GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 1991

CHAPTER 974
HOUSE BILL 1455

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.
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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