5759ORDINANCE # 5759.
AN ORDINANCE AMENDING ORDINANCE 42588 BY RE- CLASSI-
FYING CERTAIN PRIVILEGE TAXES IN THE CITY OF LITTLE
ROCK; 1'IXING A PENALTY FOR THE VIOLATION OF THE OR-
DINANCE; AND FOR OTHER PURPOSES
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
LITTLE ROCK, .ARKANSAS
SECTION 1. From and after the passage, approval, and pub-
f,
lication of this Ordinance, any person, firm, or corporation en-
gaged in the business within the City of Little Rock of selling
any and all kinds of goods, wares, and /or merchandise, whether
raw materials or finished products, or both, from a regularly
established place of business maintained within the City of Lit-
tle Rock, shall pay an annual privilege tax for the privilege of
doing business within the City of Little Rock in accordance with
the following schedule.
WHERE STOCK AVERAGES:
(1) 1.00
(2) 500.00;
(3) On all
stocks
be One
average
to 600.00
to 11000.00
stocks as herein
average over 41,,
per cent (1 %) of
a annual stocks.
5.00
10.00
described where said
D00.00, the tax shall
the amount of the
SECTION 2. The privilege tax herein provided for shall
be due and payable on a semi- annual basis. The semi - annual in-
stallments shall be due and payable not later than July 15, and
January 15 of each year.
SECTION 3. Said payments shall be made to the City Col-
e lector of the City of Little Rock and it shall be the duty of
the City Collector to prepare forms and to furnish same to all
persons, firms, or corporations who are liable for the license
fee at least Thirty (30) days prior to the date upon which the
license fee is due. It shall be the duty of all persons, firms,
and /or corporations liable for the license fee to fill out said
forms and to file them with the City Collector. After auditing
said reports and ascertaining that the amount of the license
fee tendered is correct, the City Collector shall upon receipt
of the correct amount of the license fee issue a license, which
shall be displayed in a conspicious place in said place of busi-
ness. The license herein provided for shall not be transferable.
SECTION 4. The City Collector or his duly authorized De-
puty shall have the right to check, and audit the stocks of any
persons, firms, and /or corporations subject to this license fee
at any reasonable time.
SECTION 5. The City Collector shall affix penalties for
the failure to pay the license fee herein due as follows:
1. Five per cent (5 %) of the amount due when the
payment is made within Thirty (30) days past the
due date of the license fee.
2. Ten per cent (10 %) of the amount due when the
payment is made within Sixty days past the due
date of the license fee.
3. Fifteen per cent (15 %) of the amount due when
the payment is made within Ninety (90) days past
the due date of the license fee.
SECTION 6. Any person, firm, or corporation doing business
in the City of Little Rock without the payment of the license
fee hereinabove provided and without having been issued a license!
to transact its business shall be deemed guilty of a misdemeanor
and upon conviction in the Little Rock Municipal Court shall be
subject to a fine of not less than Five Dollars ($5.00) nor more
than Five Hundred Dollars ($500.00), and each day that such per-
son, firm, or corporation operates in violation hereof shall
constitute a separate offense.
SECTION 7. All Ordinances or parts of Ordinances in con-
flict herewith are hereby repealed and this Ordinance specifi-
cally amends Ordinance #2588, passed July 28, 1919.
- SECTION 8. WHEREAS; It is necessary for the City of Little
Rock to equalize privilege tax schedules and such equalization
should be effective immediately in order to promote a fair sche-
dule of payments by all persons affected by the Ordinance, there-
fore an emergency is hereby declared to exist and this Ordinance
is found to be necessary for the immediate preservation of the
public peace, health, and safety, and the same shall be in full
force and effect from and after its passage and approval, and
publication as provided by law.
PASSED: J e16 193 '• ,
ATTEST: APPROV
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