§ 105-41. Attorneys-at-law and other professionals. - North Carolina Statutes

§ 105‑41.  Attorneys‑at‑lawand other professionals.

(a)        Every individual inthis State who practices a profession or engages in a business and is includedin the list below must obtain from the Secretary a statewide license for theprivilege of practicing the profession or engaging in the business. A licenserequired by this section is not transferable to another person. The tax foreach license is fifty dollars ($50.00).

(1)        An attorney‑at‑law.

(2)        A physician, aveterinarian, a surgeon, an osteopath, a chiropractor, a chiropodist, adentist, an ophthalmologist, an optician, an optometrist, or another person whopractices a professional art of healing.

(3)        A professionalengineer, as defined in G.S. 89C‑3.

(4)        A registered landsurveyor, as defined in G.S. 89C‑3.

(5)        An architect.

(6)        A landscapearchitect.

(7)        A photographer, acanvasser for any photographer, or an agent of a photographer in transmittingphotographs to be copied, enlarged, or colored.

(8)        A real estate brokeror a real estate salesman, as defined in G.S. 93A‑2. A real estate brokeror a real estate salesman who is also a real estate appraiser is required toobtain only one license under this section to cover both activities.

(9)        A real estateappraiser, as defined in G.S. 93E‑1‑4. A real estate appraiser whois also a real estate broker or a real estate salesman is required to obtainonly one license under this section to cover both activities.

(10)      A person who solicitsor negotiates loans on real estate as agent for another for a commission,brokerage, or other compensation.

(11)      A mortician orembalmer licensed under G.S. 90‑210.25.

(12)      An individuallicensed under Article 9F of Chapter 143 of the General Statutes, the HomeInspector Licensure Act.

(b)        The followingpersons are exempt from the tax:

(1)        A person who is atleast 75 years old.

(2)        A person practicingthe professional art of healing for a fee or reward, if the person is anadherent of an established church or religious organization and confines thehealing practice to prayer or spiritual means.

(3)        A blind personengaging in a trade or profession as a sole proprietor. A "blindperson" means any person who is totally blind or whose central visualacuity does not exceed 20/200 in the better eye with correcting lenses, orwhere the widest diameter of visual field subtends an angle no greater than 20degrees. This exemption shall not extend to any sole proprietor who permitsmore than one person other than the proprietor to work regularly in connectionwith the trade or profession for remuneration or recompense of any kind, unlessthe other person in excess of one so remunerated is a blind person.

(c)        Every personengaged in the public practice of accounting as a principal, or as a manager ofthe business of public accountant, shall pay for such license fifty dollars($50.00), and in addition shall pay a license of twelve dollars and fifty cents($12.50) for each person employed who is engaged in the capacity of supervisingor handling the work of auditing, devising or installing systems of accounts.

(d)        Repealed by SessionLaws 1998‑95, s. 7, effective July 1, 1999.

(e)        Licenses issuedunder this section are issued as personal privilege licenses and shall not beissued in the name of a firm or corporation. A licensed photographer having alocated place of business in this State is liable for a license tax on eachagent or solicitor employed by the photographer for soliciting business. If anyperson engages in more than one of the activities for which a privilege tax islevied by this section, the person is liable for a privilege tax with respectto each activity engaged in.

(f)         Repealed bySession Laws 1981, c. 17.

(g)        Repealed by SessionLaws 1998‑95, s. 7, effective July 1, 1999.

(h)        Counties and citiesmay not levy any license tax on the business or professions taxed under thissection.

(i)         Obtaining alicense required by this Article does not of itself authorize the practice of aprofession, business, or trade for which a State qualification license isrequired.  (1939,c. 158, s. 109; 1941, c. 50, s. 3; 1943, c. 400, s. 2; 1949, c. 683; 1953, c.1306; 1957, c. 1064; 1973, c. 476, s. 193; 1981, c. 17; c. 83, ss. 4, 5; 1989,c. 584, s. 7; 1991 (Reg. Sess., 1992), c. 974, s. 1; 1993, c. 419, s. 13.2;1998‑95, s. 7; 2002‑158, s. 3; 2005‑276, s. 23A.1(b); 2008‑206,s. 1; 2009‑445, s. 1.)