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1 ORDINANCE NO. 17,840
2
3 AN ORDINANCE TO AMEND LITTLE ROCK, ARK CODE § 1743
4 (REV. 1988) TO CHANGE THE DEFINITION OF `PART -TIME
5 EMPLOYEE" IN PRIVILEGE TAX COMPUTATIONS; AND FOR
6 OTHER PURPOSES.
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8 WHEREAS, the minimum wage has increased $.90 per hour from $4.25 to $5.15; and
9 WHEREAS, a portion of the City's privilege tax is computed on the number of full
10 time employees; and
11 WHEREAS, employers who employ part-time employees now find that they are
12 deemed full -time employees since the increase in the minimum wage; and
13 WHEREAS, the Board of Directors has determined to amend the definitions of part-
14 time employee from the one who earns less than eleven hundred dollars ($1,100) per quarter
15 to one who earns less than twelve hundred dollars ($1200) per quarter.
16 NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF DIRECTORS
17 OF THE CITY OF LITTLE ROCK, ARKANSAS:
18 SECTION 1. Little Rock City Code § 17- 43(a)(2) (Rev. 1988) is hereby amended to
19 read as follows:
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21 "(a)(2) A "part-time employee" is any person who performs services within
22 the City of Little Rock and is paid wages or salary less than twelve hundred
23 dollars ($1200.00) quarterly."
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25 SECTION 2. Little Rock City Code § 17- 43(b)(1) (Rev. 1988) is hereby amended to
26 read as follows:
27 "(b)(1) Where the amount of privilege tax due under this article is computed
28 on the number of employees, the responsible person shall report to the city
29 collector the number of employees employed during the first three (3) quarters
30 of the previous fiscal year. The number of employees reported for each quarter
31 shall be in agreement with the number of employees reported on IRS Form
32 941. The information required shall be furnished to the city collector's office
33 on an employee report form provided by the city collector's office. The tax
34 will be based and computed upon the average number of all employees
35 reported. Employees whose quarterly earnings shown on the IRS Form 941 are
36
i 503
1 less than twelve hundred dollars ($1200.00) and employees who worked
2 exclusively outside the city shall be excluded from computation."
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4 PASSED: October 6, 1998
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6 ATTEST:
8 ROB( OCK���
9 CITY CLERK
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APPROVED AS TO FORM:
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13 �Z,awcM 6t.( • C�r�y -pv,T
14 THOMAS M CARPEN R
CITY ATTORNEY
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16WA—ILEV-
MAYOR