15741• 15,7+1 •
ORDINANCE NO.
AN ORDINANCE AMENDING CHAPTER 17,
ARTICLE II OF THE LITTLE ROCK CITY
CODE, 1988, PERTAINING TO LICENSE
AND PRIVILEGE TAXES.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF DIRECTORS
OF THE CITY OF LITTLE ROCK, ARKANSAS:
SECTION 1: Section 17 -37 (2) of the Little Rock City
Code, 1988, ("LRCC") is hereby amended to read as follows:
(2) (a) Preparation and provision of all
information required for computation of the
amount of the privilege tax due including,
but not limited to number of employees,
number of business locations, and amount of
average inventory. Only owners, partners,
officers or firm members or their expressly
authorized agent will be authorized to
certify the information required from a
business under this article.
(2) (b) Failure to furnish said information
within thirty (30) days of the date of
mailing of the City's request for said
information will result in the imposition
of a 10% penalty in addition to the regular
tax due. Notice of such penalty shall be
included in the City's request for
information.
SECTION 2: Section 17 -48 (a) of the LRCC of 1988 is
hereby amended to read as follows:
[1]
316
D' 3 `)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
0 9
M
(a) A refund not to exceed one -half of the
annual license fee actually paid may be
made if a business is closed or sold on
or before June 30 of any calendar year.
No other partial refunds will be made. A
$15.00 administrative fee shall be
charged for processing such request for
refund, except in those cases in which a
refund is required due to error caused by
the City.
SECTION 3: Section 17 -52 of the LRCC of 1988 is hereby
amended to delete 11(78) Cottonseed Oil Mill" and substitute
therefor:
(8.1) Agricultural Products $300.00
Base charge, plus cumulative amounts per employee:
a. 1 -50 .........................$6.00 each
b. 51- 200 .......................$5.00 each
c. 201 - 400 ......................$4.00 each
d. over 400 employees ........... $3.00 each
SECTION 4: Section 17 -52 of the LRCC of 1988 is hereby
amended to add the following new categories:
(15.1) Announcement Services 50.00 Base
Includes but not limited to: 15.00 Employee
a. Stork Services
b. Graduation
c. Weddings
d. Parties
e. Reunions
[2)
31t
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
f. Birthdays
g. Party Grams
h. Male & Female Dancers delivering
any such announcements
(38.1) Banks 1000.00 Base
Limited to Arkansas Chartered 100.00 ea. branch
Banks, and National Chartered (first 5 br.)
Banks having their principal 75.00 ea.add.br.
place of business within the (applies only to
State of Arkansas. Base chg. branches located
includes any drive -in bank at within the city)
main location.
(70.1) Computer Game Design & Development 150.00 Base
Each programmer 15.00
Each technician 15.00
(79.1) Crafts - home based handcrafted 25.00 Base
items
(79.2)
(80.1)
Credit card, processing and 100.00 Base
obtaining 15.00 Employee
Dairies /Milk Distributors 100.00 Base
(82.3) Dating Services
(101.1) Freelancers
Encompasses any business
which cannot be otherwise
classified
(119.2) Hospitals (For Profit)
[3]
+ .5o Stock
50.00 Base
13.50 Employee
50.00 Base
15.00 Employee
200.00 Base
15.00 Employee
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
31�
(124.1)
Home Inspection Services
50.00 Base
15.00 Employee
(143.1)
Maids, Housekeeping & Cleaning
50.00 Base
Services
15.00 Employee
(151.1)
Medical Consulting Service
150.00 Base
Each person, firm or corporation
15.00 Employee
charging to process claims, audit
bills, make payments, audit
inventories or counsel regarding
hospitals' billing procedures
(153.1)
Microfilming Service /Photo
Finishing
a. In connection with other
licensed business
no charge
b. Pick -up Station (separate
50.00 Base
location).
15.00 Employee
c. Processing Plant (separate
50.00 Base
location)
15.00 Employee
(159.1)
Music and /or Sound Contractor
50.00 Base
(music video sounds; track tapes,
15.00 Employee
disc jockeys for hire)
(168.1)
Painters, curbside addresses
25.00 employee
(203.1)
Skateboarding and /or biking
50.00 Base
facility
15.00 Employee
In connection with another
licensed business
No charge
(207.1)
Tanning Salon
50.00 Base
15.00 Employee
[4]
320
1 In connection with another
2 business that is paying a
3 Little Rock privilege license no charge
4 (210.1) Telephone equipment sales,
5 Mobile or Cellular
6 a. Sales 100.00 Base
7
8
9
10
I
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
+ .5% Inventory
b. Installation /Repair /Maintenance 100.00 Base
15.00 Employee
c. If both the greater
charge
d. In connection with another
business that is paying a
Little Rock privilege license
no charge
(211.1) Television Cable Companies Sales
300.00
Base
and Installation
(221.1) Video Rental & Sales
a. Rentals
100.00
Base
b. Sales
100.00
Base
+ .5%
Inventory
c. If both
charge
Sales
SECTION 5: Section 17 -52 of the LRCC of
1988 is
hereby
amended to read as follows:
(033) Automobiles and Trucks
a. Leasing (long -term)
350.00
Base
b. Rental (short -term)
[5]
15.00 Employee
350.00 Base
15.00 Employee
or
100.00 Base
+ .5% Stock
0 0
1
whichever is
2
highest
3
(82) Data Processing Service (Any person
4
involved in sales of automatic data
5
processing services including
6
software development (systems analysis
7
and programming), machine processing
8
of client data, and consultant services) 350.00
9
a. Each client contact, marketing and
10
systems analyst employee, additional 40.00
11
b. Each programmer, additional 30.00
12
c. Each machine operator, additional 15.00
13
(82.1) Home Based Data Processing Service 200.00
14
(82.2) Part -time Data Processing Service 200.00
15
(161) Newspaper Publishers, daily, weekly, monthly
16
publications accepting paid advertising.
17
Base charge, plus cumulative amounts per employee:
18
a. 1 -50 employees .........................6.00 each
19
b. 51 -200 employees .......................5.00 each
20
C. 201 -400 employees ......................4.00 each
21
d. Over 400 employees .....................3.00 each
22
Publications sponsored by a public or private
23
educational institution and not engaged in such
24
business for profit are not subject to the tax
25
levied by this section.
26
(172) Peddlers on foot, confections and 50.00
27
kindred lines, dry goods, and
28
merchandise.
29
(187)f. Consultant (one who is hired to give professional
30
advice or services in their area of expertise. A
31
32
33
[6]
34
35
36
321
w
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
2.6
27
28
29
30
31
32
33
34
35
36
-p
w w w w w w w■i ■�w w ■� w w
person who advertises themselves as a consultant
will be presumed to fall within this category).
(187)m. Medical doctor (excludes interns and residents,
includes any other physician who treats private
patients)
(230 (b)) Unclassified businesses
PASSED: September 5, 1989
AT
CIFZ CLERK JAP ^ CZLCH
� w
50.00 Base
+ .5% Stock or
Inventory
(if applicable)
APPRO
ED: _n
n
lCl
XxJ
MAYOR
IVOYD G.
1,'ILLIN�S,
III
MARK STODOLA, CITY ATTORNEY
[7)
322