.00
FY 2008-09$3521.00
FY 2009-10$580.00
FY 2010-11$50.00
FY 2011-12$808.00
FY 2012-13$3119.00
FY 2013-14$359.00
FY 2014-15$0.00
FY 2015-16$0.00
FY 2016-17$0.00
FY 2017-18$0.00
FY 2018-19$0.00
FY 2019-20$994.00
FY 2020-21$5043.00
FY 2021-22$6099.00
FY 2022-23$7295.00
FY 2023-24$9858.00
FY 2024-25$9274.00
Total$69535.00
Alcohol Education $97,144 total

7% of net profits

Statute: GS 18B-805(c)(3)

Fiscal YearAmount
FY 1994-95$415.00
FY 1995-96$2634.00
FY 1996-97$2138.00
FY 1997-98$3047.00
FY 1998-99$3598.00
FY 1999-00$2967.00
FY 2000-01$881.00
FY 2001-02$1181.00
FY 2002-03$3070.00
FY 2003-04$1961.00
FY 2004-05$1578.00
FY 2005-06$2436.00
FY 2006-07$1304.00
FY 2007-08$3132.00
FY 2008-09$4929.00
FY 2009-10$812.00
FY 2010-11$70.00
FY 2011-12$1131.00
FY 2012-13$4366.00
FY 2013-14$503.00
FY 2014-15$0.00
FY 2015-16$0.00
FY 2016-17$0.00
FY 2017-18$0.00
FY 2018-19$0.00
FY 2019-20$1392.00
FY 2020-21$7061.00
FY 2021-22$8539.00
FY 2022-23$10213.00
FY 2023-24$13802.00
FY 2024-25$12984.00
Total$97144.00
Mixed Beverage Tax $49,369 total

5% of mixed beverage sales

Statute: GS 18B

Fiscal YearAmount
FY 2000-01$5.32
FY 2001-02$198.32
FY 2002-03$97.27
FY 2003-04$249.34
FY 2004-05$327.86
FY 2005-06$269.58
FY 2006-07$1337.57
FY 2007-08$2125.23
FY 2008-09$2604.55
FY 2009-10$2662.17
FY 2010-11$2581.21
FY 2011-12$2442.72
FY 2012-13$2091.26
FY 2013-14$2225.66
FY 2014-15$2369.18
FY 2015-16$2395.19
FY 2016-17$2465.86
FY 2017-18$2409.11
FY 2018-19$2339.18
FY 2019-20$1893.51
FY 2020-21$2292.44
FY 2021-22$3217.24
FY 2022-23$3403.96
FY 2023-24$3686.35
FY 2024-25$3679.20
Total$49369.28