HomeMy WebLinkAbout193911 ORDINANCE NO. 19,391
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3 AN ORDINANCE TO AMEND CHAPTER 17, ARTICLE II OF THE
4 LITTLE ROCK CODE, 1988, TO ADD AND MODIFY CERTAIN
5 BUSINESS CLASSIFICATIONS TO THE SCHEDULE OF BUSINESS
6 LICENSE FEES, AND TO IMPOSE AN INCREASE TO THE
7 PREVIOUS YEAR(S) ASSESSMENT FOR ANY BUSINESS WITHOUT
8 INVENTORY WHO FAILS TO ASSESS THEIR ANNUAL BUSINESS
9 LICENSE ON OR BEFORE NOVEMBER 1 OF EACH YEAR AND FOR
10 ANY BUSINESS WITH INVENTORY WHO FAILS TO ASSESS THEIR
11 ANNUAL BUSINESS LICENSE ON OR BEFORE JANUARY 31 OF
12 EACH YEAR.
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14 WHEREAS, new business classifications are needed to have a more precise
15 schedule of business classifications, and
16 WHEREAS, annual assessment forms are used to calculate the annual business
17 license fee; and
18 WHEREAS, annual assessment forms are used to determine if a business is an
19 ongoing enterprise; and
20 WHEREAS, failure by a business to submit an annual assessment form results in
21 a valuation or auto - assessment equal to the previous year's assessment; and
22 WHEREAS, failure by a business to assess for the annual business license creates
23 an inequity among similar businesses that do assess; and
24 WHEREAS, extensive City resources are used to produce and mail annual
25 assessment forms.
Ordinance [PAGE 1 OF 12]
To Amend Chapter 17 Article 11
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NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF DIRECTORS
OF THE CITY OF LITTLE ROCK, ARKANSAS:
Section 1. Chapter 17, Section 17 -52, Paragraph 25 of the Little Rock City Code,
1988, is hereby repealed and replaced with the following text:
Base Fee Variable Fee
25. AUTOMOTIVE CAR WASHING
a. Automatic car wash ........................$340.00
b. Manual car wash ..... ........................$100.00 $20.00 per employee
$15.00 per stall
c. Mobile or truck washers ................$250.00 $25.00 per vehicle
Section 2. Chapter 17, Section 17 -52, Paragraph 54 of the Little Rock City Code,
1988, is hereby repealed and replaced with the following text:
54. BUSINESS OR COMMERCIAL
PROPERTY, INCLUDING
HOUSES AND HOUSING UNITS,
RENTAL OF (Each person owning
property and engaged in the rental
or lease of commercial business
property and housing units.):
a. Each 1,000 square feet, or any
part thereof, available for rent
or lease of commercial and
office space ..... ...............................
Ordinance
To Amend Chapter 17 Article 11
b. Each dwelling unit available for
rent or lease as residential, first
100 units: ........................................
Each additional unit above 100.....
*Note: "Dwelling unit" shall be
defined as any room or group
of rooms within a dwelling and
[PAGE 2 OF 12]
Base Fee Variable Fee
$5.00 per 1,000 sq. ft.
or any part thereof
$35.00 minimum
$6.75 per unit*
Up to 100 units
$35.00 minimum
$3.35 per unit'
Above 100 units
forming a single habitable unit
with facilities which can be
used or intended to be used for
living, sleeping, cooking, and
eating, whether or not such unit
is occupied or vacant. The term
"dwelling unit" shall be
construed as if followed by the
words "or part thereof ".
Dwelling units consisting of
individual single - family houses
or condominiums would be
considered one dwelling unit,
duplexes would be considered
two units, triplexes would be
considered three units,
quadplexes would be
considered four units, etc.
c. Each 1,000 square feet, or any
part thereof available for rent or
lease of warehouse or industrial
space................... ...............................
1. Each 1,000 square feet or
any part thereof available
for parking of vehicles ..............
d. Each 1,000 square feet, or any
part thereof available for rent or
lease where there is sufficient
evidence to prove that the space
has been un- rented or un- leased
for the entire previous calendar
year..................... ...............................
e. The owner shall not be required
to obtain and pay for a business
Ordinance [PAGE 3 of 12]
To Amend Chapter 17 Article II
$2.00 per 1,000 sq. ft.
or any part thereof
$35.00 minimum
$2.00 per 1,000 sq. ft.
or any part thereof
$35.00 minimum
$2.00 per 1,000 sq. ft.
or any part thereof
$35.00 minimum
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license only if both of the
following criteria are met:
1. The owner rents or leases
three or less dwelling units,
and
2. The owner does not rent or
lease any commercial, office,
industrial, or warehouse
space
f. The owner shall not be assessed
for any space, whether
commercial, office, residential,
industrial, or warehouse space
that the owner occupies.
g. If the business also provides
certain services, such as
property management, sales, or
development, the business
license shall be assessed under
the "Real Estate" classification
(paragraph 191).
Section 3. Chapter 17, Section 17 -52, Paragraph 118 of the Little Rock City Code,
1988, is hereby repealed and replaced with the following text:
24 Base Fee Variable Fee
25 118. HEALTH SPA/FITNESS CENTER .....$270.00 $20.00 per employee
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Section 4. Chapter 17, Section 17 -52, Paragraph 133 of the Little Rock City Code,
1988, is hereby repealed and replaced with the following text:
Base Fee Variable Fee
133. LANDSCAPING
a. Landscaping ............. ........................$135.00
b. Lawn care, maintenance, and /or
mowing ..................... ........................$100.00
*NOTE: The Treasury
Management Division shall, upon
receipt of payment of the business
Ordinance [PAGE 4 OF 121
To Amend Chapter 17 Article 11
$20.00 per employee
$2.00 per vehicle *
$20.00 per employee
$2.00 per vehicle *
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license fee, provide a hangtag for
each vehicle assessed, to be
displayed on the rear -view mirror
of vehicles in use during operating
hours.
Section 5. Chapter 17, Section 17 -52, Paragraph 147 of the Little Rock City Code,
1988, is hereby repealed and replaced with the following text:
Base Fee Variable Fee
147. MANUFACTURERS IN- TRANSIT
DISTRIBUTION CENTER
OPERATION (A facility which
operates a separate entity, or in
connection with, or as an extension
of a local manufacturing firm, in
which a majority of the products
are distributed outside the state,
shall be taxed on the inventory of
goods and products distributed in
the state) ......................... ........................$200.00
Plus inventory, first $4,000,000 .....
Plus inventory above $4,000,000...
0.25% of the average
annual dollar
inventory level,
$10,000.00 maximum
0.125% of the average
annual dollar
inventory level
Section 6. Chapter 17, Section 17 -52, Paragraph 187 of the Little Rock City Code,
1988, is hereby repealed and replaced with the following text:
187. PROFESSIONALS, including, but
not limited to the following, per
firm member, associate or staff
professional ............. ...............................
Ordinance
To Amend Chapter 17 Article 11
[PAGE 5 OF 12]
Base Fee Variable Fee
$155.00 per professional
$50.00 per parapro-
fessional employee*
(see notes at the end
of this paragraph)
a. Appraisers, including real
estate
b. Accountants and auditors,
licensed
c. Architects
d. Attorneys
e. Chiropractors
f. Consultants (One who is hired
to give professional advice or
services in their area of
expertise. A person who
advertises himself or herself as
a consultant will be presumed
to fall within this category.)
g. Dentists
h. Engineers
hl. Financial consultants
i. Geologists
j. Resident athletic professionals
k. Interior decorators
1. Landscape architects
m. Medical doctors (excludes
interns and residents; includes
any other physician who treats
private patients)
n. Morticians
o. Optometrists
p. Opticians
q. Psychologists
r. Veterinarians
s. Court reporters
t. Medical services without staff
physicians
u. Therapists
v. Psychiatrists
z. Professionals, licensed, not
otherwise classified — each,
except as otherwise herein
provided
*Note 1: "Paraprofessional employee"
Ordinance [PAGE 6 OF 121
To Amend Chapter 17 Article 11
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shall be defined as each person
engaged in or aiding in what is
commonly known as a
paraprofessional career, including,
but not limited to paralegal
personnel, registered nurses,
dental hygienists, bookkeepers,
non - licensed accountants,
laboratory, x -ray technologists,
draftsmen, surveyors, real estate
salesmen, and interior designers.
*Note 2: A business license shall
not be issued where only
paraprofessional(s) are assessed for
a license, and where no
professionals are assessed for that
same license. In instances where
all employees of a business can be
classified as paraprofessionals and
no employees can be classified as
professionals, a different
classification must be used.
Section 7. Chapter 17, Section 17 -52, Paragraph 188 of the Little Rock City Code,
1988, is hereby repealed and replaced with the following text:
25 188. (RESERVED)
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Section 8. Chapter 17, Section 17 -52, Paragraph 191 of the Little Rock City Code,
1988, is hereby repealed and replaced with the following text:
Base Fee Variable Fee
191. REAL ESTATE (Only one (1) base
charge shall be due when a
business entity engages in a
combination of any two (2) or more
of the following, provided all
employees for all its activities are
reported)
a. Sales ........................... ........................$200.00 $35.00 per employee
50.00 per salesperson
Ordinance
To Amend Chapter 17 Article 11
[PAGE 7 OF 121
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b. Services (property management
and /or rental) ........... ........................$200.00
Including:
1. Each 1,000 square feet, or
any part thereof, available
for rent or lease of
commercial and office space.
2. Each dwelling unit available
for rent or lease as
residential, first 100 units:.....
Each additional unit above
100 ................. ...............................
*Note: "Dwelling unit" shall
be defined as any room or
group of rooms within a
dwelling and forming a
single habitable unit with
facilities which can be used
or intended to be used for
living, sleeping, cooking,
and eating, whether or not
such unit is occupied or
vacant. The term "dwelling
unit" shall be construed as if
followed by the words "or
part thereof ". Dwelling
units consisting of
individual single - family
houses or condominiums
would be considered one
dwelling unit, duplexes
would be considered two
units, triplexes would be
considered three units,
Ordinance [PAGE 8 OF 12]
To Amend Chapter 17 Article 11
$35.00 per employee
50.00 per salesperson
$5.00 per 1,000 sq. ft.
or any part thereof
$35.00 minimum
$7.00 per unit'
Up to 100 units
$35.00 minimum
$3.50 per unit*
Above 100 units
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quadplexes would be
considered four units, etc.
3. Each 1,000 square feet or
any part thereof available
for rent or lease of
warehouse or industrial
space.......... ...............................
a. Each 1, 000 square feet or
any part thereof
available for parking of
vehicles ..............................
4. Each 1,000 square feet, or
any part thereof available
for rent or lease where there
is sufficient evidence to
prove that the space has
been un- rented or un- leased
for the entire previous
calendar year ............................
5. Any dwelling units or
commercial, office,
industrial, or warehouse
space occupied by the
owner........... ...............................
c. Development ........... ........................$200.00
$2.00 per 1,000 sq. ft.
or any part thereof
$35.00 minimum
$2.00 per 1,000 sq. ft.
or any part thereof
$35.00 minimum
$2.00 per 1,000 sq. ft.
or any part thereof
$35.00 minimum
No charge
$20.00 per employee
50.00 per salesperson
Section 9. Chapter 17, Section 17 -52 of the Little Rock City Code, 1988, is hereby
amended to add the following business classifications and fees:
35 Base Fee
36 25.5 AUTOMOBILE DETAILING ..............$200.00
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38 86.1 DISTRIBUTION CENTER (A
Ordinance [PAGE 9 of 121
To Amend Chapter 17 Article 11
Variable Fee
$20.00 per employee
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facility, which is associated with an
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out -of -state company, whose
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products are received and then re-
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distributed to retailers or
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wholesalers within the state)
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a. 1/2 ton up to 1 ton truck ................. $35.00 each
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b. Over 1 ton and up to 2 1/2 ton
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truck ................... ............................... $65.00 each
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c. Over 21/2 ton truck ........................ $135.00 each
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160. NANNY SERVICE ........ ........................$135.00
12 Section 10. Chapter 17, Section 17 -50 of the Little Rock City Code, 1988, is
13 hereby repealed and replaced with the following text:
14 Sec. 17-50. Reporting.
15 (a) It shall be unlawful for any person to willfully make a
16 false report to the city relative to any provision or
17 requirement of any article as affects the obligation for
18 paying a business fee or the amount thereof.
19 (b) For 2006 business licenses, any business without
20 inventory that fails to complete and return the annual
21 assessment forms by November 1, 2005 and any business
22 with inventory that fails to complete and return the
23 annual assessment forms by January 31, 2006 shall have
24 their assessment information (number of employees,
25 inventory, trucks, and other variable information)
26 increased by a percentage based upon the amount of time
27 since the business last submitted assessment information
28 according to the following schedule:
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all
Ordinance [PAGE 10 OF 121
To Amend Chapter 17 Article II
1 Last Information Provided Percentage Increase
2 One year old (2005 License) 10%
3 Two years old (2004 License) 30%
4 Three or more years old (2003 License) 50%
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6 Fractions will be rounded up to the next whole number.
7 Base amounts will remain the same as provided in the
8 ordinance.
9 (c) For 2007 business licenses and beyond, any business that
10 fails to return an updated assessment form by November
11 1 (businesses without inventory) or January 31
12 (businesses with inventory) shall have their assessment
13 information (number of employees, inventory, trucks,
14 and other variable information) increased by ten percent
15 over the prior year's assessment information. Fractions
16 will be rounded up to the next whole number. Base
17 amounts will remain the same as provided in the
18 ordinance.
19 Section 11. The City Clerk shall publish this ordinance one time in a local
20 newspaper no later than one (1) week after the passage of the ordinance, as required in
21 Ark. Code Ann. X26 -77 -104 (Michie Repl. 2000 & Supp. 2003).
22 Section 12. Repealer. All ordinances and parts of ordinances that conflict with
23 this ordinance are hereby repealed to the extent of such inconsistency.
24 Section 13. Severability. In the event that any title, section, item, sentence,
25 clause, phrase, or word of this ordinance is declared or adjudged to be invalid or
26 unconstitutional, such declaration or adjudication shall not affect the remaining
27 portions of the ordinance which shall remain in full force and effect as if the portion so
28 declared or adjudged invalid or unconstitutional was not originally a part of the
29 ordinance.
Ordinance [PAGE I I of 121
To Amend Chapter 17 Article 11
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Section 14. 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: September 6, 2005
12 ATTEST:
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15 N cy Wo d, City Clerk
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17 APPROVED AS TO LEGAL FORM:
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19"'� •
20 Thomas M. Carpenter, Attorney
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Ordinance
To Amend Chapter 17 Article 11
APPROVED:
Jil0ailey, Mayor
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