GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 1991
CHAPTER 974
AN ACT TO IMPOSE A PRIVILEGE LICENSE TAX ON REAL ESTATE APPRAISERS.
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.
(8) A real estate broker or a real estate salesman, as defined in G.S. 93A-2. A real estate broker or a real estate salesman who is also a real estate appraiser is required to obtain only one license under this section to cover both activities.
(9) A real estate appraiser, as defined in G.S. 93A-72. A real estate appraiser who is also a real estate broker or a real estate salesman is required to obtain only one license under this section to cover both activities.
(10) A person who solicits or negotiates loans on real estate as agent for another for a commission, brokerage, or other compensation.
Every practicing attorney-at-law,
practicing physician, veterinary, surgeon, osteopath, chiropractor,
chiropodist, dentist, oculist, optician, optometrist, any person practicing any
professional art of healing for a fee or reward, every practicing professional
engineer as defined in Chapter 89C of the General Statutes, every practicing
land surveyor as defined in Chapter 89C of the General Statutes, every architect
and landscape architect, photographer, canvasser for any photographer, agent of
a photographer in transmitting pictures or photographs to be copied, enlarged
or colored (including all persons enumerated in this section employed by the
State, county, municipality, a corporation, firm or individual), and every
person, whether acting as an individual, as a member of a partnership, or as an
officer and/or agent of a corporation, who is engaged in the business of
selling or offering for sale, buying or offering to buy, negotiating the
purchase, sale, or exchange of real estate, or who is engaged in the business
of leasing or offering to lease, renting or offering to rent, or of collecting
any rents as agent for another for compensation, or who is engaged in the
business of soliciting and/or negotiating loans on real estate as agent for
another for a commission, brokerage and/or other compensation, shall apply for
and obtain from the Secretary of Revenue a statewide license for the privilege
of engaging in such business or profession, or the doing of the act named, and
shall pay for such license fifty dollars ($50.00); Provided, that no
professional man or woman shall be required to pay a privilege tax after he or
she has arrived at the age of 75 years. Further provided, that it shall be
unlawful for a nonresident of this State to engage in the real estate business
in this State, as defined in this section, unless the State of residence of
such person will permit a resident of this State to engage in such business.
Any person who shall engage in the real estate business in this State in
violation of the terms of this provision shall be guilty of a misdemeanor and
shall be punished in the discretion of the court; and further provided, that
the obtaining of a real estate dealer's license by such person shall not
authorize such nonresident to engage in the real estate business in this State,
and provided further that in all prosecutions under this section, a
certificate under the hand and seal of the Secretary of Revenue that the
accused filed no income tax returns with his department for the preceding
taxable year shall be prima facie evidence that the accused is a
nonresident and that his license is void."
Sec. 2. This act becomes effective July 1, 1992.
In the General Assembly read three times and ratified this the 17th day of July, 1992.
James C. Gardner
President of the Senate
Daniel Blue, Jr.
Speaker of the House of Representatives