13546 Ci
ORDINANCE NO. 13,546
AN ORDINANCE AMENDING ORDINANCE NO. 13,358 OF
THE BOARD OF DIRECTORS PERTAINING TO LICENSE
AND PRIVILEGE TAXES; AND FOR OTHER PURPOSES
BE IT ORDAINED BY THE BOARD OF DIRECTORS OF THE CITY OF LITTLE ROCK,
ARKANSAS.
SECTION 1. The following Subparagraphs of Section 21-13.1 of Ordinance
#13,358 are hereby amended as follows:
Base and Variable
(46) BONDSMEN $300.00
(51) BROKERS
(d) Food broker $150.00 $25.00 per salesman
$15.00 per employee
(54) BUSINESS OR COMMERCIAL PROPERTY
INCLUDING HOUSING UNITS, RENTAL OF
(c) Each 1,000 square feet or any $ 1.50
part thereof available for rent
or lease of warehouse or
industrial space (does not
include public warehouse or
industrial space)
(1) Each 1,000 square feet or $ 1.50
any part thereof available
for the parking of vehicles
(149) MEATS, PACKING HOUSE COMPANIES $100.00
Base charge plus cumulative amounts
per employee:
(a) 1-50 employees $6.00 each
(b) 51-200 employees $5.00 each
(c) 201-400 employees $4.00 each
(d) 401-700 employees $3.00 each
(e) 701-1,000 employees $2.00 each
(f) Over 1,000 employees $1.00 each
SECTION 2. The following Subparagraphs of Section 21-13.1 of Ordinance
#13,358 pertaining to license and privilege taxes are hereby created to read
as follows:
(203.1) SPORTING GOODS COMPANIES $100.00 .5% stock
(224.1) WHOLESALE INVENTORY OPERATIONS, $100.00 .5% stock
UNLESS OTHERWISE SPECIFIED
ADJUSTMENT OF TAX
It shall be unlawful for the City Collector or any of his agents,
or for any other individual within the City who is charged with
the responsibility of collecting the taxes set out herein, to
change in any way whatsoever the amount of the privilege tax to
be paid; except that in instances where collection of the pro-
scribed amount would clearly create an inequitable hardship, the
City Manager may, in writing, waive the penalty and/or adjust
the amount charged for the license.
SECTION 3. All other provisions contained in said Ordinance #13,358
shall remain in full force and effect. This Ordinance shall be in full force
and effect from and after its passage.
PASSED: November 21, 1978
111
ATTEST:
/2/Cell/ APPROVED:
City Clerk Mayor,