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ORDINANCE NO. 19,839
AN ORDINANCE TO AMEND CHAPTER 17, ARTICLE II OF THE
LITTLE ROCK CODE, 1988, TO ADD AND MODIFY CERTAIN
BUSINESS CLASSIFICATIONS TO THE SCHEDULE OF BUSINESS
LICENSE FEES; AND
WHEREAS, new business classifications are needed to have a more precise
schedule of business classifications, and
WHEREAS, the state minimum wage has increased over the last several years
and the calculation in the determination of a part -time employee should rise
accordingly,
WHEREAS, currently, in -state building contractors pay their license in full,
regardless of when the application is made,
WHEREAS, typically, out -of -state contractors will only receive their license for
one construction job in Arkansas and have proven difficult to make restitution from,
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF DIRECTORS
OF THE CITY OF LITTLE ROCK, ARKANSAS:
Section 1. Chapter 17, Section 17 -43, Paragraph 1 of the Little Rock City Code,
1988, is hereby repealed and replaced with the following text:
Sec. 17 -43. Determination of number of employees.
(a) (1) In this article, "employee" means any person who performs services and is
paid wages or salary by any business, or is engaged in a profession or occupation
under any appointment, agency, contract of hire, or apprenticeship, expressed or
implied, oral or written. Employees leased from an employee leasing company are
deemed employees of the lessee company for purposes of computing the business
license fee due.
Ordinance
To Amend Chapter 17 Article 11
[PAGE I OF 4]
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(2) A "part-time employee" is any person who performs services within the city of
Little Rock and is paid wages or salary less than one thousand four hundred and fifty
dollars ($1,450.00) quarterly.
(b) (1) Where the amount of business license due under this article is computed on
the number of employees, the responsible person shall report to the city manager the
number of employees employed during the first three (3) quarters of the previous
fiscal year. The number of employees reported for each quarter shall be in agreement
with the number of employees reported on IRS Form 941. The information required
shall be furnished to the treasury management division on an employee report form
provided by the treasury management division. The license amount due will be based
and computed upon the average number of all employees reported. Employees whose
quarterly earnings shown on the IRS Form 941 are less than one thousand four
hundred and fifty dollars ($1,450.00) and employees who worked exclusively outside
the city shall be excluded from computation.
(Code 1961, § 21 -5; Ord. No. 15,393, § 1, 12 -9 -87; Ord. No. 15,913, § 2, 8 -7 -90; Ord. No.
16,085, §§ 1, 2, 8- 20 -91; Ord. No. 16,969, § 3, 9- 19 -95; Ord. No. 17,840, §§ 1, 2, 10 -6 -98; Ord.
No. 18,128, §§ 1, 2, 11 -2 -99, Ord. No. 19,655, § 7, 12- 15 -06)
Section 2. Chapter 17, Section 17 -47, Paragraph 1 of the Little Rock City Code,
1988, is hereby repealed and replaced with the following text:
Sec. 17 -47. License.
(2) Where the contractor is currently licensed by another city within the state and
has no place of business within the city limits, the city manager shall require the
contractor to provide a copy of the license by another Arkansas city before the
city manager shall issue a contractor card for each type of contract work licensed.
(3) Where the contractor is currently licensed outside the state of Arkansas and
has no place of business within the state, the business license shall be based upon
the estimated length of the project as stated on the building permit obtained from
the Planning and Development Department. For instance, if a project is estimated
to take 18 months, the business license would be issued for 18 months and the
amount would be 1 1/2 times the annual amount (18 months / 12 months x annual
fee).
(Code 1961, § 21 -9; Ord. No. 15,393, § 3, 8 -7 -90; Ord. No. 16,723, § 2, 8 -2 -94; Ord. No.
16,969, §§ 7, 8, 9 -95; Ord. No. 17,700, 3- 17 -98; Ord. No. 18,128, §§ 1, 2, 11 -2 -99; Ord. No.
19,655, § 11, 12- 15 -06)
Ordinance
To Amend Chapter 17 Article 11
[PAGE 2 OF 4]
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Section 3. Chapter 17, Section 17 -52, Classification 73 of the Little Rock City
Code, 1988, is hereby repealed and replaced with the following text:
(73) CONTRACTORS:
General building (any person who engages in the
business of supervising construction, alteration, or
a' repairs of buildings and who has the general direction
and control over tradesmen and /or subcontractors,
shall be classified as a "general building contractor "):
1. Class 1 (Remodeling only) Permit from $0 to 20.00 per
$25,000, and all subcontractors.......... 200.00 employee
2. Class 2 -- Any contractor obtaining a building permit 20.00 per
from $0 to $150,000 ....... 300.00 employee
3. Class 3 -- Any contractor obtaining a building permit 20.00 per
in excess of $150,000 but less than $500,000.......... 500.00 employee
4. Class 4 -- Any contractor obtaining a building permit 20.00 per
greater than $500,000 but less than $1,000,000......... 800.00 employee
5. Class 5 —Any contractor obtaining a building or 1,600.00 20.00 per
construction permit in excess of $1,000,000 ..............
employee
Section 4. Chapter 17, Section 17 -52, Classification 77 of the Little Rock City Code,
1988, is hereby repealed and replaced with the following text:
(77) COSMETICS, RETAIL.......
200.00 Plus 0.24% stock
Section 5. The City Clerk shall publish this ordinance one time in a local
newspaper no later than one (1) week after the passage of the ordinance, as required in
Ark. Code Ann. §26 -77 -104 (Michie Repl. 2000 & Supp. 2003).
Ordinance
To Amend Chapter 17 Article 11
[PAGE 3 OF 41
I Section 6. Repealer. All ordinances and parts of ordinances that conflict with
2 this ordinance are hereby repealed to the extent of such inconsistency.
3 Section 7. Severability. In the event that any title, section, item, sentence,
4 clause, phrase, or word of this ordinance is declared or adjudged to be invalid or
5 unconstitutional, such declaration or adjudication shall not affect the remaining
6 portions of the ordinance which shall remain in full force and effect as if the portion so
7 declared or adjudged invalid or unconstitutional was not originally a part of the
8 ordinance.
9 Section 8. Emergency. The Board of Directors has previously declared that the
10 collection of business license fees is necessary for the performance of essential
11 municipal functions and that, without the same, the delivery of City services will
12 decrease, and the City's ability to provide and support the public peace, health and
13 safety will be diminished. To ensure that licensees receive their statements in time to
14 meet the fee collection deadlines, this ordinance should be given effect immediately.
15 An emergency is, therefore, declared to exist and this ordinance shall be in full force
16 and effect from and after the date of its passage.
17 PASSED: OCTOBER 16, 2007
18 ATTEST: APPROVED:
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21 Na &-y W-0 4d, City Clerk Mark Stodola, Mayor
22 APPROVED AS TO LEGAL FORM:
23 /
24 c7-�I lJ�
25 Thomas M. Carpenter, Cit Attorney
26 H
27 H
Ordinance [PAGE 4 OF 4]
'Yo Amend Chapter 17 Article 11