202632010028778 Received: 5/10/2010 3:57:38 PM
Recorded: 05110/2010 04:10:08 PM Filed
Recorded in Official Records of PAT O'BRIEN,
1 ORDINANCE NO. 20,263 PULASKI COUNTY CIRCUIT /COUNTY CLERK
2 Fees $45.00
3 AN ORDINANCE TO AMEND CHAPTER 17, ARTICLE II OF THE LITTLE
4 ROCK CITY CODE, REV. 1988; TO ADD AND MODIFY CERTAIN BUSINESS
5 CLASSIFICATIONS TO THE SCHEDULE OF BUSINESS LICENSE FEES; AND
6 FOR OTHER PURPOSES.
7
8 WHEREAS, each year new business classifications are added to the City Code to provide a more
9 precise and current schedule of business classifications; and
10 WHEREAS, the publication of the names of businesses which are delinquent in the payment of
11 assessed business license fees and the amounts owed is designed to increase compliance with the
12 requirements of this code; and
13 WHEREAS, the current business license ordinance provides for the collection of only one (1) year in
14 arrears, plus the current year for delinquent accounts, while Arkansas state law provides for the
15 collection of delinquent accounts for up to three (3) years in arrears plus the current year; and
16 WHEREAS, a small percentage of businesses in the City engage in multiple business activities at the
17 same location; and
18 WHEREAS, the current business license classifications regarding real estate distinguish between
19 corporations leasing or owning property and individuals leasing or owning property; and
20 WHEREAS, a recently formed Business License Review Committee has reviewed the business
21 license classifications and fee schedules and has approved the recommended modifications and
22 administrative changes to the current business license ordinance.
23 NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF DIRECTORS OF THE CITY
24 OF LITTLE ROCK, ARKANSAS:
25 Section 1. Section 17 -41 of the City of Little Rock Revised Code of 1988 is hereby amended to read
26 as follows: ♦. ° °`'�����tRC "'''
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Ordinance
2010 Business License amendments Gam'!/ „ , t.:* \�j� ♦♦�
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I Sec. 17 -41. Persons engaging in multiple businesses — Responsibility for licensing;
2 fees.
3 (c) When more than one business activity is engaged in at the same location
4 and the business activity falls into a classification other than that for which
5 the original business license was issued, the business shall pay the higher of
6 the classifications.
7 Section 2. Section 17 -46 of the City of Little Rock Revised Code of 1988 is hereby amended to read
8 as follows:
9 Sec. 17 -46. Delinquent license; penalty and disclosure.
10 (a) (1) If the business license provided for in this article is not paid within thirty
11 (30) days after such becomes annually due, it is hereby declared as
12 delinquent and a penalty of ten (10) percent will be added to the total
13 outstanding balance;
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(2) In the event the license is not paid within sixty (60) days, an additional
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ten (10) percent penalty will be added to the total outstanding balance;
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(3) In the event the license is not paid within ninety (90) days, an additional
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thirty (30) percent penalty will be added to the total outstanding balance.
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(b) In addition to the penalties set out in herein, if the business license provided
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for in this article is not paid within ninety (90) days after such becomes due,
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the treasury manager shall prepare a list of delinquent business license names
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and amounts. The City Manager or his designee shall deliver a copy of the
22 list of delinquent business license names and amounts to a newspaper having
23 general circulation in the City and have the list published by the newspaper,
24 publish the list on the City's website, and /or publish the list on the City's
25 local access television station in an effort to enhance compliance.
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Ordinance
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Section 3. Section 17 -48 of the City of Little Rock Revised Code of 1988 is hereby amended to read
as follows:
Sec. 17 -48. Refund of fee.
(2) Where a business license fee is due but not paid, the city manager shall
collect not more than three (3) years in arrears, plus the current year.
Section 4. Section 17 -52, Classification (10) of the Little Rock City Code, 1988, is hereby repealed
and replaced with the following:
(10) AIRPLANE SALES, SERVICE & RENTAL 305.00 baseplus 35.00 / employee
a. ...Plus aircraft servicing 135.00 baseplus 35.00 / employee
b. ...Plus equipment sales 305.00 base
c. ...Phis interior maintenance 100.00 base
d. ...Plus retrieval /salvage 270.00 base
e. ...Plus aircraft sales 305.00 baseplus 0.24% inventory
Section 5. Section 17 -52, Classifications (3 1) and (32) of the Little Rock City Code, 1988, are
hereby repealed and replaced with the following:
(3 1) AUTOMOBILE AND TRUCK DEALERS
NEW AND USED SALES 200.00 base plus 0.24% inventory
NOTE: Where the average cost of items included in a dealer's
inventory equals or exceeds $4,000; computation of the tax will
include units below the average at actual cost; and those above it,
at the average unit cost. A separate average computation must be
made for every classification of cars and trucks, new and used.
Plus additional services:
a. Automobiles and trucks, rental /lease 135.00 baseplus 69.25 / vehicle
b. Wrecker service 135.00 baseplus 35.00 / wrecker
Section 6. Section 17 -52, Classifications (36) and (37) of the
Little Rock City Code, 1988, are hereby repealed and replaced with the following:
(36) BAKERIES... WHOLESALE /RETAIL 135.00 baseplus 20.00 / employee
(including branch bakeries, where no truck routes)
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1 Section 7. Section 17 -52, Classifications (39) and (41) of the Little Rock City Code, 1988, are
2 hereby repealed and replaced with the following:
3 (39) BARBERS /BEAUTY OPERATORS 75.00 base plus 20.00 / operator
4 (base includes proprietor) plus 35.00 / manicurist
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6 a. ...plus day spa 100.00 base
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8 b. ...plus inventory plus 0.24% inventory
9 Section 8. Section 17 -52, Classification (74.1) of the Little Rock City Code, 1988, is hereby added as
10 follows:
11 (74.1) CONTRACTOR - EXCAVATING 270.00 baseplus 20.00 / employee
12 Section 9. Section 17 -52, Classification (74.2) of the Little Rock City Code, 1988, is hereby added as
13 follows:
14 (74.2) CONTRACTOR - UTILITY 500.00 baseplus 20.00 / employee
15 Section 10. Section 17 -52, Classifications (82.1) and (82.2) of the Little Rock City Code, 1988, are
16 hereby repealed and replaced with the following:
17 (82.1) DATA PROCESSING SERVICE 270.00 base
18 (includes Home Based and Part -time)
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20 Section 11. Section 17 -52, Classifications (129.1) and (129.2) of the Little Rock City Code, 1988,
21 are hereby repealed and replaced with the following:
22 (129.1) JEWELRY MANUFACTURERS /STORE 200.00 baseplus 0.24% inventory
23 a.... plus repair
100.00 baseplus 20.00 / employee
24 Section 12. Section 17 -52, Classifications (173) and (174) of the Little Rock City Code, 1988, are
25 hereby repealed and replaced with the following:
26 (173) PET CARE 135.00 baseplus 20.00 / employee
27 (including boarding, grooming, and breeding)
28 Section 13. LRC § 17 -52, Classifications (54) and (19 1) are hereby repealed and replaced
29 with the following:
30 (190) REAL ESTATE
31 190.1 (A) PROPERTY FOR LEASE OR RENTAL
32 (a) For purposes of this classification, Dwelling Unit means any room or
33 group of rooms within a dwelling that forms a single habitable unit with
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facilities which can be used, or are intended to be used, for living, sleeping,
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cooking, and eating, whether such unit is occupied or vacant. The terms
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"Dwelling Unit," shall be construed as if followed by the words "or any part
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thereof.
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For example, a Dwelling Unit which consists of individual single- family
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housing is considered one Dwelling Unit; a duplex is considered two Dwelling
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Units; a triplex is considered three Dwelling Units; and, so on. The term
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Dwelling Unit does not include temporary residential facilities such as hotels,
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motels, or treatment centers.
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(b) Only one base charge is required from an individual, or entity, that owns
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four or more units of real estate for rental, provided one or more additional
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charges may be required for employees, or other activities;
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(c) Any square footage calculation in this classification means the actual
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calculation, or any part of the figure. For example, a calculation of 1000 square
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feet means 1000 square feet or any part of that figure. So, if the square footage
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is 1250 feet, the fee is the same as if the square footage was 2000 square feet.
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(d) The Owner of property is responsible for the per unit fee of property
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available for rent, even though this amount may actually be paid by a property
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services company. The Property Services classification is not responsible for
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the base charge of an Owner, nor for the charge per Dwelling Unit; however,
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no such Dwelling Unit may be rented or managed if the base charge and per
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unit fees are not paid to the City.
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(e) The following real estate classifications and charges are as follows:
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(1) OWNERSHIP ONLY (less than four (4) units) $35.00
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(2) OWNERSHIP ONLY (more than four (4) units $200.00
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--plus Dwelling Unit fee (up to 100 units) $ 7.00 per Dwelling Unit
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--plus Dwelling Unit fee (over 100 units) $ 3.50 per Dwelling Unit
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(3) ADDITIONAL FEES FOR LEASED OR RENTED PROPERTY
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(A) Over 1000 sq. feet for vehicular parking $2.00 per sq. foot
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(B) Each 1000 sq. feet of warehouse or indus-
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trial space $2.00 per sq. foot
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(4) UNRENTED SPACE
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If the owner or manager can establish the space
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has not been rented for an entire previous calen-
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dar year
$2.00 per 1000 sq. feet
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(5) OWNER OCCUPIED Dwelling Unit, comer -
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cial, office, industrial or warehouse space
No fee
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(6) WAREHOUSE, INDUSTRIAL OR COMMER-
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CIAL SPACE
$2.00 per 1000 sq. feet
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190.1 (B) REAL ESTATE SALES
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Base fee
$200.00
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-- plus per employee fee
$35.00
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-- plus per sales person fee
$50.00
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190.1 (C) REAL ESTATE PROPERTY MANAGEMENT
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Base fee
$200.00
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-- plus per employee fee
$35.00
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-- plus per sales person fee
$50.00
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190.1 (D) REAL ESTATE DEVELOPMENT
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Base fee
$200.00
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-- plus per employee fee
$20.00
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-- plus per salesperson fee
$50.00
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Section 14. Section 17 -52, Classification (194.1) of the Little Rock City Code, 1988, is hereby added
22 as follows:
23 (194.1) REPAIR —MOBILE MECHANIC 100.00 base plus 20.00 / employee
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25 Section 15. Repealer. All ordinances and parts of ordinances that conflict with this ordinance are
26 hereby repealed to the extent of such inconsistency.
27 Section 16. Severability. In the event that any title, section, item, sentence, clause, phrase, or word
28 of this ordinance is declared or adjudged to be invalid or unconstitutional, such declaration or
29 adjudication shall not affect the remaining portions of the ordinance which shall remain in full force and
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I effect as if the portion so declared or adjudged invalid or unconstitutional were not originally a part of the
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Section 17. Emergency. The Board of Directors has previously declared that the collection of
business license fees is necessary for the performance of essential municipal functions and that, without
the same, the delivery of City services will decrease, and the City's ability to provide and support the
public peace, health and safety will be diminished. To ensure that licensees receive their statements in
time to meet the fee collection deadlines, this ordinance should be given effect immediately. An
emergency is, therefore, declared to exist and this ordinance shall be in full force and effect from and after
the date of its passage.
PASSED: May 4, 2010
ATTEST:
usan �ty, City Clerk
APPROVED AS TO LEGAL FORM:
Thomas M. Carpenter, City ttorney
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Ordinance
2010 Business License amendments
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APPROVED:
Stodola, lqayfir