GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1991

H	3 

HOUSE BILL 1455
Committee Substitute Favorable 6/12/92
Senate Finance Committee Substitute Adopted 7/7/92

Short Title:  Real Estate Appraisers Priv. Lic.	(Public)
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Sponsors:
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Referred to:  
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June 2, 1992

A BILL TO BE ENTITLED
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 collects any rents as agent for another for compensation.
(11)	A person who solicits or negotiates loans on real estate as agent for another for a commission, brokerage, or other compensation.
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Sec. 2.  This act becomes effective July 1, 1992.