NC S416

Requires licensed geologists to obtain a state privilege tax license from the Secretary for $50.00 to practice their profession in North Carolina.

Adds licensed geologists to the list of professionals required to obtain a statewide license under G.S. 105-41, defining them as those licensed under G.S. 89E-3.

Prohibits counties and cities from imposing any local license tax on geologists, consistent with existing restrictions on other licensed professionals.

Effective upon enactment and applies to taxable years beginning on or after July 1, 2013.