No provision of this Subchapter constitutes a contract that the provision will remain in effect in future years, and any representation made to the contrary is of no effect. In the exercise of this power, the General Assembly may amend or repeal any provision of this Subchapter in its discretion. - A grantee, transferee, or purchaser of any business or property subject to the State taxes imposed in this Article must make diligent inquiry as to whether the State tax has been paid. The following definitions apply in this Article: (1) City. The tax for each license is fifty dollars (.00). (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. A license required by this section is not transferable to another person. - Taxes in this Article are imposed for the privilege of carrying on the business, exercising the privilege, or doing the act named. - A license tax imposed by this Article is an annual tax. The tax is imposed for the privilege of engaging in a specified activity during the fiscal year that begins on the July 1 due date of the tax.
(7) A photographer, a canvasser for any photographer, or an agent of a photographer in transmitting photographs to be copied, enlarged, or colored. This exemption shall not extend to any sole proprietor who permits more than one person other than the proprietor to work regularly in connection with the trade or profession for remuneration or recompense of any kind, unless the other person in excess of one so remunerated is a blind person. (e) Licenses issued under this section are issued as personal privilege licenses and shall not be issued in the name of a firm or corporation. (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.
(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.
If any person engages in more than one of the activities for which a privilege tax is levied by this section, the person is liable for a privilege tax with respect to each activity engaged in.
It is the policy of this State that as many State taxes as possible be structured so that they are deductible for federal income tax purposes under the Internal Revenue Code. Under Article V, Section 2(1), of the North Carolina Constitution, this power cannot be surrendered, suspended, or contracted away. Before a person engages in an activity for which this Article requires a license, the person must obtain the required license. - The taxes imposed by this Article on a percentage basis or another basis are due as specified in this Article.
The title of this Subchapter shall be "The Revenue Act." The purpose of this Subchapter shall be to raise and provide revenue for the necessary uses and purposes of the government and State of North Carolina during the next biennium and each biennium thereafter, and the provisions of this Subchapter shall be and remain in full force and effect until changed by law. The State's power of taxation is vested in the General Assembly. The full amount of a license tax applies to a person who, during a fiscal year, begins to engage in an activity for which this Article requires a license.
A "blind person" means any person who is totally blind or whose central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or where the widest diameter of visual field subtends an angle no greater than 20 degrees. (h) Counties and cities may not levy any license tax on the business or professions taxed under this section.