GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1999

H	1 

HOUSE BILL 1297

Short Title:  Real Estate Privilege License Tax.	(Public)

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Sponsors: Representative Owens.

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Referred to:  Finance.

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April 19, 1999

A BILL TO BE ENTITLED
AN ACT REPEALING THE REQUIREMENT THAT REAL ESTATE BROKERS, REAL ESTATE SALESMEN, AND REAL ESTATE APPRAISERS PAY PRIVILEGE LICENSE TAXES.
The General Assembly of North Carolina enacts:
Section 1. G.S. 105-41(a) reads as rewritten: 
"(a)	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. The tax for each license is fifty dollars ($50.00); the tax does not apply to an individual who is at least 75 years old.
(1)	An attorney-at-law.
(2)	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.
(3)	A professional engineer, as defined in G.S. 89C-3.
(4)	A registered land surveyor, as defined in G.S. 89C-3.
(5)	An architect.
(6)	A landscape architect.
(7)	A photographer, a canvasser for any photographer, or an agent of a photographer in transmitting photographs to be copied, enlarged, or colored.
		(10)	A person who solicits or negotiates loans on real estate as agent for another for a commission, brokerage, or other compensation."
Section 2. G.S. 105-41(h) reads as rewritten:
"(h)	Counties, cities, or towns shall not levy any license tax on the business or professions taxed under this section or licensed under Chapters 93A and 93E of the General Statutes, and the statewide license herein provided for shall privilege the licensee to engage in such business or profession in every county, city, or town in this State. Real estate brokers, real estate salesmen, and real estate appraisers may engage in business in every county, city, or town in this State notwithstanding their exemption from the provisions of this section."
Section 3. This act is effective when it becomes law.