2 columns followed by 5 columns (multiple columns) in a table

Here's a variation on TorbjørnT's answer. (The main difference is in the use of a couple of \cmidrule directives in place of a \midrule directive.)

\documentclass{article} % or some other suitable document class
\usepackage{booktabs} % for well-spaced horizontal rules
\begin{document}
\begin{center}
\begin{tabular}{@{} l *{4}{c} @{}}
\toprule
& \multicolumn{2}{c}{\textbf{Non-taxed}} & \multicolumn{2}{c@{}}{\textbf{Taxed}} \\
\cmidrule(lr){2-3} \cmidrule(l){4-5}
Store type & Dec 2014 & Jun 2015 & Dec 2014 & Jun 2015 \\
\midrule
1 \\
3 \\
\bottomrule
\end{tabular}
\end{center}

\end{document}

You use \multicolum{2}{c}{...} to make a centered cell that spans two columns.

\documentclass{article}
\usepackage{booktabs} % provides the \toprule, \midrule and \bottomrule macros
\begin{document}
\begin{tabular}{l *{4}{c}}
\toprule
 & \multicolumn{2}{c}{\textbf{Non-taxed}} & \multicolumn{2}{c}{\textbf{Taxed}} \\ \midrule
Store type & Dec 2014 & Jun 2015 & Dec 2014 & Jun 2015 \\ \midrule
1 \\
3 \\
\bottomrule
\end{tabular}
\end{document}