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• ORDINANCE NO. 16,08
AN ORDINANCE AMENDING CHAPTER 17,
ARTICLE II OF THE LITTLE ROCK CITY
CODE, 1988, PERTAINING TO LICENSE
AND PRIVILEGE TAXES.
NOW THEREFORE, BE IT ORDAINED BY THE BOARD OF
THE CITY OF LITTLE ROCK, ARKANSAS:
SECTION 1. Section 17 -43
1988, ( "LRCC ") is amended to re
(a)(1) In this article,
performs services and is paid
or is engaged in a profe
appointment, agency, contract
expressed or implied, oral or
employee leasing company are
company for purposes of computi
(2) A "part -time employ
services within the City of L
salary less than eleven hundred
SECTION 2. Section 17 -43
read as follows:
(b)(1) Where the amount
article is computed on the nu
person shall report to the
employees employed during the
previous fiscal year. This numb
number of employees reported o
Such information required here
collector's office on an empl
provided by the city collector
applicable, the tax will be ba
number of all employees repor
average number of employees as
(3) quarters shall be used
however, that for the purpose
quarterly earnings shown on
eleven hundred dollars ($1,1
exclusively outside the city s
OF
h(a) of the Little Rock City Code,
ad as follows:
"employee" means any person who
wages or salary by any business,
ssion or occupation under any
of hire, or apprenticeship,
written. Employees leased from an
deemed employees of the lessee
ng the privilege tax due.
ee" is any person who performs
ittle Rock and is paid wages or
dollars ($1,100.00) quarterly.
(b)(1) of the LRCC is amended to
of privilege tax due under this
tuber of employees, the responsible
city collector the number of
first three (3) quarters of the
er shall be in agreement with the
n IRS Form 941 for such periods.
in shall be furnished to the city
oyee report form, which will be
's
sed
ted
rep
to
of
the
00.
all
01
office for such purpose. Where
and computed upon the average
Ninety (90) percent of the
orted for the designated three
compute the tax. Provided,
computation, employees whose
IRS Form 941 are less than
00) and employees who worked
be excluded from computation.
302
_c, t
D3
M M M
a0a
'D W
1
SECTION 3. Section 17 -51 of the LRCC is
amended to read as
2
follows:
(a) It shall be unlawful for the city collector
or any of
3
his agents, or for any other individual within
the city who is
4
charged with the responsibility of collecting
the taxes
5
established in this article, to change the
amount of the
6
privilege tax to be paid, except that in
instances where
collection of the prescribed amount would
clearly create an
7
inequitable hardship, the city manager may,
in writing, waive
8
the penalty or adjust the amount charged for
the license.
9
(b) The City Collector shall review the
quarterly earnings
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allowance for part -time employees every 5 years to insure a more
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commensurate update relative to business and
economic trends and
12
changes.
SECTION 4. Section 17 -52 of the LRCC is hereby amended by
13
revising existing subsections as follows:
14
Annual
Charge
15
Base
Variable
16
(10) AIRPLANE SALES, SERVICE,
17
AND RENTAL: ............... $225.00
$25.00 /employee
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Plus additional services:
19
a. Aircraft servicing ...... $100.00
$25.00 /employee
20
b. Equipment sales ......... $225.00
21
c. Interior Maintenance.... $50.00
d. Retrieval/Salvage ....... $200.00
22
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(25) AUTOMOBILE CAR WASHING:
24
a. Automatic car wash.... $250.00
25
b. Manual ................ $50.00
$15.00 /employee
26
Plus additional services:
1. Detailing .............. $150.00
$15.00 /employee
27
2. Mobile or truck washers $250.00
$25.00 /vehicle
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3. Repair ................. $50.00
$15.00 /employee
29
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(28) AUTOMOBILE, PARTS DEALER,
SECONDHAND ............... $150.00
$15.00 /employee
31
Plus additional services:
32
a. Wrecker services
$25.00 /wrecker
33
34
(28.4) AUTOMOBILE SALVAGE....... $150.00
$15.00.employee
35
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2
a0a
'D W
304
1 Plus additional services:
2 a. Wrecker services...... $25.00 /Wrecker
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(29) AUTOMOBILE SERVICE
STATIONS ................. $150.00 $25.00 /fueling
position
$25.00 /mechanic
$15.00 /employee
Plus additional services:
a.
Parking ...............
0.5% stock
$3.00 /space
b.
Confectionery.........
$60.00
c.
Groceries .............
$50.00
0.5% stock
d.
Vending machines......
$20.00
the higher of:
e.
Ice machines..........
$10.00
$350.00
f.
Repair ................
$50.00
$5.00 /vehicle
g.
Wrecker ...............
$25.00 /wrecker
$25.00 /wrecker
(30) AUTOMOBILE TIRES:
a. Sales (new) ........... $100.00 0.5% stock
b. Retreading............ $100.00 $15.00 /employee
Plus additional services:
1. Repair ................ $50.00 $15.00 /employee
(31) AUTOMOBILE AND TRUCK
DEALERS, NEW .............
$100.00
0.5% stock
Plus additional services:
a. Automobile and truck
dealers, used.........
$100.00
0.5% stock
b. Automobiles and trucks
the higher of:
1. Rental /lease.......
$350.00
$15.00 /employee
2. Rental /lease.......
$100.00
$5.00 /vehicle
c. wrecker services......
$25.00 /wrecker
(32) AUTOMOBILE AND TRUCK
DEALERS, USED............ $100.00 0.5% stock
Plus additional services:
a. Automobile and truck
dealers, new.......... $100.00 0.5% stock
3
P-S)
-b -S
1 b. Automobile and trucks
2 the higher of:
3 1. Rental /lease....... $350.00 $15.00 /employee
2. Rental /lease....... $100.00 $5.00 vehicle
4 c. wrecker services...... $25.00 /wrecker
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(33) AUTOMOBILES AND TRUCKS:
(77) COSMETICS, RETAIL........ $50.00 $25.00 /sales-
person
(82.3) DATING SERVICES.......... $50.00 $15.00 /employee
4
0-51
1> LP
the higher of:
a. Rental /Lease........
$350.00
$15.00 /employee
b. Rental /Lease...
$100.00
$5.00 /vehicle
Plus additional services:
c. Automobile sales....
$100.00
0.5% stock
(47)
BOOK SALESPERSON, each...
$50.00
(Solicitors Require
$2,000 bond per salesperson)
(58.2)
BUYERS CLUBS .............
$100.00
0.5% stock
(60)
CANDY, RETAIL SHOP.......
$50.00
0.5% stock
(63)
CATERING SERVICE.........
$100.00
$25.00 /vehicle
Plus additional services:
a. Restaurant
$ 50.00
$15.00 /employee
(66)
CLOTHING, RETAIL.........
$ 50.00
0.5% stock
Plus additional services:
a. Fur storage...........
$200.00
b. Dry cleaning service..
$50.00
$15.00 /employee
c. Shoe cleaning /repair..
$50.00
$15.00 /employee
(69)
COLLECTING AGENCY........
$150.00
$15.00 /employee
Plus additional services:
a. Wrecker services......
$25.00 /wrecker
(77) COSMETICS, RETAIL........ $50.00 $25.00 /sales-
person
(82.3) DATING SERVICES.......... $50.00 $15.00 /employee
4
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1> LP
3OG
1 (87) DRAFTSMEN AND /OR
2 DESIGNERS ................ $100.00 $25.00 /employee
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(103) FUR STORAGE .............. $200.00
(108) GIFT SHOP ................ $100.00 0.5% stock
Plus additional services:
a. Rentals ............... $50.00
b. Repair ................ $50.00
(109) GOLF COURSE, MINIATURE... $100.00 $15.00 /employee
Plus additional services:
a. Driving range......... $100.00
(110) GOLF COURSE, PUBLIC:
a. 9- hole ................ $125.00
b. 18 hole ............... $200.00
Plus additional services:
1. Pro shop, retail...... $50.00 0.5% stock
2. Driving range......... $100.00
3. Golf professional..... $115.00 each
4. Lesson /schooling...... $150.00
5. Restaurant /snack bar.. $50.00
(123.2) ICE CREAM CONES, MOBILE
5
7'
UNIT ..................... $75.00 per
vehicle, per
year or any
portion thereof
(124.1)
INSPECTION SERVICES (HOME)
$50.00
$15 /per employee
(128)
JANITOR SUPPLIES,
WHOLESALE OR RETAIL.......
$100.00
0.5% stock
(134)
LAUNDRIES, LINEN, UNIFORMS
AND TOWEL SUPPLY..........
$100.00
$15.00 /employee
(146)
MANUFACTURER'S AGENT,
EACH AGENT ................
$100.00
0.5% stock
5
7'
307
1
2 (153.1) MICROFILMING SERVICE/
PHOTO FINISHING:
3
a. Pick -up station
4 (separate location) .... $50.00 $15.00 /employee
5 b. Processing plant
6 (separate location) .... $50.00 $15.00 /employee
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(155.1) MOBILE HOME SALES,
RECREATIONAL VEHICLES,
CAMPERS ................... $150.00
(159) MUSIC SUPPLIES (sheet
music, music instruments,
records) .................. $50.00
a. Rentals ................ $50.00
(171) PAWNBROKERS (not prorated) $600.00
Plus additional services:
a. Sale of precious
metals ................ $300.00
b. Sale of used
wearing apparel....... $75.00
(172) PEDDLERS ON FOOT,
CONFECTIONS AND KINDRED
LINES, DRY GOODS AND
MERCHANDISE (Not prorated) $50.00
(191) REAL ESTATE. Only 1 base
charge shall be due when
a business engages in a
combination of any (2) or
more of the following,
provided all employees
for all its activities
are reported.
A. Sales ................ $150.00
59
0.5% stock
$15.00 /employee
0.5% stock
$25.00 /employee
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B. services- Property
management and /or
rental................ $150.00
Including:
Each person owning property
engaged in the rental or
lease of commercial business
property and housing units.
1. Each 1,000 square feet,
or any part thereof,
available for rent or
lease of commercial and
office space........... $3.75
$35.00 /sales-
person
$25.00 /employee
$35.00 /sales-
person
2. Each unit available for
rent or lease as resi-
dential, up to 100 units. $5.00 per unit
In the event an owner
rents or leases 4
dwelling units or 2 or
more houses, condominiums,
at any time during the
year, he would pay a
$25.00 minimum if he has
only one single family
house or condominium
and /or $5.00 per multi
family house unit.
3. Each 1,000 square feet
or any part thereof
available for rent or
lease or warehouse or
7
6"N
Pq
• • 309
1 industrial space....... $1.50
2
a. Each 1,000 square feet
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or any part thereof
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available for the parking
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of vehicles............ $1.50
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4. Where there is sufficient
evidence to prove that
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said available space for
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rent or lease has been
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unrented or unleased for
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the entire previous
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calendar year, payment
shall be made on the
13
basis or $1.50 per 1,000
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square feet.
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5. In no instance shall
the minimum annual tax
17
be less that $25.00
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Exclusion:
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a. First 3 dwelling units,
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when the total reported
is less than 4.
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(Exceptions: Houses and
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condominiums).
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b. That portion of the
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building occupied by the
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owner.
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C. Development.......... $150.00
$15.00 /employee
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$35.00 /sales-
29
person
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(195) RESTAURANTS, CAFETERIAS,
CAFES, LUNCH STANDS,
32
LUNCH COUNTERS, DRIVE -
33
IN FOODS & DRINK SERVICE. $50.00
$15.00 /employee
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8
o
DID
1 Plus aditional services: •
2
a. Catering service......
$100.00
$15.00 /employee
3
$25.00 /vehicle
4
b. Serving wine..........
$50.00
5
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(207.1) TANNING SALON............
$50.00
$15.00 /employee
7
(210.1) TELEPHONE EQUIPMENT,
8
COMMUNICATION, SALES,
9
MOBILE OR CELLULAR
10
(includes but is not
11
limited to):
12
a. Sales .................
$100.00
0.5% stock
13
b. Installation/ repair/
14
maintenance...........
$100.00
$15.00 /employee
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221.1) VIDEO RENTAL AND SALES:
a. Rentals ...............
$100.00
17
b. Video sales plus
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varieties (Includes but
19
is not limited to blank
20
tapes, confectionary,
21
miscellaneous electronic
supplies, etc.) .......
$100.00
0.5% stock
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c. If both ...............
Charge for
sales
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SECTION 5. Section 17 -52 (8) of the
LRCC, ADVERTISING
25
SIGNS, is hereby amended by adding
a new
subcategory f. as
26
follows:
Annual
Charge
27
Base
Variable
28
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f. Computer Graphics /Signs
$50.00
$15.00 /employee
30
SECTION 6. Section 17 -52 (14)a.3.
of the LRCC, AMUSEMENTS,
31
is hereby amended to read as follows:
32
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Annual
Charge
34
Base
Variable
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9
v -51
� �i
1 3. Confectionery,
2 Beverages, retail...... $60.00
3
SECTION 7. Section 17 -52 (51) (b), BROKERS, of the LRCC is
4
hereby amended to read as follows:
5
Annual
Charge
6
Base
Variable
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b. Bond, stock and
8
securities brokers and/
9
or salesman ............ $115.00
$25.00 /employee
10
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SECTION S. Section 17 -52 (53), BUILDING AND PLUMBING
MATERIALS, BRICK AND TILE SALES, of the LRCC
is hereby amended
12
by adding a new subcategory (e) as follows:
13
14
Annual
Charge
15
Base
Variable
16
e. Heavy Equipment rental $200.00
17
18
SECTION 9. Section 17 -52 (76.2)(a) CONVENIENCE
MARTS, is
19
hereby amended to read as follows:
20
Annual
Charge
21
Base
Variable
22
23
a. Gas ...................
$25.00 per
24
fueling
25
position
26
SECTION 10. Section 17 -52 of the LRCC is
hereby amended by
27
adding new subsections to read as follows:
28
Annual
Charge
29
Base
Variable
30
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(002.5) ADMINISTRATIVE OFFICE... $100.00
$15.00 /employee
32
(016.5) APPLIANCE DEALERS, SALES $100.00
0.5$ stock
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10
0 —�)k
0 12-
Y
1
Plus additional services:
2
a. Repair ...............
$50.00
$15.00 /employee
3
b. Rental /lease.........
$200.00
4
5
(026.5)
AUTOMOBILE PAINT /BODY SHOP
$100.00
$15.00 /employee
6
7
Plus additional services:
8
a. Damage appraisers....
$35.00 each .
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(033.1)
AUTOMOBILE WINDOW TINT..
$100.00
$15.00 /employee
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(070.2)
COMPUTER HARDWARE SALES,
NEW OR USED .............
$250.00
0.5% stock
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(99,4)
FINANCIAL CONSULTANT
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SERVICES ................
$150.00
$15.00 /employee
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(125.5)
INTERIOR DECORATORS &
DESIGNERS ...............
$ 50.00
$15.00 /employee
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Plus additional services:
20
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a. Draperies /wallcovering
$ 50.00
b. Professional Interior
22
Decorator .............
$115.00 each
23
c. Plant /Floral Arrange -
24
ments .................
$ 50.00
25
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(129.1)
JEWELRY MANUFACTURER.....
$100.00
0.5% stock
27
(129.2)
JEWELRY STORE............
$100.00
0.5$ stock
28
29
Plus additional services:
30
a. Repair ................
$ 50.00
$15.00 /employee
31
(135.2)
LEGAL SERVICES AGENCY....
$150.00
$15.00 /employee
32
33
(153.3)
MINI - MARTS ...............
$100.00
0.5% stock
34
35
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11
Y
1 Plus additional services:
2
3
a. Gas ...................
$25.00 /fueling
position
4
b. Video Rental..........
$50.00
S
c. Restaurant /snack bar..
$50.00
6
7
(172.5)
PERSONAL SHOPPING SERVICE
$100.00
$15.00 /employee
8
(179)
PLASTIC PRODUCTS.........
$100.00
0.5% Stock
9
10
Plus additional services:
11
a. Fabricating, finishing,
12
decorating............
$50.00
$15.00 /employee
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b. Laminating
$50.00
$15.00 /employee
14
c. Tubing ................
$50.00
$15.00 /employee
15
d. Distributing..........
$100.00
$15.00 /employee
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(179.2)
PLASTIC PRODUCTS,
17
WHOLESALE MANUFACTURERS..
$100.00
0.5% stock
18
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(189.4)
PURCHASING AGENT(S) ......
$150.00
$15.00 /employee
20
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(20301)
SHOES, RETAIL............
$ 50.00
0.5% stock
22
Plus additional services:
23
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a. Repair /cleaning
$ 50.00
$15.00 /employee
25
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(204.1)
STONE, SAND & GRAVEL.....
$100.00
$15.00 /employee
MINING, SALE, DELIVERY....
$25.00 /Vehicle
27
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(212.1)
TELEVISION RADIO
29
PRODUCTION SERVICES......
$225.00
$15.00 /employee
30
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(218.2)
TREE AND SOD FARMING.....
$100.00
$15.00 /employee
32
(219.5)
UPHOLSTERERS .............
$ 50.00
$15.00 /employee
33
Plus Additional services:
34
a. Draperies
$50.00
35
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12
6.5(
D I
3.1.E
1 b. Aut•Interior • $50.00
2
C. Home Furniture $50.00
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SECTION 11. Section 17 -52 of the LRCC is amended to add a
new paragraph at the end of the section to read: The term "Plus
additional services" means that these amounts are added to the
base amount for that business category.
SECTION 12. The following subsection in Section 17 -52 is
repealed:
(121) ICE DEALER, RETAIL... $10.00
SECTION 13. Section 17 -40 of the Little Rock Code of
Ordinances is repealed.
PASSED: August 20, 1991
APPROVED AS TO FORM:
THOMAS M.
CITY ATTORNEY
AP
.i:, r O-. SHARON PRIEST
13
0 -51