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Am I required to file for the Art of Healing license? |
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When the massage bill passed in 1998, massage was placed in Chapter 90 with the other healthcare professions which added credibility to our profession. By virtue of being in Chapter 90, we are therefore required to have the Art of Healing license. This license is valid from July 1-June 30. Even though some municipalities are still charging individuals a privilege tax, therapists are also required to file for the Art of Healing license. It is the intent of the General Statutes that municipalities cannot also charge. G.S. 105-41(h) reads: Counties and cities may not levy any license tax on the business or professions taxed under this section. These cities are trying to get by with it saying its a business tax vs a massage therapy tax. You may call the Department of Revenue toll free at 877-308-9103, option 3, to request a license. You may also go on-line to www.dornc.com to obtain a license request. Once at this site, go to tax forms, then privilege license and click on form B202A.
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