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• • 374
ORDINANCE NO. 15,931
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 DIRECTORS OF
THE CITY OF LITTLE ROCK, ARKANSAS:
SECTION 1: Section 17 -52 of the Little Rock City Code,
1988, ("LRCC") is amended to read as follows:
Annual Charge
Base Variable
(14) AMUSEMENTS:
a. Pool halls .................$100.00 $50.00 per
table
Plus additional services:
1.
Restaurant ..............
$50.00
2.
Groceries ...............
$50.00
0.5%
stock
3.
Confectionery...........
$60.00
4.
Recreation room ........
$200.00
$15.00
per
employee
b. Bowling alleys .............$100.00 $35.00 per lane
Plus additional services:
1. Restaurant ..............
2. Amusement machines (coin
operated) ...............
3. Private schools.........
4. Clothing ................
e. Recreation room ............ $200.00
Plus additional services:
-1-
$50.00
$5.00 each
$200.00 $25.00
per employee
$50.00 0.5% stock
$15.00 per
employee
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Ak - 5
D -Lis-
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•
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1. Amusement machines (coin
375
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operated) ...............
$5.00 each -_
2. Confectionery...........
$60.00
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3. Rentals- Household
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Communications equipment
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sporting equipment, etc.
$200.00
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4. vending machines........
$20.00
5. Washaterias .............
$50.00 $2.00 per
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machine
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6. Books and /or stationery,
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retail ..................
$100.00 0.5%stock
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7. Restaurant ..............
$50.00
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(25)
AUTOMOBILE CAR WASHING
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a. Automatic car wash ........
$250.00
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b. Manual ....................
$50.00
$15.00 per
employee
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Plus additional services:
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c. Detailing............ ...
$150.00 $15.00
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per employee
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d. Mobile or truck washers....
$250.00 $25.00
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per vehicle
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e. Repair .....................
$50.00 $15.00
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per employee
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(27)
AUTOMOBILE, PARTS DEALERS
NEW, retail and wholesale
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per location ..................$100.00
0.5% stock
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Plus additional services:
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a. repair .....................
$50.00 $15.00
per employee
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(28.2)
AUTOMOBILE REPOSSESSION ....... $150.00
$15.00 per
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employee
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Plus additional services:
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2 a. wrecker service............ $50.00 $25.00
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per wrecker
(29) AUTO SERVICE STATION .......... $150.00 $25.00 per pump
$25.00 per
mechanic
Plus additional services:
a. parking ....................
b. confectionery ..............
c. groceries ..................
d. vending machines...........
e. ice machine ................
f. repair .....................
g. wrecker ....................
(30) AUTOMOBILE TIRES:
$3.00 per space
$60.00
$50.00 + 0.5%
stock
$20.00
$10.00
$50.00
$50.00 $25.00
per wrecker
a. Sales (new).......... ...$100.00 0.5% stock
b. Retreading .................$100.00 $15.00 per
employee
Plus additional services:
c. tire repair ................ $50.00
(31) AUTOMOBILE AND TRUCK
DEALERS, NEW ..................$100.00 0.5% stock
Plus additional services:
a. automobile and truck
dealers - used .............
b. automobiles and trucks
the higher of:
1. Rental /Lease .............
=I=
$100.00 0.5%
stock
$350.00 $15.00
per employee
1. • • 377
2 2. Rental /Lease ............. $100.00 + $5.00
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per vehicle
(32) AUTOMOBILE AND TRUCK
DEALERS, USED ..................$100.00 0.5% stock
Plus additional services:
a. automobile and truck
dealers, new ................
b. automobile and trucks
the higher of:
1. Rental /Lease .............
2. Rental /Lease .............
(39) BARBERS (base includes
proprietor ) ................$25.00
Plus additional services:
a. inventory - stock......
(41). BEAUTY OPERATORS (base includes
proprietor ) ................$25.00
Plus additional services:
a. inventory - stock......
$100.00 0.5%
stock
$350.00 $15.00
per employee
$100.00 $5.00
per vehicle
$15.00 per
barber
$10.00 per
manicurist
0.5% stock
$15.00 per
operator
$10.00 per
manicurist
0.5% stock
(49) BOOKS AND /OR STATIONERY,
RETAIL ....................$100.00 0.5% stock
Plus additional services:
ZC
1 378
2 a. printing, linotype,
3 bookbinding, or ruling,
multilithing........... $150.00 $15.00
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per employee
(53) BUILDING AND PLUMBING
MATERIALS, BRICK AND TILE
SALES .................... $100.00 0.5% stock
Plus additional services:
a. manufacturers.........
b. printers, linotype,
bookbinding...........
c. furniture and appliance
dealer, new...........
d. repair ................
(55) BUSINESS MACHINES, DATA PROCESSING
AND OFFICE MACHINES, SALES AND
SERVICE
$100.00 $15.00
per employee
$150.00 $15.00
per employee
$100.00
$50.00 $15.00
per employee
f. Stock, or supplies ..............$50.00 0.5% stock
h. plus business schools, private..$200.00 $15 per
employee
i. plus mobile communication
services ........................$100.00 + amount
per number of
subscribers
Number of Subscribers:
0- 1,000 ..................$250.00
1,001 - 10,000...........$500.00
-5-
1 10,001 - 25,000........$1,000.00
2 25,001 - 50,000........$1,500.00
3 50,001 - 75,000........$2,000.00
Each additional 25,000
4 or fraction thereof.... $500.00
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(56) BUSINESS MACHINES, PHOTOCOPYING
EQUIPMENT, SALES AND SERVICE OF
e. Retail Inventory Operations $50.00 0.5% stock
(57) BUSINESS SCHOOLS, PRIVATE.... $200.00 $15.00 per
employee
a. plus recreation room or
parlor .......................... $200.00
(58.2) BUYERS CLUBS,
the higher of ................$100.00 0.5% stock or
$1.00 per membership
(63) CATERING SERVICE .............$100.00 $25.00
per vehicle
Plus additional services:
a. restaurant ................$50.00 $.50 per
6hair
(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
(68) COLD STORAGE PLANT ............ $150.00 $15.00
per employee
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a .locker rental ................
(73) CONTRACTORS:
a. General building (any person who
engages in the business of super-
vising construction, alteration,
or repairs of buildings and who
has the general direction and
control over tradesmen and
subcontractors, shall be
classified as a "general building
contractor "):
$25.00 300
1. Class 1 -- Remodeling only, building
permit from 0 to $25,000, per year
or any portion thereof........... $100.00 $15.00
per employee
2. Class 2 - -Any contractor obtaining
a building permit from 0 to $150,000
per year or any portion thereof.... $200.00 $15.00
per employee
3. Class 3 - -Any contractor obtaining
a building permit in excess of
$150,000, per year or any portion
thereof ..... ........................$400.00 $15.00
per employee
b. Subcontractor (Any person who
contracts for and engages in building
construction, repair, alteration, etc.,
who is not a salaried employee
(exclusive of plumbing and electrical).
Including, but not limited to,
acoustical, carpenter, excavation,
masonry, painting, plastering, roofing,..
sheet rock finishing, sidewalk, steel
work, tile work, floor work), per
year or any portion thereof .......... $50.00 +$15.00
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(76.2) CONVENIENCE MARTS ........ $450.00
Plus additional services:
a. gas ..................
b. restaurant............
c. video rental..........
d, wine, sale of,........
e, rides, coin - operated..
(85.2) DEPARTMENT STORE, MAJOR
CHAIN, sells a wide
variety of goods and
services .................$200.00
Plus additional services:
a. optical ...............
b. restaurant............
c. pharmacy ..............
d. beauty salon..........
e. training class........
f. florist ...............
g. shrubbery, potted plants
h. video sales...........
i. recreation room.......
j. gun dealer............
k. service technician (on -call)
(102) FUNERAL DIRECTORS AND /OR
UNDERTAKERS ..............$250.00
Plus additional services:
cm
per employee
+ stock, if
applicable
$25.00 per
PUMP
$50.00
$50.00
$50.00
$5.00 each
+0.5%
stock
$115.00
$50.00
$100.00
0.5% stock
$100.00
$150.00
$100.00
$150.00
$100.00
$100.00
$50.00
$25.00 ea.
$15.00 per
employee
381
1 •mortician ............. • $115.00 382
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(104)
FURNITURE AND APPLIANCE
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DEALER, NEW .............$100.00
0.5% Stock
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Plus additional services:
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a. furniture and /or appliance
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repair......... ...
$50.00 $15.00
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per employee
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b. carpet,drapery, rug, mattress
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cleaning .............
$75.00 $15.00
per employee
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C. service technician (on -call)
$25.00 ea.
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(105)
FURNITURE DEALERS,
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SECONDHAND ..............$150.00
$15.00
per employee
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Plus additional services:
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a. repair /refinishing /upholstery
$50.00 $15.00
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per employee
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(107)
GASOLINE AND OIL DEALERS,
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WHOLESALE ...............$420.00
$50.00 per
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truck
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Plus additional services:
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a, manufacturer's in- transit
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distribution center operations
$200.00
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(108.1)
GLASS COMPANY, AUTO AND
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BUILDING MATERIAL... ..$100.00
0.5% Stock
$15.00
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per employee
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Plus additional services:
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a. repair ...............
$50.00
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1 b•. service technicians (on- call) $25.00 ea. 3 8
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3 (109) GOLF COURSE, MINIATURE..$100.00
4 Plus additional services:
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6 a. driving range......... $100.00
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8 (110) GOLF COURSE, PUBLIC
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a. 9 hole ...............$125.00
b. 18 hole ..............$200.00
Plus additional services:
c. pro shop, retail.....
d. driving range........
e. golf professional....
f. lesson /schooling.....
g. restaurant /snack bar.
(115) HARDWARE STORE .......... $100.00
Plus additional services:
a, gun dealer...........
b. building /plumbing materials
(124) ICE CREAM /FROZEN
YOGURT STORE ............. $100.00
Plus additional services:
a. carry- out............
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$50.00
0.5% stock
$100.00
$115.00 ea.
$150.00
$50.00
0.5%
stock
$50.00
$100.00
$25.00
2 b. drive through........ $25.00
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(143) MACHINERY DEALER
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Plus additional services:
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a. Sales and service:
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1. Light equipment, where no
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unit retail price exceeds
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$20,000...........
$150.00
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0.5% stock
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2. Heavy equipment, where
any unit price of equipment
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exceeds $20,000...
$250.00
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0.5% stock
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b. Rental:
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i. Light equipment, where
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unit retail price of
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equipment does not
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exceed $20,000....
$200.00
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2. Heavy equipment, where any
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unit price of equipment
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exceeds $20,000...
$300.00
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c. Sale of Used Machinery
$300.00
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(148) MASSAGES AND BATHS ...... $150.00
$50.00
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per employee
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Plus additional services:
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a. School, private
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1. under 50 pupils...
$150.00
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_
$25.00
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per employee
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2. over 50 pupils....
$200.00
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$25.00
2
385
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$25.00
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per employee
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(155.1)
MOBILE HOME SALES, RECREATIONAL
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VEHICLES CAMPERS ........ $150.00
0.5% stock
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(156)
MOTELS, HOTELS, & MOTOR
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LODGES ..................$100.00
$3.00 /room
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Plus additional services:
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a. laundry, dry cleaning.
$50.00
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b. restaurant............
$50.00
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$.50 per
chair
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c. limousine rental......
$25.00 per
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vehicle
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d. convention /meeting room rentals
$100.00
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(158)
MOTORCYCLE DEALERS ...... $100.00
0.5% stock
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Plus additional services:
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a. repair ...............
$ 50.00 $15.00
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per employee
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(159.1)
MUSIC AND /OR SOUND CONTRACTOR
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(music video sounds; track tapes
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disc jockeys for hire)..
$50.00 $15.00
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per employee
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Plus additional services:
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a. Video productions....
$50.00
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(171)
PAWNBROKERS .............$600.00
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(without sale of precious
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metals)
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_
Plus additional services;
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a. sale of precious metals
$300.00
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b. sale of used wearing apparel
$ 75.00
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1 (187)m.1 *tician • 386
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(193) RENTALS, per location. Each person
engaged in the rental of the
following,
c. Machinery, implements and heavy
equipment not included in sub-
paragraph b. of this paragraph.
Such items as air compressors,
front end loaders, back hoes,
cranes, lifts or hoists,
trenching machines, concrete
mixers, pumps, forklifts, generators
scaffolding and the like.. $300.00
Plus additional services:
1. trailer rentals........ $ 50.00
$5.00 /trailer
2. mobile home and recreational
vehicle ...................... $150.00 $15.00
per employee
(195) RESTAURANTS, CAFETERIAS, CAFES,
LUNCH STANDS, LUNCH COUNTERS,
DRIVE -IN FOODS AND
DRINK SERVICE ............ $50.00
Plus additional services:
a. carryout .............
b. live entertainment...
C. each auto space if carhops
employed to serve food
d. catering service.....
-13-
$.50 chair
$25.00
$.35 per chair
$1.00 per space
$100.00 $15.00
per employee
$25.00 per
vehicle
• • 387
1
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e. serving wine.........
$50.00
f. vending machine......
$20.00
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(203.2)
SPORTING GOODS COMPANIES.$100.00
0.5% stock
5
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Plus additional services:
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a. g•.7.n dealer...........
$50.00
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b. repair, sports equipment
$50.00 $15.00
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per employee
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(204.2)
SUPERMARKET, MAJOR CHAIN. $100.00
per register
0.5% stock
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(210.2)
TELEMARKETING, MAIL
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ORDER AGENT ...............$100.00
$15.00 per
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employee
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(211)
TELEVISION, RADIO, STEREO AND
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SOUND EQUIPMENT SALES .... $100.00
0.5% stock
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Plus additional services:
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a. repair (in- house) ....
$50.00 $15.00
per employee
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b. service technician (on -call)
$25.00 ea.
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(if same employee does both,
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count as technician).
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(213)
THEATERS .................$100.00
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a. Up to 400 seats.......
$2.00 per seat
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b. Each over 400.........
$1.50 per seat
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Plus additional services:
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c. Confectionery sales...
$60.00
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d. Amusement machines....
$5.00 per
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(221.2) VIDEO PRODUCTIONS ........ $50.00 $15.00 per
employee
(222) WAREHOUSE KEEPERS /MINI
STORAGE, publie warehouse,
dry storage space rented,
and storage of all kinds
$6.00 per
1,000 sq. ft.
for the first
20,000 sq.ft.
Minimum ...................$100.00 plus $4.00 per
1,000 sq. ft.
over 20,000
sq. ft.
Plus additional services:
a. haulers, delivery companies
commercial haulers,
garbage /trash
1. 1/2 ton to 1 ton trucks $25.00 ea.
2. 1 ton to 2 1/2 ton trucks $50.00 ea.
3. over 2 1/2 ton trucks $100.00 ea.
(224.1) WHOLESALE INVENTORY
OPERATIONS ...............$100.00 0.5%
stock
Plus additional services:
a. Rentals, including but not
limited to: household items,
communications or small
business machines, hospital
equipment, sports equipment,
etc .................. $200.00
-15-
1 b. Repair ............... $50.00 389
2 c. Manufacturing........ $100.00
3 d. Manufacturer's in- transit
distribution center operation $200.00
4 e. Gasoline and oil dealers,
5 wholesale.. ........ $420.00 $50.00
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per truck
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f. Photo developers.....
$50.00
g. Printing, linotype, bookbinding,
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multilithing.........
$150.00
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h. Machine shop.........
$150.00
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i. Armature winding.....
$150.00
it
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(227)
WRECKER SERVICE .......... $50.00
$25.00 per
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wrecker
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Plus additional services:
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a. automobile,/truck repair
$50.00 $15.00
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per employee
1s
(229)
RETAIL INVENTORY OPERATIONS..$50.00
0.5% stock
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Plus additional services:
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a. repair (in- house) .........
$15.00 per
22
employee
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b. service technician (on -call)
$25.00 ea.
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(if same employee does both,
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count as technician)
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SECTION
2. The following categories in section 17 -52 of the
27
LRCC are hereby repealed:
28
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(24)
AUTOMOBILE, BODIES AND TRAILERS
30
AND TRAILERS ............ $150.00
$15.00
per employee
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0..5% stock,
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if applicable
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(62)
CAR WASH, MOBILE AND /OR TRUCK
35
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w w �Z w w w w w �w w ■w a w w ■� ,
h
1 FIt�SHERS .................$101U 00 $25.00 390
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(64) CATERING SERVICE, PLANNING AND
COORDINATING SOCIAL
FUNCTIONS ...............$100.00
(112) GROCERIES, RETAIL:
a. Up to 1,500 square
feet ................$50.00
b. Over 1,500 square feet,
including confections, cold
drinks, cigarettes and
tobaccos) ........... $100.00
(143) d. Sales, Service and
Rental ...............$400.00
PASSED: September 4, 1990
per vehicle
$15.00
per employee
0.5%stock
0.5%stock
ATTEST: APPRO °D:
Asst. Citv Clerk Robbie Hancock Ma, or Loyd G: Villines, III
AS TO /FORM:
CITY ATTORNEY
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