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ORDINANCE NO. 16,969
AN ORDINANCE AMENDING CHAPTER 17,
ARTICLE II OF THE LITTLE ROCK CITY
CODE, 1988, PERTAINING TO LICENSE
AND PRIYILEGE TAXES.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF DIRECTORS OF
THE CITY OF LITTLE ROCK, ARKANSAS:
SECTION 1. Section 17 -41(a) of the Little Rock City Code,
1988, (°LRCC°) is amended to read as follows:
Where the principal business, occupation or profession is
located within the City of Little Rock, and is licensed by the
City Collector to operate within the City limits, the principal
location shall be responsible for licensing all other Little
Rock locations considered to be secondary locations or
substations.
SECTION 2. Section 17 -41(b) of the LRCC is amended to read
as follows:
Each location of the principal business, occupation or
profession shall constitute a separate unit of such principal
business, occupation or profession. The City Collector shall
collect a separate fee for each location of the principal
business, occupation or profession within the City of Little
Rock. The fee charged shall be determined according to the
classification schedule, with the appropriate charge applying to
each location and not only the principal location. The City
Collector shall issue separate privilege licenses for the
principal location and each additional location.
SECTION 3. Section 17- 43(b)(1) of the LRCC is amended to
read as follows: i-
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
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1 employed during the first three (3) quarters of the previous
2 fiscal year. The number of employees reported for each quarter
3 shall be in agreement with the number reported on IRS Form 941.
4 The information required shall be furnished to the City
5 Collector's office on an employee report form provided by the
6 City Collector's office. The tax will be based and computed upon
7 the average number of all employees reported. Employees whose
8 quarterly earnings shown on Form 941 are less than one thousand
9 one hundred dollars ($1,100.00) and employees who worked
10 exclusively outside the City shall be excluded from computation.
11 SECTION 4. Section 17 -44(a) of the LRCC is amended to read
12 as follows:
13 In this article, "inventory" means the quantity of goods or
14 materials on hand, and includes all goods, wares, and
15 merchandise as maintained by the business, including inventory
16 on consignment and work in process which is located within the
17 City.
18 SECTION 5. Section 17 -45(3) of the LRCC is amended to read
19 as follows:
20 Businesses beginning on other than the first of the
21 calendar year must pay the tax on a pro rata quarterly basis to
22 the end of the year.
23 SECTION 6. Section 17 -46 of the LRCC is amended to read as
24 follows:
25 If the privilege tax provided for in this article is not
26 paid within sixty (60) days after such becomes due, it is hereby
27 declared as delinquent and a penalty of ten (10) percent will be
28 added to the tax. In the event the tax is not paid within ninety
29 (90) days, an additional ten (10) percent penalty will be added
30 to the tax, bringing the cumulative total of the penalty to
31 twenty (20) percent of the tax due. In the event the tax is not
32 paid within one hundred and twenty (120) days, an additional
33 thirty (30) percent penalty will be added to the tax, bringing
34 the cumulative total of the penalty to fifty (50) percent of the
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1 tax due.
2 SECTION 7. Section 17 -47(a) of the LRCC is amended to read
3 as follows:
4 It shall be the duty of the City Collector, upon receipt of
5 the amount of the privilege tax required by this article, to
6 issue a license to the person(s) liable therefor. The license
7 shall reflect the amount of the tax, the period of time covered,
8 the name of the person to whom issued, the location by street
9 address where the person plans to conduct business and the
10 nature of the business, occupation or profession involved. The
11 City Collector will not issue a privilege license to any person
12 who is delinquent in the payment of a privilege license for
13 preceding years, nor shall a privilege license be issued to any
14 person whose place of business does not conform with city zoning
15 laws. It shall be the duty of the Department of Neighborhoods
16 and Planning to provide the proper data to the City Collector
17 for this purpose. Mistakes in computation or incorrect
18 information given verbally as to the amount of tax due shall not
19 prevent or prejudice the collection by the City of what is
20 actually provided for as due under the provisions of this
21 article.
22 SECTION S. Section 17 -47(b) of the LRCC is amended to read
23 as follows:
24 Each license, when issued, shall be posted in a conspicuous
25 place where such business, occupation or profession is carried
26 on. The license shall not be transferable from one (1) person to
27 another and such shall be reflected on the license. The license
28 shall not be transferable from one (1) location to another
29 without prior approval of the Department of Neighborhoods and
30 Planning.
31 SECTION 9. Section 17 -52 of the LRCC is hereby amended to
32 revise existing classifications as follows:
33 (39) BARBERS $25.00 per
manicurist
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35
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(41) BEAUTY OPERATORS
(144) MANICURIST
$25.00 per
manicurist
$25.00 each
SECTION 30. Section 17 -52 of the LRCC is hereby amended to
change the titles or wording of the following classifications:
(55) BUSINESS MACHINES, DATA PROCESSING AND OFFICE
MACHINES, PHOTOCOPYING EQUIPMENT, SALES AND SERVICE
(55e) RENTAL
1. Including calculators, cash registers, typewriters,
office machines, and photocopying equipment where no
unit rented exceeds $2,500.00 in value.
2. Office Machines, computers, other data processing
equipment, and photocopying equipment where the
unit exceeds $2,500.00 in value.
SECTION 11. Section 17 -52 of the LRCC is hereby amended to
add sub - titles to the following classification:
(187) PROFESSIONALS
(187r1) Medical Services without staff physicians
(187zl) Unclassified Professionals
SECTION 12. Section 17 -52 of the LRCC is hereby amended to
set up a separate classification for the following item:
(78) COURIER SERVICES
a. 1/2 ton up to 1 ton truck $25.00 each
b. Over 1 ton and up to 2 1/2
ton truck $50.00 each
c. Over 2 1/2 ton truck $100.00 each
SECTION 13. The following classifications of Section 17 -52
of the LRCC are hereby repealed:
(55i) PLUS MOBILE COMMUNICATION SERVICES
(56) BUSINESS MACHINES, PHOTOCOPYING EQUIPMENT, SALES AND
SERVICES OF
(116) HAT CLEANING
(124.2) ICE CREAM CANTEEN, MOBILE
(179.2) PLASTIC PRODUCTS, WHOLESALE AND MANUFACTURING
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SECTION 14. Section 17 -52 of the LRCC is hereby amended to
add the following classification:
(53.5) BUS COMPANY $200.00 $5.00 per bus
The variable charge
applies to all buses
operated within city
limits regardless if
the buses are owned
or leased by the
company.
SECTION 15. Severability. The provisions of this ordinance
are severable, and if any part of this ordinance should be found
to be invalid, such invalidity shall not affect the remaining
provisions.
PASSED: September 19, 1995
ATTEST:
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APPROVED:
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