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ORDINANCE NO. 16,723
AN ORDINANCE AMENDING CHAPTER 17, 8 87
ARTICLE II OF THE LITTLE ROCK CITY
CODE, 1988, PERTAINING TO LICENSE
AND PRIVILEGE TAXES, AND CHAPTER 4,
ARTICLE II, PERTAINING TO ALCOHOLIC
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF DIRECTORS OF
THE CITY OF LITTLE ROCK, ARKANSAS:
SECTION 1. Section 17 -46 of the Little Rock Citv Code.
1988, ( "LRCC ") is amended to read as follows:
If the 'privilege tax provided for in this article is not
paid within sixty (60) days after such becomes due, it is hereby
declared as delinquent, and a penalty of ten (10) percent will
be added to the tax. In the event the tax is not paid within
ninety (90) days, a penalty of twenty (20) percent will be added
to the tax. In the event the tax is not paid within one hundred
twenty (120) days, a penalty of fifty (50) percent will be added
to the tax. The total penalty shall not be more than double the
amount of the license fee provided.
SECTION 2. Section 17 -47 of the LRCC is amended to add new
paragraph (e):
(e) If a state license or permit is required to carry on a
type of business activity, the license or permit must be
presented when applying for a privilege license. A copy of the
license or permit must be kept on file in the Revenue Collection
Division.
SECTION 3. Section 17 -52 of the LRCC is amended to add the
following new classifications:
(112) GROCERIES, RETAIL
(Independently owned)
Plus additional services:
a. Gas
-1-
Annual Charge
Base Variable
$100.00 0.5% stock
$25.00 per
075-
p6
fueling
position
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b. video rentals
$ 50.00
38 a
c. Restaurant /Snack Bar
$ 50.00
2
(If more than 2 fuel
3
nozzles, see Class 76.2)
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(135.1)
LAUNDROMAT
$ 50.00
$2.00 per
machine
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(154)
MOBILE CANTEEN
$75.00 per
vehicle per
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year or part
thereof
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SECTION 4. Section 17 -52 of the
LRCC is
hereby amended to
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revise
existing classifications as follows:
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(70.4)
COMPUTER SERVICES
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a. Computer graphics
$ 50.00
$15.00 per
employee
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b. Service /repair
$ 50.00
$15.00 per
employee
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c. Software and services
$ 50.00
$15.00 per
15
employee
d. Computer training specialist
$25.00 per
16
employee
e. Networking /interconnecting
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computing resources
$ 50.00
$15.00 per
employee
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(82.3)
DATING SERVICES
$100.00
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(117)
HAULERS, DELIVERY COMPANIES,
COMMERCIAL HAULERS
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a. 1/2 ton up to l ton truck
$25.00 each
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b. Over 1 ton and up to 2 1/2
ton truck
$50.00 each
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c. Over 2 1/2 ton truck
$100.00 each
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(123.2)
ICE CREAM MOBILE UNIT
$35.00 per
vehicle
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(153.5)
MINNOW DEALER OR BAIT MARKETS,
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per year, or any part thereof
$ 50.00
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(194)
REPAIR SHOPS /SERVICES
$ 50.00
$15.00 per
30
employee
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SECTION 5. The following classifications
of §17 -52 of the
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LRCC are
hereby repealed:
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(153.3) MINIMARTS
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(214)
(223)
THEATERS, DRIVE -IN 389
9
WASHATERIA o
SECTION 6. Section 4 -96 is hereby added to Article II of
Chapter 4 of the LRCC:
It shall be unlawful to sell any alcoholic beverages in any
residence, or in any house or building used in part as a
residence, or building built into a residence; provided,
however, that this section shall not apply to places of business
which hold a valid alcoholic beverage permit issued by the State
of Arkansas.
PASSED: August 2, 1994
A... r Mr iR - • ` • .
4 u
ATTORNEY CITY
0
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