HomeMy WebLinkAbout16474M � M
1 ORDINANCE NO. 16,474 463
2
3 AN ORDINANCE AMENDING CHAPTER 17,
4 ARTICLE II OF THE LITTLE ROCK CITY
5 CODE, 1988, PERTAINING TO LICENSE
6 AND PRIVILEGE TAXES.
7
8 NOW, TBEREFORE, BE IT ORDAINED BY THE BOARD OF DIRECTORS OF
9 THE CITY OF LITTLE ROCK, ARKANSAS:
10 SECTION 1. Section 17 -48 of the Little Rock City Code,
11 1988, (nLRCC -) is amended to read as follows:
12 (a) A refund not to exceed one -half of the annual license
13 fee actually paid may be made if a business is closed or sold on
14 or before June 30 of any calendar year. A $15.00 administrative
15 fee shall be charged for processing such request for refund,
16 except in those cases in which a refund is required due to error
17 caused by the City.
18 (b) The city collector is authorized to approve, in
19 writing, a refund of privilege tax up to $500.00. All privilege
20 tax refunds in excess of $500.00 require written approval of the
21 Director of Finance. The city collector is authorized to issue a
22 credit in lieu of a refund to be applied to the future license
23 payments due from a business.
24 (c)(1) No privilege tax refund shall be made for more than
25 one (1) year. A business is responsible for review of the
26 license for accuracy upon receipt.
27 (2) Where a privilege tax is due but not paid, the city
28 collector shall collect not more than one (1) year in arrears,
29 plus the current year.
30
31
32
33
34
35 -1-
36
v v'7
= W
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
SECTION 2. Section 17 -52 of the LRCC is amended to add the `6 4
following new classifications:
(16.1) ANTIQUE & CRAFT MALLS
Annual Charge
Base Variable
$100.00 $10.00 per
booth, first
100 booths,
$5.00 per booth
all booths
over 100
(118.8) HOBBY SHOP $100.00 0.5% stock
Plus additional services:
a. Repair $ 50.00 $15.00 per
technician
SECTION 3. Section 17 -52 of the LRCC is hereby amended to
revise existing classifications as follows:
(6) ADVERTISING, DISPLAY
ADVERTISING $150.00 $25.00 per
employee
(34) AWNINGS, SALES $100.00 0.5% stock
Plus additional services:
a. Installation & Service $ 50.00 $15.00 per
employee
(46) BONDSMEN, per bondsman $100.00
(66) CLOTHING( RETAIL $ 50.00 0.5% stock
Plus additional services:
a. Fur storage $200.00
b. Dry cleaning service $ 50.00 $15.00 per
employee
c. Alterations & Repair $25.00 per
seamstress
(104) FURNITURE & APPLIANCE DEALER,
NEW $100.00 0.5% stock
Plus additional services:
a. Furniture or appliance
repair $50.00 +
$15.00 per
employee
b. Carpet, drapery, rug,
mattress cleaning $75.00 +
$15.00 per
employee
c. Service technician (on -call) $25.00
d. Interior designers $115.00 each
(143.3) MAIL SUBSTATIONS $ 50.00
Plus additional services:
-2-
M M = = M M G M s = = = r M M
0 0
a. Telecommunications 465
1 services $ 50.00
2 (187) PROFESSIONALS, including, but not limited
3 to the following, per firm member, associate
or staff professional $115.00 $35.00 each
4 each para-
professional
5 employee
6 a. Appraisers, including real estate
b. Accountants and auditors, licensed
7 C. Architect
d. Attorney
8 e. Chiropractor
f. Consultant (One who is hired to
9 give professional advise or
10 services in their area of
expertise. A person who advertises
11 themselves as a consultant will be
presumed to fall within this
12 category.)
g. Dentists
13 h. Engineers
14 i. Geologists
j. Resident athletic professionals
15 k. Interior decorator
1. Landscape architect
16 M. Medical doctor (excludes interns
and residents; includes any other
17 physician who treats private
18 patients)
m.l. Mortician
19 n. Optometrist
n.l. Optician
20 0. Psychologist
21 P• veterinarian
q. Court reporter
22 r. Professionals, licensed, not
otherwise classified - -each, except
23 as otherwise herein provided.
24 SECTION 4. Classification (225) (WINE, servin�, of) in
25 Section 17 -52 of the LRCC is hereby repealed.
26 SECTION 5. Section 17 -53 is added to provide for the
27 revocation of privilege licenses by the court as follows:
28 In addition to the penalties provided in Section 1 -9 upon
29 conviction, the court may revoke a licensee's privilege license
30 if the licensee or their representative made false statements on
31 the license application or used the business premises for
32 non - permitted business purposes. Such revocation shall be in
33 effect for one year. During that period, no new privilege
34
35 -3-
36
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
PASSED: August 17, 1993
COCX
CITY Cly"
APPROVED AS TO FORM:
O S M. CARP
CITY ATTORNEY
APPROVED:
JIM LEY
MAYOR
-4-
license
shall be issued to the former licensee,
and, the former 4 66
1
licensee,
their heirs, successors and assigns, shall not operate
2
the same
or similar business within the City for
a period of one
3
year.
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
PASSED: August 17, 1993
COCX
CITY Cly"
APPROVED AS TO FORM:
O S M. CARP
CITY ATTORNEY
APPROVED:
JIM LEY
MAYOR
-4-
m / m = = = m = ® m ! m = m m
z
0
Q
U
LL
5
U
ui
w
z
01
z
O
QZ¢
J
a
x
w
N N L
Exhibit to Ord. #16,474
6-6
T c
CL
C O
d
J
U y
�-C3
N N
a �
N
H U
U
N
N m
0
U O
N E
m
O N
C N
_ l4
w U
m �
c
N ~
C .N,
N _5
N m
co A N
N LL
.- t6
= N y
N
�U c
N
w
zv�
�
$
2
d p
0 V ° n
U
li
iE
L
V1
C
O
m
m
`o
N
U
O
c
d
d
L-.
n
m
O N
r
U N
N
y l9
� a
U N
N N
� R
U
d N
a
J N
T
C G H
Q '0 a
d
a a L
O Q N
T
c c
L
N c O
N O N
N N �
U p�
17 0 U
7 Q °
C N C
N m N
d L m
d U N
d r
T � T
C N C
t y t
J J
U !n U
a o
c�a �
C
O
y
E
d
O
d
U
m
C
O
a
N
O
(p '-S3 m
cc;^ M c V
d p
0 V ° n
n O
li
iE
L
mN L d
�
m D D N
D
0
E
N
m
N
in
00 a $ 0o
Q
m
`
$
LO
`Y
0 p a �
0
6
9
` N
d
in
n
» 69
N
N
Vi
N
(p '-S3 m
cc;^ M c V
N
N
N
U_
m
Z
N
N
z
?
°
c
O
O
2
a
C N
@
CL
N
n
_ 2
C
N V
Q
O J
U
U)
U
c
o
O
QmE
L
w
o�y
N R
m'r
N Q
fn
.-
N E
D O
J
rn m
C «
c
a
in m
C
c
d
¢
Ud
�i
S
�~
Z
O
H
Q
U
u.
3
0
W
z
O
Q
U
M
V5
g
U
1 468
m
T
N
mE
m
vii
O
fA m
0
m
c
O I
N C
oao_
L 0
omm
N m C
0 c,9
r 40
its
O
m
m
m
O
'm
o
N
> Y
N
� U
o
U
L U
a
to
N
r
-- a
¢
N
m
N
O
100
{�
C
CY
9
m
W
DD
cm O
C
m
y
N
U
ID
O
d
m
m0
0
L
m
Of
ai
U
U
N O
C
C
CL
`o
H U
U m
7i
a
O
C
N
O
N N
p7 m
m
C
O
m
c
m
O
0
E
.w
d a
y
$
N
Y N
-i
Z m
N
m
m
C L
C C
O
a
d
a
d z
m
am
m
O
N 3
U
rn
CL
C
tm
m N
O
>
'
3 N
C
m
m
O
N
N U
m C
L
a
M .. 0
U
03
vso
ro-
o
ci
v
Fn.
m
T
N
mE
m
vii
O
fA m
c
°
m
c
O I
N C
oao_
L 0
omm
N m C
0 c,9
r 40
its
O
m
m
m
O
'm
o
�
E
ova
o
60 o
a
to
m
s�sa
jm
CY
40
to
DD
y
a
m
a
Q
a
to
CL
`o
O
N
m
CD
m
p
C
m
N
N
�
N
N
a
c
m
O
m
C
on
a`
�s
Exhibit to Ord. #16,474