A BILL TO BE ENTITLED
AN ACT to require licensed geologists to obtain a state privilege tax and thus prohibit cities from imposing a local privilege tax.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑41 reads as rewritten:
"§ 105‑41.  Attorneys‑at‑law and other professionals.
(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. A license required by this section is not transferable to another person. The tax for each license is fifty dollars ($50.00).
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(13)	A licensed geologist, as defined in G.S. 89E‑3.
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(h)	Counties and cities may not levy any license tax on the business or professions taxed under this section.
…."
SECTION 2.  This act is effective when it becomes law and applies to taxable years beginning on or after July 1, 2013.