7469ORDINANCE NO. 7
AN ORDINANCE AMENDING ORDINANCE NO. 7444 TO INCLUDE AND CLARIFY
VARIOUS CLASSIFICATIONS OF BUSINESSES FOR THE PURPOSE OF LEVYING
PRIVILEGE LICENSE, AND FOR OTHER PURPOSES.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LITTLE ROCK,
ARKANSAS:
SECTION 1. The first sentence of paragraph A of Section 1 of
Ordinance No. 7444 is hereby amended to read as follows:
"The following taxes are due and payable in advance on the
list day of January, 1948, and on each suceeding January list there-
after."
SECTION 2. Section 1 A of said Ordinance 7444 is hereby amend-
ed to include the following classifications of businesses for the
purpose of levying privilege license, and the amount listed after
each classification is the amount of such privilege tax:
Commercial Artist... 25.00
A Commercial Artist shall be and is hereby defined
as any person who paints portraits or scenery,
sketches, or draws cartoons or the like for profit.
Confectionery Store ................ ....................... 10.00
A Confectionery Store shall be and is hereby de-
fined as a place exclusively devoted to the purpose
of selling candies, bon bons, sweet meats, gum,
cakes, ice cream, and /or soft drinks, and this
classification shall not include the manufacture or
the making thereof .
Pie Shops and /or Doughnut Shops, Wholesale and /or Retail.. 25.00
Such Pie Shops and /or Doughnut Shops shall be de-
fined as places which confine their commercial enter -
priSes to the baking or manufacture of pies and /or
doughnuts and the exclusive sale of same at whole-
sale or retail.
Retail Sandwich Shop - 25f for each seat plus ............. 10.00
A retail sandwich shop is hereby defined as a
place or establishment in which only sandwiches and
soft drinks are sold at retail.
SECTION 3. The following classifications as listed in Section
1 A of Ordinance No. 7444 are hereby amended to read as follows:
General Building Contractors - 1 to 5 mechanics........... 50.00
6 to 10 mechanics.......... 100.00
11 to 15 mechanics......... 150.00
Over 15 mechanics.......... 200.00
Sub - Contractors (Exclusive of Sidewalk, Plumbing and
Electric) - 1 to 5 mechanics... 000*0000**0000*0000*00 50.00
6 to 10 mechanics .... .................... 100.00
11 to 15 mechanics........... ... ******of* 150.00
Over 15 mechanics......... r .............. 200.00
..... ..............................0
,.
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Dental Depots or Laboratories, Wholesale or Retail,
1 to 5 mechanics ..... ............................... 50.00
6 to 10 mechanics .... ............................... 75.00
11 to 15 mechanics ... ............................... 100.00
Over 15 mechanics .... .............................•• 150.00
Elevators - Each person, firm or corporation selling or
installing hydraulic, steam, electric, or hand -power
elevators, or repairing same, as principal or agent -
employing 1 to 3 mechanics .......................... 150.00
employing 4 mechanics and over ...................... 375.00
Delivery Companies, each truck or vehicle ................ 17.50
Furniture Repairing and Upholstering, employing
1 to 3 mechanics..... .... ........................... 25.00
4 to 7 mechanics ..... ............................... 35.00
Over 7 mechanics ..... ............................... 75.00
Ice Manufacturer - Each person, firm or corporation, man-
ufacturing ice for sale, for each factory, whether
principal business or not, where annual output is
less than 10,000 tons ............................... 125.00
10,000 to 15,000 tons ..................... 200.00
15,000 to 20,000 tons..................... 300.00
Over 20,000 tons .......................... 350.00
Printing, Linotype, Bookbinding or Ruling, each person,
firm, or corporation operating a job printing office
or linotype machine, with or without printing press,
or bookbinding, with or without printing press,
employing 5 mechanics or less .......................
37.50
employing 6 mechanics or less than 10 mechanics.....
75.00
employing 10 mechanics or less than 15 mechanics....
150.00
employing 15 mechanics or less than 20 mechanics....
187.50
employing 20 mechanics or less than 30 mechanics....
225.00
employing 30 mechanics or less than 40 mechanics....
262.50
employing 40 mechanics or more ......................
300.00
Shoe Repair — Where machinery is used, employing three
mechanics or less.... 22.50
employing more than 3 mechanics and less than 6
mechanics ............ ............................... 37.50
employing 6 mechanics or more ....................... 75.00
SECTION 4. A mechanic, as the word is used in this ordin-
ance, and in Ordinance No. 7444 shall be defined as any person
engaged in the shaping and uniting of materials such as wood,
metal, concrete, or other materials into any kind of structure,
machine, device, or any other object, and it shall mean a person
employed in making, repairing, installing, or operating machinery
of every type and character. An apprentice or helper for the
purpose of administering this ordinance is hereby deemed to be a
mechanic.
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SECTION 5. Ordinance No. 7444 is hereby amended to conform
to the provisions of this ordinance, and all ordinances and /or
parts of ordinances in conflict herewith are hereby repealed, and
this ordinance shall be in full force and effect from and after
its passage and approval.
PASSED: November 24, 1947
ATTEST:
APPROVED:
v
City Clerk Mayor