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3 ORDINANCE NO. 15,913
4 AN ORDINANCE AMENDING CHAPTER 17,
5 ARTICLE II OF THE LITTLE ROCK CITY
6 CODE, 1988, PERTAINING TO LICENSE
7 AND PRIVILEGE TAXES, AND CHAPTER 4
8 ARTICLE III,- PERTAINING TO
ALCOHOLIC BEVERAGE LICENSES.
9
10 NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF DIRECTORS
11 OF THE CITY OF LITTLE ROCK, ARKANSAS:
12 SECTION 1: Section 17 -41 of the LRCC of 1988 is amended to
13 read as follows:
Where the principal business, occupation, or
14 profession is located within the City of
15 Little Rock and is licensed by the City
16 Collector to operate within the city limits,
17 the principal location shall be responsible
for licensing all other Little Rock locations,
18 considered to be secondary locations or as
19 substations.
20 The City Collector shall collect a total fee
21 for all locations within the City of Little
Rock according to the classification schedule
22 with the variable charge applying to all
23 locations and not only the principal location.
24 The City Collector shall issue a privilege
25 license for the principal location and
26 certified computer copies of the same license
for each additional location covered under the
27 license.
28 SECTION 2: Section 17 -43 of the LRCC of 1988 is amended to
29 read as follows:
30 (a) In this article "employee" means any
31 person who performs services and is paid wages or
salary by any business, or is engaged in a
32 profession or occupation under any appointment,
33 agency, contract of hire, or apprenticeship,
34 expressed or implied, oral or written. Employees
35 leased from an employee leasing company are deemed
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D-yj
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M M ! M M M M M M M M M M M
employees • f the Lessee Company fo• purposes of
computing the privilege tax due.
(b)(1) Where the amount of privilege tax due
under this article is computed on the number of
employees, the responsible person shall report to
the city collector the number of employees employed
during the first three (3) quarters of the previous
fiscal year of such person which number shall be in
agreement with the number reported on IRS Form 941
for such periods. Such information required herein
shall be furnished to the city collector's office
on an employee report form, which form will be
provided by the city collector's office for such
purpose. Where applicable, the tax will be based
and computed upon the average number of all
employees reported. Ninety (90) percent of the
average number of employees as reported for the
designated three (3) quarters shall be used to
compute the tax. Provided, however, that for the
purpose of computation, employees whose quarterly
earnings shown on the 941 are less than seven
hundred dollars ($700) and employees who worked
exclusively outside the city shall be excluded from
the computation.
(b)(2) Businesses that begin operations after
the beginning of the current fiscal year shall pay
a privilege license based on the number of
employees at the time the business begins
operations.
(c) Where the amount of privilege tax due is
based on specific amounts for certain designated
types of employees rather than the total number of
employees, the amount there designated will be the
applicable charge. The number of designated
employees who are employed during the first three
(3) quarters of the previous fiscal year shall be
furnished to the city collector's office on a
designated employee report form, which form will be
provided by the city collector's office for such
purpose. Those designated employees who worked
exclusively outside the city shall not be subject
O
to such charge.
SECTION 3: Section 17 -47 of the LRCC of 1988 is amended by
w w w w w w w� w ■w w o w w■ w w
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1 adding subsection (d) as follows:
2 (d)(1) The City Collector shall be responsible
3 for collecting the designated privilege tax from
each contractor required by the Little Rock City
4 Code to obtain building, electrical, plumbing, or
5 mechanical permits to do work within the City of
6 Little Rock. A privilege license shall be issued to
7 the principal contractor along with a contractor
card for each type of contract work licensed.
8 (d)(2) Where the contractor is currently
9 licensed by another city within the State of
10 Arkansas and has no place of business within the
11 Little Rock City limits, the City Collector shall
12 require said contractor to provide a copy of said
license by another Arkansas City before the City
13 Collector shall issue a contractor card for each
14 type of contract work licensed.
15 SECTION 4: Section 17 -48 of the LRCC of 1988 is amended by
16 adding subsection (c) as follows:
(c)(1) No privilege tax refund shall be made
17 for more than one (1) year. A business is
18 responsible for review of the license for accuracy
19 upon receipt.
20 (c)(2) Where a privilege tax is due but not
21 paid, the City Collector shall collect not more
than one (1) years in arrears plus the current
22 year.
23 SECTION 5: Section 17 -52 of the LRCC of 1988 is amended to
24 delete the following:
25 (25) c. Robo ......................$100.00 $15 /stall
26 (84) DETECTIVE AGENGY .............$150.00 $15 /employee
27 (160) NEWS DEALERS, WHOLESALE ...... $200.00 .5% Stock
28 (168) OPTICIAN..: .................. $100-00
29 (179) PLANTS
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a. Leasing, in addition to
31 any other license paid.... $100-00
32 b. Potted plants, in addition
33 to any other license paid.$100.00
34 (201) SECURITY GUARDS & POLICE ...... $50.00 $15 /employee
35 SECTION 6: Section 17 -52 of the LRCC of 1988 is amended to
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M M = = M
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read as follows:
0
(2) ADJUSTERS FOR INSURANCE
AND CLAIM AGENTS ..............$100.00 $100.00 per
adjuster above
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(4) ADVERTISING, AIRPLANE ......... $150.00 $15 /employee
(5) ADVERTISING ON CITY BUSES ..... $200.00 $15 /employee
(7) ADVERTISING, DISTRIBUTING
CIRCULARS OR SAMPLES .......... $150.00 $15 /employee
(13) AIR PRODUCTS MANUFACTURERS
AND DISTRIBUTORS ..............$100.00 .5% Stock
(29) AUTOMOBILE SERVICE STATIONS ... $150.00 $25 %Mechanic
(33) AUTOMOBILES AND TRUCKS
the higher of
a. Rental /Lease ..............$350.00 $15 /Employee
b. Rental /Lease ..............$100.00 $5 /Vehicle
(39) BARBERS (base includes
proprietors ) ...................$25.00 $15 per
additional
barber
$10 per
additional
manicurist
(41) BEAUTY OPERATORS (base
includes proprietor) .......... $25.00 $15 per
additional
operator
$10 per
additional
manicurist
(46) BONDSMAN ......................$300.00 per bondsman
(54) BUSINESS OR COMMERCIAL
PROPERTY, INCLUDING HOUSES
AND HOUSING UNITS, RENTAL OF
a. Each 1,000 square feet,
or any part thereof,
available for rent or
lease of commercial and
office space ................$3.75
b. Each unit available for rent
or lease as residential
up to 100 units .............$5.00 per unit
each additional unit above
100 units ...................$2.50 per unit
In the event an owner rents or leases 4
dwelling units or 2 or more houses at any
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time during the previous calendar
year,
he would be subject to the tax
herein
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provided and pay $5.00 per residential
unit.
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C. Each 1,000 square feet or
any part thereof available
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for rent or lease of warehouse
or industrial space (does not
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include public warehouse or
industrial space) .......... $1.50
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1. Each 1,000 square feet
or any part thereof avail -
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able for the parking of
vehicles ...................$1.50
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d. Where there is sufficient evidence to
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prove that said available space for rent
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or lease has been unrented or unleased
for the entire previous calendar
year,
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payment shall be made on the basis
of
$1.50 per 1,000 square feet.
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e. In no instance shall the minimum
annual
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tax be less than $25.00.
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Exclusion:
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a. First 3 dwelling units, when the
total
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reported is less than 4.
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b. That portion of the building occupied by
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the owner.
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(61)
CARPET, DRAPERY,RUG,
MATTRESS CLEANING ..............$75.00
$15 /employee
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(67)
CLUBS
a. Private ....................$ 300.00
$15/employee
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b. Social .....................$ 300.00
$15/employee
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(79.1)
CRAFTS:
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a. Full -time business outside
the home ...................$50.00
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b. Home- based .................$25.00
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C. Part- time ..................$25.00
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(89)
DRIVING SCHOOL .................$50.00
$15 /employee
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(96)
ENGRAVERS, LITHOGRAPHERS,
MONOGRAMMERS, SILK SCREENING..$150.00
$25 /employee
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(105)
FURNITURE DEALERS, SECONDHAND
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..... ........................$150.00
$15 /employee
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(116)
HAT CLEANING ...................$50.00
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M = = _ M M
(120) HOU• OLD SUPPLIES ............ 5150.00
(133) LANDSCAPING
a. Landscaping ................$100.00
b. Lawn Care, Maintenance,
Mowing ......................$50.00
(135) LAUNDRIES AND DRY CLEANING
ESTABLISHMENTS, SUBSTATIONS:
where no machinery is
operated .......................$50.00
(139) LOANS, REAL ESTATE
a. Loans, real estate ......... $200.00
b. Mortgage Banking ........... $200.00
(143) MACHINERY DEALER
a. Sales and service:
1. Light equipment, where
no unit retail price
exceeds $20,000.........$150.00
2. Heavy equipment, where
any unit price of equipment
exceeds $20,000.........$250.00
b. Rental:
1. Light equipment, where
unit retail price
of equipment does not
exceed 520,000..........$200.00
2. Heavy equipment, where
any unit price of equipment
exceeds $20,000.........$300.00
c. Sale of Used Machinery ..... $300.00
d. Sales, Service and Rental..$400.00
(157) MOTION PICTURE SUPPLY AND /OR
FILM EXCHANGE .................$100.00
(163) NURSERY, SHRUBBERY
a. Nursery, shrubbery,plants
Sales of ...................$150.00
b. Nursery, shrubbery, plants
Leasing of ..................$50.00
c. Nursery, shrubbery, plants
Sales and Leasing .......... $200.00
5% Stock
$15 /employee
$15 /employee
$15 /employee
$15 /employee
.5% stock
.5% stock
$15 /employee
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SECTION 7: Section 17 -52 of the LRCC of 1988 is amended
to add the follow new categories:
(28.2) AUTOMOBILE REPOSSESSION ....... $150.00 $15 /employee
(28.4) AUTOMOBILE SALVAGE ............ $150.00 $15 /employee
(44.2) BOARDING HOME OR ROOMING
HOUSE
a. Up to 50 patrons ........... $150.00 $15 /employee
b. Over 50 patrons ............ $200.00 $15 /employee
•
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(167)
OPTICAL MANUFACTURERS .........
5.00
per optician
plus .5% stock
(173)
PETS BOARDING .................$100.00
$15 /employee
(174)
PET CARE, GROOMING AND
BREEDING ......................$100.00
$15 /employee
(190)
RADIO BROADCAST STATIONS ......
$300.00
$15 /employee
(191)
c. Development ................$150.00
$15 /employee
$35 /sales
person
(192)
RECORDING SERVICE ..............$50.00
$15 /employee
(199)
SECONDHAND WEARING APPAREL
a. Secondhand apparel ..........
$75.00
b. Secondhand, used other ......
$75.00
c. Secondhand apparel and
used other .................$100.00
(203)
SEWING MACHINE
a. Sales .......................$75.00
.5% Stock
b. Repair ......................$50.00
c. Sales and Repair ...........
$125.00
.5% Stock
(207)
TAILOR, where charge is made
$50.00
$15 /employee
for clothing repairs or
alterations
(212)
TELEVISION STATIONS ........... $500.00
$15 /employee
(219)
TRUCKS /VEHICLES, SALES FROM,
peddling food products,
confections, tobacco and /or
other merchandise ..............$75.00
per vehicle
per year, or any
part thereof
SECTION 7: Section 17 -52 of the LRCC of 1988 is amended
to add the follow new categories:
(28.2) AUTOMOBILE REPOSSESSION ....... $150.00 $15 /employee
(28.4) AUTOMOBILE SALVAGE ............ $150.00 $15 /employee
(44.2) BOARDING HOME OR ROOMING
HOUSE
a. Up to 50 patrons ........... $150.00 $15 /employee
b. Over 50 patrons ............ $200.00 $15 /employee
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1 (74) CONTRACTORS, ASPHALT PAVING ...00.00 $15 /employee
2 (85.2) DIAPER SERVICE includes
3 pick -up and delivery .......... $100.00 $15 /employee
4 (97.2) ESTATE SALES ..................$100.00 $25 /employee
5 (124.2) ICE CREAM CANTEEN, MOBILE ...... $75.00 per vehicle,
per year or any
6 portion thereof
7 (143.3) MAIL SUBSTATIONS ............... $50.00
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(164.2) NURSING SERVICES, IN-HOME ..... $150.00 $15 /employee
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10 (168) PAGER COMPANIES
11 a. Sales ......................$100.00 .5% stock
12 b. Rental, Lease ..............$250.00 $15 /employee
13 c. Sales, Rental, Lease ....... $250.00 .5% stock
14 (187) PROFESSIONS ...................$115.00
15 n.l Optician
16 (192.2) RECYCLING COMPANIES
........................$250.00 $15 /employee
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18 (198.2) SEASONAL VENDORS (Operative
3 months or less): ...$50.00
19 Includes, but not limited to,
Produce, Woodcutters,
20 Christmas tree sales, Holiday
Merchants.
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22 (198.4) SCREEN PRINTING ................$50.00
23 (208.3) TAXIDERMIST ...................$100.00 + .5% stock
24 SECTION 8: Section 4 -113 of the LRCC of 1988 is amended
25 by adding subsection (d) as follows:
26 (d) For each wholesale dealer, broker, or
distributor, $300.00 per year.
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PASSED: August 7, 1990
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29 ATTEST: APPROVED:
30 6g/ r
31 cg CLERK rmDe Czech MA O F Vi Ines, II
32 APPROVED TO FO
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34 f ST DO CITY ATTORNEY
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