7163ORDINANCE NO. 71630
AN ORDINA ?CE ESTABLISHING PRIVILEGE TAXES
FOR THE OPERATION OF STAG, SHOVES, VAUDEVILLE AND
POTION PICTURE TNEATRFS DOING BUSINESS IN THE
CITY OF LITTLE ROCK_, REPEALING ORDINANCE 24539
DECLARIP G AN EMERGES\?CY AND FOR OTHER PURPOSES.
NEEPREAS, It is the intention of the City of Little Rock to re-
cast its tax structure and equalize the taxes imposed 10,• it in
the coming year, but the financial condition of the City is such
that immedicte action must be taken in order to secure sufficient
revenue for the operation cf the'tiunicipal C overnment of the
Cites of Little Rock in the comin- wear ,:hile a. stud-v and a re-
cast o" the tax_ structure is brcu7ht about,
NOW THrREFOjRE,
BE' IT ORDAIi ?ED BY, TIF;'. CITY COUNCIL 0;' ` 1-T 11 rITTv 0P LITTLE ROCK, ARK.
SECTIO17 1. All persons, firms, or corporations operat-
ing, a theatre, motion picture house, or vaudeville show within
the City of Little Rock, the maximum admission to which does not
exceed the sum of Thirty -Five Cents (35�) per person, shall pay
an annual privilege tax to the City of Little Rock for the privil-
er-e of carrying^, on such business an amount equal tc one and one-
fourth (11�7) times t1 e 'h-irt, "hest ariount c harr-ed for the 111 -J est
priced, seat times thy- number of seats in said theatre, vaudeville
house, or motion picture extablis!ment.
S7CTIOTT 2. All persons, f irns, or corporations operat-
inrr a theatre, motion picture house or vaudeville show within the
Cit-r of Little Rock, t1r,e admission to w1-ic'r_ e:,rceeds the s-uzr of
Thirt' -Five Cents (35/) per person, shall pa,T an annual privile -e
tax to ti-e City of Little bock for 'C,14 privile7.e of carry, in,- en
such business an amount equal to the MF'_.est amount c'nar -ed for
the priced seat titres t.e. number of seats contained in
said t1leatre, house, or - otion picture establisia!lent.
SECTION 3. This privile "e tax shall be due and payable
on the first day of January, 1 947, and upon the first day of
January of each succeedinc- year thereafter.
-2-
SECTION 4. All persons, firms or corporations failin7
to comply with the provisions of this ordinance shall be deemed
-uilty of a : isdeme_3nor, and upon conviction tl,_erefor shall he
fined in any sum not less than "25.C,O.nor more than ":300.00, and
e act. such violation �T ^gall constitute a separate offense.
SECTION 5. Ordinance No. 2456, passed October B, 1917,
is ijereb77 repealed together witl ?11 ordinances and parts of
ordinances incc nflict herewith.
SECTION 6. Unless the provisions of t]is ordinance
are put into effect it ^L: ediately the public health, safety, and
peace of the citizens o-" the City of Little Rock shall be ad-
versely affected, therefore, an emergency is hereb7 declared to
exist ^nd this ordinance shall be in full force and effect from
and after its passaF-e and approval.
PASSED: December 9, 1946.
APP7'0_ ` --_D :
i
Cil v LEniIi —