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

§ 105-41. Attorneys-at-law and other professionals.

Every individual in this State who practices a profession or engages in a business and is included in the list below must obtain from the Secretary a statewide license for the privilege of practicing the profession or engaging in the business. A license required by this section is not transferable to another person. The tax for each license is fifty dollars ($50.00). An attorney-at-law. (Applicable to taxable years beginning before July 1, 2018) A physician, a veterinarian, a surgeon, an osteopath, a chiropractor, a chiropodist, a dentist, an ophthalmologist, an optician, an optometrist, or another person who practices a professional art of healing. A professional engineer, as defined in G.S. 89C-3. A registered land surveyor, as defined in G.S. 89C-3. An architect. A landscape architect. A photographer, a canvasser for any photographer, or an agent of a photographer in transmitting photographs to be copied, enlarged, or colored. A real estate broker as defined in G.S. 93A-2. A real estate broker who is also a real estate appraiser is required to obtain only one license under this section to cover both activities. A real estate appraiser, as defined in G.S. 93E-1-4. A real estate appraiser who is also a real estate broker is required to obtain only one license under this section to cover both activities. A person who solicits or negotiates loans on real estate as agent for another for a commission, brokerage, or other compensation. A funeral director, an embalmer, or a funeral service licensee licensed under G.S. 90-210.25. An individual licensed under Article 9F of Chapter 143 of the General Statutes, the Home Inspector Licensure Act. The following persons are exempt from the tax: A person who is at least 75 years old. A person practicing the professional art of healing for a fee or reward, if the person is an adherent of an established church or religious organization and confines the healing practice to prayer or spiritual means. A blind person engaging in a trade or profession as a sole proprietor. A "blind person" means any person who is totally blind or whose central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or where the widest diameter of visual field subtends an angle no greater than 20 degrees. This exemption shall not extend to any sole proprietor who permits more than one person other than the proprietor to work regularly in connection with the trade or profession for remuneration or recompense of any kind, unless the other person in excess of one so remunerated is a blind person. Every person engaged in the public practice of accounting as a principal, or as a manager of the 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 supervising or handling the work of auditing, devising or installing systems of accounts. Repealed by Session Laws 1998-95, s. 7, effective July 1, 1999. Licenses issued under this section are issued as personal privilege licenses and shall not be issued in the name of a firm or corporation. A licensed photographer having a located place of business in this State is liable for a license tax on each agent or solicitor employed by the photographer for soliciting business. If any person engages in more than one of the activities for which a privilege tax is levied by this section, the person is liable for a privilege tax with respect to each activity engaged in. Repealed by Session Laws 1981, c. 17. Repealed by Session Laws 1998-95, s. 7, effective July 1, 1999. Counties and cities may not levy any license tax on the business or professions taxed under this section. Obtaining a license required by this Article does not of itself authorize the practice of a profession, business, or trade for which a State qualification license is required. (2) (Applicable to taxable years beginning on or after July 1, 2018) A physician, a veterinarian, a surgeon, an osteopath, a chiropractor, a chiropodist, a dentist, an ophthalmologist, an optician, an optometrist, a massage and bodywork therapist, or another person who practices a professional art of healing. History (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; 2011-330, s. 6; 2017-39, s. 9; 2017-151, s. 4; 2018-5, s. 38.2(h).) Subdivision (a)(2) Set Out Twice. - The first version of subdivision (a)(2) set out above is applicable to taxable years beginning before July 1, 2018. The second version of subdivision (a)(2) set out above is applicable to taxable years beginning on or after July 1, 2018. Editor's Note. - Session Laws 2002-158, s. 15.1, provides that nothing in the act obligates the General Assembly to appropriate funds to implement the act now or in the future. Session Laws 2008-206, s. 2, provides: "Notwithstanding G.S. 105-41(h) , a city that imposed a license tax on a home inspector licensed under Article 9F of Chapter 143 of the General Statutes for fiscal year 2008-2009 may impose and collect that tax for fiscal year 2008-2009. A city may not levy a license tax on this business or profession for taxable years beginning on or after July 1, 2009." Session Laws 2017-151, s. 6, made the amendment to subdivision (a)(2) by Session Laws 2017-151, s. 4, effective July 20, 2017, and applicable to taxable years beginning on or after July 1, 2018. Session Laws 2018-5, s. 38.2(h), effective June 12, 2018, provides: "Section 4 of S.L. 2017-151 is reenacted." Session Laws 2017-151, s. 4, amended G.S. 105-41(a)(2) . Session Laws 2018-5, s. 38.2(j), provides, in part: "Subsection (h) of this section [which reenacted Session Laws 2017-151, s. 4] is effective when it becomes law and applies to taxable years beginning on or after July 1, 2018." Session Laws 2018-5, s. 1.1, provides: "This act shall be known as the 'Current Operations Appropriations Act of 2018.'" Session Laws 2018-5, s. 39.7, is a severability clause. Effect of Amendments. - Session Laws 2005-276, s. 23A.1(b), effective January 1, 2006, and applicable to the membership fees due for 2006, deleted the former last two sentences of subdivision (a)(1), which read: "In addition to the tax, whenever an attorney pays the tax, the Department must give that attorney an opportunity to make a contribution of fifty dollars ($50.00) to support the North Carolina Public Campaign Financing Fund established by G.S. 163-278.63. Payment of the contribution is not required and is not considered part of the tax owed." Session Laws 2008-206, s. 1, effective August 9, 2008, and applicable to taxable years beginning on or after July 1, 2008, added subdivision (a)(12). Session Laws 2009-445, s. 1, effective August 7, 2009, in subdivision (a)(12), substituted "An individual" for "A home inspector" and added "the Home Inspector Licensure Act." Session Laws 2011-330, s. 6, effective June 27, 2011, throughout subdivisions (a)(8) and (a)(9), deleted "or a real estate salesman" following "broker." Session Laws 2017-39, s. 9, effective June 21, 2017, substituted "funeral director, an embalmer, or a funeral service licensee" for "mortician or embalmer" in subdivision (a)(11). Session Laws 2017-151, s. 4, as reenacted by Session Laws 2018-5, s. 38.2(h), inserted ", a massage and bodywork therapist," following "an optometrist" in subdivision (a)(2). For effective date and applicability, see editor's note. Legal Periodicals. - For comment on the 1943 amendment which added the last sentence of subsection (e), see 21 N.C.L. Rev. 367 (1943). For survey of 1976 case law on taxation, see 55 N.C.L. Rev. 1083 (1977).