7573ORDINANCE NO.
AN ORDINANCE A :477TDTYG ORDIT?ANCE ITO
7444 OF THE ORDINANCES OF THE CITY
OF LIT'.LE ROCK, ESTABLISFTNG A LICENSE
TAX FOR THE PRIVT.LT'rE OF ENGAGING, IY
THE pUSTFESS OF G:r'1' FRATII G ELECTRO-
MAGFETIC iNAVES ANTD/OR THE TYTz�ASTATE
BROADCASTING BUSINESS IN THE CITY OF
LITTLE ROCK, DECLARING AN EMERGENCY AND
FOR OTHER PURPOSES.
Whereas, prior to this date the persons, firms or
corporations carrying on an intrastate radio broadcasting
business and /or the business of generating electro- rra7netic
waves have paid no taxes directl -,T to the Cit,,T of Little Rock
for the purpose of helping to support the municipal Police or
Fire Departments or for any other municipal services rendered
to them by the City of Little Rock, and
! Yhereas, in order to r-cre equally spread the municipal
tax burden among the persons, firms and corporations in the
City of Little Rock which receive the benefit of such munici-
pi.l services the persons, firms and corporations engaged in the
business of radio broadcasting and /or generating electro- nagnetic
waves within the City of Little Rock should pay a just and
appropriate amount of license taxes in order that such services
can be adequately maintained, NOW TH';RFFORE,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF LIT" LE ROCK, ARKANSAS
Section 1. The conducting or carrying on of the
business of production or generation of electro- magnetic waves
within the City of Little Rock for the purpose of broadcasting
by radio transmission is hereby declared to be a privilege.
Section 2. The operation of the business of intra-
state radio broadcasting within the City of Little Rock is
hereby declared to be a privilege; provided, however, that the
provisions of this ordinance shall not apply to that portion or
part of such business as mav- be in interstate or foreign com-
merce, and this ordinance shall not include business done to or
I l . A
Page - -2 --
from points without the State of Arkansas, nor any business done
for the government of the United States, its officers or agents.
Section 3. Every person, firm or corporation engaged in
the business and /or business declared to be a privilege in Section
1 and /or Section 2 of this ordinance shall pay an annual license
tax to the City of Little Rock for the privilege of engaping in
such business and /or businesses in the sum of Two Hundred and
Fifty ($250.00) Dollars.
Section 4. Every such person, firm or corporation en-
gaging in such business and /or business shall pay such license tax
to the City Collector of the City of Little Rock on or before the
30th da- of April of each vear from and after the effective date
of this ordinance.
Section 5. That part of Section lA of Ordinance
#7444 of the Ordinances of the City of Little Rock Yrhich reads
as follows:
"Persons Soliciting Radio Advertising $50.00"
is hereby repealed.
Section 6. The business of soliciting radio adver-
tising within the City of Little Rock is hereby declared to be
a privilege, and every person, firm or corporation engaged in
such business shall pay to the City of Little Rock on or before
the 30th day of April of each year a license tax in the sum of
$50.00. It is the intention of this body btT this section to tax
only the local activitkT and solicitations of such persons engaged
in the business of soliciting radio advertising in all of its
phases, and it is not the intention of this body to place a
license tax on any portion of such business as may be in inter-
state or foreign commerce, and shall not include business done
to or from points without the State of Arkansas nor any business
done for or with the government of the United States, its officers
or agents.
Section 7. It is the intention of this body to tax
only the t1trastate operations carried on by local establishments
which fall in the classifications established by this ordinance,
and it is not the intention of this body to impose any tax upon
the interstate operations of such establishments or businesses.
SECTION S. Any person, firm or corporation failing
or refusing to pay the license taxes as provided by this ordinance
shall be deemed guilty of a misdemeanor, and upon conviction
thereof shall be fined in any sum not less than 815.00 nor more
than $100, and each day of such failure or refusal to pay such
license tax shall constitute a separate offense.
Section 9. It is common knowledge that the city
of Little Rock is in need of funds to provide adequate police
and fire p4otection for the citizens of the city and to furnish
other municipal functions, and unless the provisions of this
ordinance are placed into effect immediately the public peace,
health and safety of the citizens of the city of Little Rock
will be adversely affected, therefore, an emergency is hereby
declared to exist and this ordinance shall be in full force
and effect from and after its passage and approval.
&XIMAft
XU
PASSED: April 5
ATTEST
C Clerk
.......... �a /1l�i��:1. �l