§ 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).
(c) Every person
engaged in the public practice of accounting as a principal, or as a manager of
the business of public accountant, shall pay for such license fifty dollars
($50.00), and in addition shall pay a license of twelve dollars and fifty cents
($12.50) for each person employed who is engaged in the capacity of supervising
or handling the work of auditing, devising or installing systems of accounts.
(h) Counties and
cities may not levy any license tax on the business or professions taxed under
this section.
(i)
Obtaining a license required by this Article does not of itself authorize the
practice of a profession, business, or trade for which a State qualification
license is required.
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