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ORDINANCE NO 13,358
AN ORDINANCE AMENDING ARTICLE I OF CHAPTER 21 OF THE
CODE OF ORDINANCES OF THE CITY OF LITTLE ROCK PERTAINING
TO LICENSE AND PRIVILEGE TAXES; AND FOR OTHER PURPOSES
BE IT ORDAINED BY THE BOARD OF DIRECTORS OF THE CITY OF LITTLE
ROCK, ARKANSAS.
SECTION 1. Article I of Chapter 21 of the Code of Ordinances of
the City of Little Rock, Arkansas pertaining to License and Privilege
Taxes is hereby amended to read as follows:
ARTICLE I. IN GENERAL
Sec. 21 -1. Annual privilege tax; payment required; coverage.
The carrying on of any business, profession or occupation of what-
ever kind or nature within the City of Little Rock, Arkansas is hereby
declared to be a privilege subject to an annual privilege tax. From
and after the effective date of this article, any person, firm or
corporation that maintains a business location within the City of Little
Rock, or engages in any business, profession or occupation of whatever
r
kind or nature within the city regardless of whether or not all functions
peculiar to the business are effected within the City, shall pay an annual
privilege tax. The privilege tax shall apply to all and shall not be
limited to those businesses, professions or occupations as classified
specifically by this article.
Sec. 21 -2. Exemptions from article's provisions.
The following shall be exempt from the provisions of this article:
(a) Any individual employed full time on a salary or commission
basis by one employer not offering his services to the public. This
exemption applies to the employees only and does not affect the amount
of taxes due by employer whose tax is based on the number of employees.
(b) Charitable or eleemosynary nonprofit businesses and organi-
zations and where no profit accrues to the benefit of any officer of
employee. Such businesses and organizations may be required to furnish
to the City Collector proof of their nonprofit status in the form of a
state charter or other documentation deemed appropriate by the City
Collector.
1
Pa wg 2 .
Sec. 21 --3(a) Persons engaging in more than one business, etc.; tax
for each business.
Any person, firm or corporation engaging in more than one business,
occupation, or profession shall be required to obtain a license and pay
the tax for each such business, occupation or profession.
Sec. 21 -3(b) Persons operating at more than one location; tax for each
location.
If any person operates any of the businesses provided for herein at
more than one location, each location shall be considered a separate
business and a separate license therefor is required unless otherwise
provided for herein.
Sec. 21 -4 Lessees; list to be filed with city collector; liability
for tax.
Every person operating a business who shall lease to another, any
department, space or facility on the premises shall file with the city
collector on or before the first day of January each year or at the time
of leasing, a list of all such lessees, except residential. Each such
lessee shall be liable for the privilege tax herein provided for the
business, occupation or profession of such lessee.
Sec. 21 -5 Number of employees; how determined.
Where the amount of privilege tax due, hereunder is computed on the
i
number of employees, the responsible person, firm or corporation shall
report to the City Collector the number of employees (see employee defi-
nition below) employed during the first three quarters of the previous
fiscal year of such person, firm or corporation, which number shall be in
agreement with the number reported on IRS Form 941 for such periods. Such
information required herein shall be furnished to the City Collector's
Office on an "EMPLOYEE REPORT" form, which form will be provided by the
City Collector's Office for such purpose. Where applicable, the tax will
be based and computed upon the average number of all employees reported.
Ninety percent (90 %) of average of employees as reported for the designated
three quarters shall be used to compute the tax. Provided, however, that
for the purpose of computation, employees who worked exclusively outside
Pulaski County shall be excluded from computation.
Where the amount of privilege tax due hereunder is based on specific
amounts for certain designated types of employees rather than the total
number of employees, the amount there designated will be the applicable
charge. The number of designated employees who are employed during the
first three quarters of the previous fiscal year shall be furnished to the
'Page
City Collector's office on a "Designated Employee Report" form, which form
will be provided by the City Collector's office for such purpose. Those
designated employees who worked exclusively outside Pulaski County shall
not be subject to such charge.
Sec. 21 -6 "Employee" defined.
"Employee" as used in this article is defined as any person engaged
in any business, profession or occupation under any appointment, agency,
contract of hire, or apprenticeship expressed or implied, oral or written.
Sec. 21 -7 Calendar year basis of tax; due date; exceptions.
The annual privilege tax shall be paid on the basis of'the calendar
year of January 1 through December 31, and all such taxes shall be payable
on January 1 for the ensuing year, except:
(a) Officer of the corporation shall have the option of paying the
annual tax in two (2) equal installments on January 1 and July 1,
respectively, each year.
(b) Where the business is operated on a fiscal year different than
the calendar year, a request may be made in writing for paying
the tax due on the same fiscal year instead of the calendar year.
(c) Businesses beginning on other than the first of the calendar year
must pay the tax in advance before opening business on a pro rata
quarterly basis to the end of the year.
Sec. 21 -8 Delinquent tax; penalty.
If the privilege tax herein provided-is not paid within sixty (60) days
after such becomes due, it is hereby declared as delinquent and a penalty of
ten percent (10 %) will be added to said tax. In the event that the tax is
not paid within ninety (90) days, a penalty of twenty percent (20 %) will be
added to said tax.
Sec. 21 -9 License; issuance; posting; not transferable.
It shall be the duty of the city collector, upon receipt of the amount
of the privilege tax herein provided, to issue a license to the person,
firm or corporation liable therefor, which license shall reflect the amount
of the tax; the period of time covered; the name of the person, firm or
corporation to whom issued; the location by street address where the person,
firm or corporation plans to conduct business and the nature of the.business,
occupation or profession involved. The city collector will not issue a
privilege license to any person, firm or corporation who is delinquent in
the payment of privilege license for preceding years; nor shall he issue
a privilege license to any person, firm or corporation whose place of
business does not conform with city zoning laws and it shall be the duty
of the Department of Community Services to provide the proper data to
the city collector for this purpose.
page- 4
Mistakes in computation or incorrect information given verbally as to
the amount of tax due shall not prevent or prejudice the collection by
the city of what is actually provided for as due under the provisions
of this article.
Each license when issued shall be posted in a conspicuous place
where such business, occupation or profession is carried on. Said license
shall not be transferable from one person, firm or corporation to another
and such shall be reflected by said license. Said license shall not be
transferable from one location to another without prior approval of the
city collector's office.
In cases of transfer of license in which principals, officers and
stockholders of a business remain the same as they were before the sale,
exchange or renaming of the business, the existing privilege license
will remain in effect until normal expiration.
Sec. 21 -10. Refund of tax.
(a) A refund not to exceed one -half (�) of the annual license fee
may be made if a business is closed or sold during the first six (6)
months of the business year. No refund will be made after six (6) months
operation.
(b) No privilege tax refund shall be made except upon the written
approval of the director of finance. The city collector is authorized
to issue a credit in lieu of a refund, to be applied to the future
license payments due of a person, firm or corporation.
Sec. 21 -11. Examination of books and records by city collector; penalty
for violation of section.
The city collector or his duly authorized agent shall have the right
to check and /or audit the stocks, inventory records, books or records,
including documents showing the inventory reported to the state and
federal governments for income tax purposes for the past three years
of any person, firm or corporation subject to the license tax as provided
in this article. The city collector may by mandatory injunction or other
civil action require the production of the records and books aforesaid.
In addition hereto the refusal by any person, firm or corporation to
allow the city collector and /or his authorized agent to make such checks,
page 5
examination and /or audits is hereby declared to be a misdemeanor and
upon conviction, shall be fined an amount of not less than two hundred
and no /100 dollars ($200.00) and not more than five hundred and no /100
dollars ($500.00). Each week of continued violation constitutes a
separate offense.
Sec. 21 -12. False Reports; penalty for violation of section.
It shall be unlawful for any person, firm or corporation to wil-
fully make a false report to the City of Little Rock relative to any
provision or requirement of this article as affects the obligation for
paying a privilege tax or the amount thereof. Any person, firm or
corporation violating this section shall be deemed guilty of a mis-
demeanor and upon conviction, shall be fined an amount of not less than
two hundred and no /100 dollars ($200.00), and not more than five hundred
and no /100 dollars ($500.00) Each week of continued violation constitutes
a separate offense.
Sec. 21 -13(a) Penalties
It is hereby declared a misdemeanor for any person, firm or corpo-
ration carrying on a business, profession or occupation within the City
of Little Rock who fails and /or refuses to comply with any of the pro-
visions of Article I of Chapter 21 of this Code of Ordinances and upon
conviction shall be fined in an amount not less than two hundred and
no /100 dollars ($200.00) nor more than five hundred and no /100 ($500.00)
dollars for each separate violation; provided, however, in no case
shall the fine be in excess of double the amount of the license fee
provided, together with costs.
Sec. 21 -13(b) Duties of owners, partners, officers, etc. of businesses
and corporations to comply with this chapter.
Each owner, partner, officer and /or firm member of any business or
corporation required by this ordinance to be licensed will be jointly
and severally responsible for the following:
(a) Timely payment of license tax clue to the city. In those
cases in which the amount of the privilege tax is based upon
the number of employees, the employer (not the employee) will
be responsible for payment of said tax.
(b) Preparation and provision of any and all information required
for computation of the amount of the privilege tax due
page 6
including, but not limited to number of employees, number
of business locations, and amount of average inventory.
Only owners, partners, officers or firm members or their
expressly authorized agent will be authorized to certify
the information required from a business under this ordinance.
The members of any firm who neglect to comply with the pro-
visions of this ordinance shall likewise be subject to the
same penalty imposed upon persons violating the provisions
hereof. In the absence of any owner, proprietor, manager
or agent, any person operating or in charge of any business
being conducted without the requirements of this chapter
having been complied with, shall be subject to the same
penalty imposed upon persons violating this code.
Sec. 21 -13.1. Schedule of license taxes.
The following license taxes are due and payable in advance on
the first day of January of each year except as otherwise provided by
this article:
A
ANNUAL CHARGE
Base and Variable
L) ABSTRACT AND TITLE COMPANY
All companies which furnish abstracts
for, or guarantee, warrant or insure
land titles $225
2) ADJUSTERS OF INSURANCE AND CLAIM AGENTS $100
3) ADVERTISING AGENCY
Each person, 71irm or corporation engaged
in contracting for advertising or con-
ducting an advertising bureau or agency $225
4)
ADVERTISING,
AIRPLANE
$150
5)
ADVERTISING
ON CITY BUSES
$200
6)
ADVERTISING,'
DISPLAY ADVERTISING
$225
7)
ADVERTISING,
DISTRIBUTING CIRCULARS
$150
OR SAMPLES
$25 per employee
$100 per adjuster
above one
$25 per employee
$25 per employee
Sage 7
c. CIRCUS, INCLUDING STREET PARADE
per day $150
Minimum per circus $300
d. MUSIC AND AMUSEMENT MArRTNF.A
Each automatic coin - operated amusement
device, and each automatic music
machine, not including counter boxes
Per year
e. RECREATION ROOM OR PARLOR
f. RIDES, CONCESSIONS, AMUSEMENTS
1. Major Rides - First 4 weeks,
per ride, per week
Per year
2. Kiddie Rides - First 4 weeks, per
ride, per week
per year
3. Concessions First 4 weeks, per
concession, per week
per year
g. RIDES, COIN- OPERATED
Each
$5 (Maximum per State law)
$200 $15 per employee
$ 35
$250
$ 20
$150
$ 20
$150
$ 5 (maximum per state law)
ANNUAL
CHARGE
Base
and
Variable
8)
ADVERTISING, SIGNS
The tax for this classification shall be
the cumulative total of the categories
that are applicable below:
a. Outdoor Advertising
$300
$15
per employee
b. Electric or neon signs
$125
$15
per employee
c. Billboards
$140
$15
per employee
d. Sign Hanging
$ 50
$15
per employee
e. Sign Painting
$ 50
$15
per employee
9)
AIRPLANE RADIO SALES & SERVICE
$100
.5%
stock
10)
AIRPLANE SALES, SERVICE & RENTAL
$225
$25
per employee
11)
AIR CONDITIONING AND HEATING DEALERS,
SALES AND INSTALLATION
$150
$15
per employee,
plus
stock if apple
cable
12)
AIR CONDITIONING WHOLESALE DISTRIBUTOR
$100
.5%
Stock
13)
AIR PRODUCTS MANUFACTURERS AND
DISTRIBUTORS
a
$100
Stock
14)
AMUSEMENTS:
a. BILLIARD AND POOL HALLS
$100
1. Each standard size table
$50
per table
b. BOWLING ALLEYS
$100
$50
per alley
c. CIRCUS, INCLUDING STREET PARADE
per day $150
Minimum per circus $300
d. MUSIC AND AMUSEMENT MArRTNF.A
Each automatic coin - operated amusement
device, and each automatic music
machine, not including counter boxes
Per year
e. RECREATION ROOM OR PARLOR
f. RIDES, CONCESSIONS, AMUSEMENTS
1. Major Rides - First 4 weeks,
per ride, per week
Per year
2. Kiddie Rides - First 4 weeks, per
ride, per week
per year
3. Concessions First 4 weeks, per
concession, per week
per year
g. RIDES, COIN- OPERATED
Each
$5 (Maximum per State law)
$200 $15 per employee
$ 35
$250
$ 20
$150
$ 20
$150
$ 5 (maximum per state law)
?age
8
ANNUAL
CHARGE
Base
and
Variable
h. SHOWS OR EXHIBITIONS
Including, but not limited to
athletic events, carnivals, etc.
$100
per day
i. SIGHTSEEING COACHES
$100
$25
per vehicle
j. SKATING RINKS
$200
$15
per employee
;15)
AMBULANCE
$ 50
$25
per vehicle
;16)
ANTIQUES, DEALERS IN
$100
$15
per employee
;17)
ARMATURE WINDING
$150
$15
per employee
;18)
ARMORED CAR SERVICE
$100
$50
per vehicle
(19)
ART SHOP
$100
.5%
Stock
;20)
ARTIFICIAL LIMBS
$150
$15
per employee
(21)
AUCTIONEER, LOCAL
$100
(Maximum per State law)
(22)
AUCTION HOUSE
$300
$25
per employee
(23)
AUTOMATIC SPRINKLERS
a. Contractor or Dealer
$150
$15
per employee
b. Stock, if applicable
.5%
Stock
(24)
AUTOMOBILE - BODIES AND TRAILERS
$150
$15
per employee
.5%
Stock, if
applicable
(25)
AUTOMOBILE CAR WASHING
a. Automatic car wash
$250
b. Manual
$ 50
$15
per stall
c. Robo
$100
$15
per stall
(26)
AUTOMOBILE FINANCE AGENCY OR
$150
$15
per employee
DEPARTMENT
(27)
AUTOMOBILE, PARTS DEALERS, NEW
Retail and Wholesale; per location
$100
.5%
Stock
(28)
AUTOMOBILE, PARTS DEALERS, SECONDHAND
$150
$15
per employee
(29)
AUTOMOBILE SERVICE STATIONS
$ 50
$25
per dispenser
$15
per mechanic,
if applicable
(30)
AUTOMOBILE TIRES
a. Sales (new)
$100
.5%
Stock
b. Retreading
$100
$15
per employee
(31)
AUTOMOBILE AND TRUCK DEALERS, NEW
$100
.5%
Stock
(32 )
AUTOMOBILE AND TRUCK DEALERS, USED
$100
.5%
Stock
Note: The value of the stock reported
would be no less than the value
shown in the wholesale blue
book.
(33)
AUTOMOBILES AND TRUCKS, RENTING OR
$350
$15
per employee
LEASING
Page 9
ANNUAL CHARGE
Base and .. Variable
(34) AWNINGS $100 .5% Stock
B
(35)
BAKERIES, WHOLESALE
$150
$15
per employee
;36)
BAKERIES,' RETAIL, INCLU -ING' BRANCH
$100
.$15
per employee
$150
BAKERIES, WHERE'NO TRUCK ROUTES
per employee:
employee
d.
37)
BAKERIES, PIE SHOPS AND /OR DONUT
$100
$15
per employee
each
SHOPS, EXCLUSIVE
$4
each
d. over 400 employees
38)
BANKRUPT STOCKS, FIRE DAMAGE STOCKS
employee
f.
Brokers not otherwise
classified
AND SALVAGED OR DAMAGED MERCHANDISE
$500
39)
BARBERS (Base includes proprietor)
$ 25
$15
per additional
per
employee
g.
All brokers maintaining
barber
40)
BARBERSHOP AND BEAUTY PARLOR SUPPLY
shall also be liable
HOUSE
$100
.5%
Stock
41)
BEAUTY OPERATORS (Base includes
$25
$15
per additional
proprietor )
operator
42)
BICYCLE AGENCY
$50
.5%
Stock
43)
BILLIARD AND POOL TABLE DISTRIBUTOR
$100
.5%
Stock
44)
BLUEPRINTS
$150
.5%
Stock
45)
BOAT DOCKS AND STORAGE STALLS
$75
$7.50
per stall,
plus stock,
if
applicable
46)
BONDSMEN -
$200
47)
BOOK SALESPERSON, each
$50 per year
or any part
thereof
48) BOOKKEEPERS AND NON - LICENSED
ACCOUNTANTS $100
$35
per employee
49) BOOKS AND /OR STATIONERY - Retail $100
.5%
Stock
50) BOTTLERS OF SOFT DRINKS $100
c.
Cotton Broker
Base charge plus cumulative amounts
$150
$25
per employee:
employee
d.
a. 1 -50 employees
$6
each
b. 50 -200 employees
$5
each
c. 201 -400 employees
$4
each
d. over 400 employees
$3
each
51) BROKERS
a. Auto Broker - Any person not licensed
as a new or used car or truck dealer
offering for sale more than two cars
per year
1. Where principal business, each
location $100 $25 per employee
2. When operated in connection with
another business $ 50 $25 per employee
b. Bond and stock brokers and /or
salesmen, each
$150
c.
Cotton Broker
$150
$25
per
employee
d.
Food Broker
$150
$25
per
employee
e.
Gold & Other Precious
Metals Broker
$150
$25
per
employee
f.
Brokers not otherwise
classified
herein
$150
$25
per
employee
g.
All brokers maintaining
an inventory
shall also be liable
for a stock tax
in addition to above
fees
'Page 10'
ANNUAL CHARGE
Base and Variable
(52) BUILDING ERECTION SERVICE
Each person, firm or corporation engaged
in the business of providing building
erection services in the construction,
alterations or repair of buildings,
towers, tanks, bridges, viaducts, road-
ways and all other structures, including,
but not limited to metal, concrete, and
other forms of construction. $200
(53) BUILDING AND PLUMBING MATERIALS,
BRICK AND TILE SALES $100
(54) BUSINESS OR COMMERCIAL PROPERTY,
INCLUDING HOUSING UNITS, RENTAL OF
Each person, firm or corporation owning
property and engaged in the rental or
lease of commercial business property
and housing units.
a. Each 1,000 square feet, or any part
thereof, available for rent or lease
of commercial and office space $ 3.75
b. Each 1,000 square feet, or any part
thereof, available for rent or lease
of residential space. $ 2:50
In the event a person, firm or cor-
poration rents or leases four dwelling
units at any time during the previous
calendar year, they would be subject
to the tax herein provided and pay
$2.50 per 1,000 square feet.
c. Each 1,000 square feet or any part
thereof available for rent or lease
of warehouse or industrial space
(does not include public warehouse
or industrial space) $ 1.50
d. Where there is sufficient evidence
to prove that said available space
for rent or lease has been unrented
or unleased for the entire previous
calendar year, payment shall be made
on the basis of $1.50 per 1,000
square feet
e. In no instance shall the minimum
annual tax be less than $25.00
Exclusion:
a. First three dwelling units, when the
total reported is less than four
b. That portion of the building occupied
by the owner.
(55) BUSINESS MACHINES, DATA PROCESSING AND
OFFICE MACHINES, SALES & SERVICE
a. The units retail list price of
which does not exceed $1,000 $250
1. Each salesman and /or marketing
representative, additional
2. Each repairman and /or installa-
tion and maintenance technician,
additional
$15 per employee
.5% Stock
$25
$10
Page 11
ANNUAL CHARGE
Base and Variable
b. The unit retail list price of which
exceeds $1,000, or having the capa-
bility to store files for subsequent
automatic retrieval $350
1. Each salesman, field systems
or marketing representative,
additional
2. Each repairman and /or installa-
tion and maintenance technician,
additional
C. Capable of being programmed by the
user (computer) , or identified in
(b) above and having a retail list
price between $25,000 & $100,000
1. Each salesman, systems analyst,
systems engineer or marketing repre-
sentative, additional
2. Each programmer, additional
3. Each repairman, and /or installa-
tion & maintenance technician,
additional
$450
d. Having a retail list price in excess
of $100,000 $600
1. Each salesman, systems analyst,
systems engineer or marketing repre-
sentative, additional
2. Each programmer, additional
3. Each repairman, and /or installa-
tion and maintenance technician,
additional
e. Rental
1. Including adding machines, cash
registers, typewriters, calculating
machines (portable machines and 9-
digit adding machines) where no unit
rented exceeds $2,500 in value $100
2. Office machines, computer and
other data processing equipment where
the units exceed $2,500 in value $200
f. Stock, or supplies
g. Secondhand machines
(56) BUSINESS MACHINES - PHOTO COPYING
EQUIPMENT, SALES AND SERVICE OF
a. Photo copiers the unit retail price
of which does not exceed $1,000
1. Each salesman and /or marketing
representative, additional
2. Each repairman and /or installa-
tion & maintenance technician, addi-
tional
$ 75
$250
$37.50
$15
$50
$30
$20
$50
$30
$20
$15 per service
employee
$25 per service
employee
.5% Stock
$15 per service
employee
$25
$10
page 12
Base
ANNUAL CHARGE
and Variable
b. Photo copiers the unit retail
price of which is more than
$1,000, but less than $25,000
$350
1. Each salesman,,field systems
or marketing representative,
additional
$37.50
2. Each repairman and /or installa-
tion and maintenance technician,
additional
$15
c. Photo copiers the unit retail value
of which is $25,000 or more
$500
1. Each salesman, systems analyst,
systems engineer or marketing
representative, additional
$50
2. Each programmer, additional
$30
3. Each repairman, and /or installa-
tion & maintenance technician,
additional
$20
d. Rental
1. Photo copiers, where no unit
rented exceeds $2,500 in value
$100
$15
per service
employee
2. Photo copiers, where the units
exceed $2,500 in value
$200
$25
per service
employee
e. Supplies, Stock
.5%
Stock
f. Secondhand Machines
$ 75
$15
per service
employee
(57)
BUSINESS SCHOOLS, PRIVATE
$200
$15
per employee
(58)
BUTANE GAS DISTRIBUTORS
$150
$15
per employee
C
(59)
CABINETMAKER & CARPENTER SHOPS
$150
$15
per employee
(60)
CANDY, RETAIL'SHOP
$ 35
.5%
Stock
(61)
CARPET, RUG, MATTRESS CLEANING
$ 75
$15
per employee
(62)
CAR WASH, MOBILE AND /OR TRUCK WASHERS
$100
$25
per vehicle
(63)
CATERING SERVICE PROVIDING FOOD ONLY
$100
$25
per vehicle
(64)
CATERING SERVICE - PLANNING AND COORDI-
NATING SOCIAL FUNCTIONS
Each person, firm or corporation engaged
in the business of planning social fun-
ctions, providing food, serving uten-
sils, floral arrangements, etc.
$100
$15
per employee
(65)
CHEMICAL' AGENTS OR SALESMEN-, each
$100
(66)
CLOTHING,' RETAIL
$ 50
.5%
Stock
(67)
CLUBS, PRIVATE
$300
$15
per employee
(68)
COLD 'STORAGE' PLANT
$150
$15
per employee
page ' 13
(73) CONTRACTORS
A. General Building. Any person, firm
or corporation who engages in the
business of supervising construction,
alteration, or repairs of buildings
in the City of Little Rock and who has
the general direction and control over
tradesmen and /or subcontractors, shall
be classified as a "general building
contractor." The license shall be as
follows:
Class 1 - REMODELING ONLY
Building permit from 0 to
Class 2 - Any contractor
build ng permit from 0 to
Class 3 - Any contractor
uil ing permit in excess
$25,000 $100 $15 per employee
obtaining, a
$150,000 $200 $15 per employee
) btaining a
of $150,000 $400 $15 per employee
B. Subcontractors - Including, but not
limited to those listed below: A
"subcontractor" shall be defined as any
person, firm or corporation who contracts
for and engages in building construction,
repair, alteration, etc., and who is not
a salaried employee. (Exclusive of
plumbing and electrical)
Acoustical Roofing
Carpenter Sheet Rock Finishing
Excavation Sidewalk
Masonry Steel Work
Painting Tile Work
Plastering Floor Work $50 $15 per employee,
plus stock, if
applicable
(74)
CONTRACTORS- BURGLAR & FIRE
ALARM
ANNUAL CHARGE
$15
per
Base
and Variable
(69)
COLLECTING AGENCY
$150
$15 per employee
(70)
COMMERCIAL ARTIST - Any person who paints
portraits or scenery, sketches or draws
cartoons or the like for profit
$150
$15 per employee
(71)
CONCRETE, READY-MIX
Sewer pipe, lime, chert, crushed rock,
asphalt, delivered to the job
$100
$50 per vehicle
(72)
CONFECTIONERY STORE - A place exclusively
devoted to the purpose of selling candies,
gum, cakes, ice cream and /or soft drinks
and this classification shall not include
the manufacturing or the making thereof.
$60
(73) CONTRACTORS
A. General Building. Any person, firm
or corporation who engages in the
business of supervising construction,
alteration, or repairs of buildings
in the City of Little Rock and who has
the general direction and control over
tradesmen and /or subcontractors, shall
be classified as a "general building
contractor." The license shall be as
follows:
Class 1 - REMODELING ONLY
Building permit from 0 to
Class 2 - Any contractor
build ng permit from 0 to
Class 3 - Any contractor
uil ing permit in excess
$25,000 $100 $15 per employee
obtaining, a
$150,000 $200 $15 per employee
) btaining a
of $150,000 $400 $15 per employee
B. Subcontractors - Including, but not
limited to those listed below: A
"subcontractor" shall be defined as any
person, firm or corporation who contracts
for and engages in building construction,
repair, alteration, etc., and who is not
a salaried employee. (Exclusive of
plumbing and electrical)
Acoustical Roofing
Carpenter Sheet Rock Finishing
Excavation Sidewalk
Masonry Steel Work
Painting Tile Work
Plastering Floor Work $50 $15 per employee,
plus stock, if
applicable
(74)
CONTRACTORS- BURGLAR & FIRE
ALARM
$150
$15
per
employee
(75)
CONTRACTORS- HOUSE WRECKERS
& MOVERS
$150
$15
per
employee
Page 14
ANNUAL CHARGE
Base and - Variable
(76)
CONTRACTORS - ROAD
Base Charge, plus cumulative amounts
$400
per employee:
1 - 50
$6
each
50 - 200
$5
each
201 - 400
$4
each
over 400 employees
$3
each
(77)
COSMETICS, RETAIL, per salesman
$25
(78)
COTTONSEED OIL MILL
$540
Base charge,• plus cumulative amounts
per employee:
1 - 50
$6
each
50 - 200
$5
each
201 - 400
$4
each
over 400 employees
$3
each
(79)
COUPONS, CARD, CHECK ORDERS AND /OR
OTHER TRADE STIMULATORS, DISTRIBUTORS
$200
(80)
CREDIT RATING AGENCY OR BUREAU
$280
$15
per
employee
D
(81)
DANCING SCHOOL
$100
$15
per
employee
(82)
DATA PROCESSING SERVICE
$350
Any person, firm or corporation involved
in sales of automate -data processing ser-
vices including software development
(systems analysis and programming),
machine processing of client data, and
consultant services.
a. Each client contact, marketing and
systems analyst employee, additional
$40
b. Each programmer, additional
$30
c. Each machine operator, additional
$15
(83)
DENTAL LABORATORIES
$150
$15
per
employee
plus
stock, if
applicable
(84)
DETECTIVE AGENCY
$225
$15
per
employee
(85)
DEPARTMENT, DISCOUNT & VARIETY STORES
$100
.5%
Stock
(86)
DIRECTORIES
printing and distribution
$300
(87)
DRAFTSMAN AND /OR DESIGNERS
$150
$25
per
employee
(88)
DRESSMAKER
$ 25
$15
per
employee
(89)
DRIVING SCHOOL
$ 50
(90)
.. .. .. ..... ...
DRY CLEANING & PRESSING ESTABLISHMENTS
Restricting their services to dry
cleaning or pressing
$ 50
$15
per
employee
Page 15
(91) ELECTRIC CONTRACTOR
(92) ELECTRIC REFRIGERATION REPAIRS
ANNUAL CHARGE
E Base and Variable
$150 $15 per employee,
plus stock, if
applicable
$150 $15 per employee,
plus stock, if
applicable
(93) ELECTROLOGIST
Each person engaged in providing
electrolysis (hair removal) services
(9 4) ELEVATORS
Each person, firm or corporation selling
or installing hydraulic, steam, electric,
or handpower elevators or repairing same,
as principal or agent
(9 5 ) EMPLOYMENT AGENCY
(96) ENGRAVERS, LITHOGRAPHERS
(97) ESCORT SERVICE, MOTOR VEHICLE
(98) EXTENDED HEALTH CARE FACILITY
(99) EXTERMINATORS, PEST CONTROL
F
(100) FLEA MARKET
a. Operator
b. Each booth or stall in which mer-
chandise is displayed or sold
(Operator is responsible for insuring _
payment of per stall fees)
(101) FLORISTS
(102) FUNERAL DIRECTORS AND OR UNDER-
TAKERS
(103) FUR STORAGE, exclusive, or where
operated in connection with other
business
(104) FURNITURE AND APPLIANCE DEALERS, NEW
(105) FURNITURE DEALERS - SECONDHAND
(106) FURNITURE REPAIRING & UPHOLSTERING
G
(107) GASOLINE AND OIL DEALERS - WHOLESALE
(108) GIFT SHOP
(109) GOLF COURSE, MINIATURE
(110) GOLF COURSE, PUBLIC
a. 9 hole
b. 18 hole
(111) GOLF DRIVING RANGE, EXCLUSIVE
$100
$300
$100
$150
$ 25
$200
$100
$ 50
$100
$250
$200
$100
$150
$ 50
$420
$100
$100
$125
$200
$100
$15 per employee
$15 per employee
$25 per employee
$10 per vehicle,
over one
$ 3 per bed
$15 per employee
$10
.5% Stock
.5% Stock
.5% Stock
$15 per employee
$50 per truck
.5% Stock
l
page
16
$ 10
ANNUAL
CHARGE
W en operated in connection with
Base
and
Variable
(112)
GROCERIES, RETAIL
(122)
a. Up to 1,500 square feet
$ 50
.5%
Stock
b. Over 1,500 square feet,(inclu-
ding confections, cold drinks,
(123)
cigarettes and tobaccos)
$100
.5%
Stock
(113)
GROCERIES, WHOLESALE
$100
.5%
Stock
(114)
GUN DEALERS
$ 50
.5%
Stock
(124)
H
(115)
HARDWARE STORE
$100
.5%
Stock
(116)
HAT CLEANING
$ 50
Whether in connection with another
business or not
$100
$15
per employee
(117)
HAULERS, DELIVERY COMPANIES, COM-
.5%
Stock, if
MERCIAL HAULERS, GARBAGE AND /OR
applicable
(126)
TRASH
$100
$15
per employee
(127)
a. h ton up to 1 ton truck, each
$100
-0-
per employee
b. over 1 ton and up to 2h ton
truck, each
$50
c. over 2h ton truck each
$100
(118)
HEALTH SPA
$200
$15
per employee
(119)
HEARING AID AGENCY
$ 50
.5%
Stock
(120)
HOUSEHOLD SUPPLIES
$150
.5%
Stock
Dealers in house old supplies where
agents are employed in house to house
canvassing or selling
I
(121)
ICE DEALER, RETAIL
$ 10
W en operated in connection with
another business
(122)
ICE DEALER, RETAIL
$35
Operating from an established place
of business with no delivery
(123)
ICE DEALER, RETAIL
Sold exclusively from trucks,
each truck
$ 35
(124)
ICE CREAM STORE, RETAIL
Where principal business
$100
(125)
INSULATION, WATERPROOFING AND
WEATHERPROOFING
Each location
$100
$15
per employee
.5%
Stock, if
applicable
(126)
INVENTORY SERVICE
$100
$15
per employee
(127)
INCOME TAX PREPARATION
$100
$35
per employee
page-17-
X -ray, testing, etc.
$150
ANNUAL
CHARGE
employee
-'
Base
and
Variable
per
J
(134)
LAUNDRIES, LINEN, UNIFORMS &
$100
(128)
JANITOR SUPPLIES
vehicle
TOWEL SUPPLY
Wholesale or Retail
$100
.5%
Stock
(129)
JANITORIAL SERVICES
$ 50
$15
per employee
(130)
JUNK, WASTE MATERIAL
$325
$15
per employee
Hides, furs,wooT, paper, rags,
ere no machinery is operated
scrap iron, brass, rubber, copper,
(136)
LIMOUSINE SERVICE
$100
$25
used building materials
vehicle
(137)
LIVESTOCK MARKET SALES
$300
K
per
employee
(138)
(131)
KINDERGARTEN, NURSERY SCHOOL AND
$15
per
employee
(139)
BOARDING HOME
$200
$15
per
employee
a. Up to 50 children /persons
$100
'$25
per employee
Stock
b. Over 50 children /persons
$200
$25
per employee
L
(132) LABORATORIES
X -ray, testing, etc.
$150
$15
per
employee
(133)
LANDSCAPING
$ 50
$15
per
employee
(134)
LAUNDRIES, LINEN, UNIFORMS &
$100
$25
per
vehicle
TOWEL SUPPLY
(135)
LAUNDRIES AND DRY CLEANING ESTAB-
LISHMENTS - Substations
$ 25
ere no machinery is operated
(136)
LIMOUSINE SERVICE
$100
$25
per
vehicle
(137)
LIVESTOCK MARKET SALES
$300
$25
per
employee
(138)
LOANS, PERSONAL
$150
$15
per
employee
(139)
LOANS, REAL ESTATE
$200
$15
per
employee
(140)
LOCKSMITH - Safe and vault sales and
$ 75
.5%
Stock
repairs
(141)
LUMBER AGENTS
$100 per agent
M
(142)
MACHINE SHOP
$100
$15
per
employee
Including, but not limited to, the
following activities: precision work
to rebuild motors, make new parts,
weld parts, press metal parts with
hydraulic or mechanical presses and
grind motor parts
(143)
MACHINERY DEALER, NEW
a. Sales and Service
1. Light Equipment, where no unit
retail price exceeds $20,000
$150
.5%
Stock
2. Heavy Equipment, where unit
price of equipment exceeds $20,000
$250
.5%
Stock
b. Rental
1. Light Equipment, where unit price
of equipment does not exceed $20,000
$200
2. Heavy-Equipment, where unit price
of
equipment exceeds $20,000
$300
C. Used Machinery
$300
page'18-
(144) MANICURIST, Each
(145) MANUFACTURERS
All types of manufacture including, but
not limited to baskets, blinds or shades,
cooperage, ice, jewelry, lumber, potato
chips, candy, canning factories, chemi-
cals, cosmetics, sawmills, etc. Each
location requires a separate license.
Base charge plus cumulative amounts per
employee:
a. 1 -50 employees
b. 51 -200 employees
c. 201 -400 employees
d. over 400 employees
ANNUAL CHARGE
Base and Variable
$ 10
$100
$6
$5
$4
$3
(146)
MANUFACTURER'S AGENT, each
$100
plus stock, if
in the business of processing steel, iron
applicable
(147)
MANUFACTURER'S IN- TRANSIT DISTRI-
BUTION CENTER OPERATION
$50
One- fourth of 1%
A facility through which a manufacturer
(.0025) of the aver
a. Up to 50 employees
transports goods to other distribution
$15 per employee
age annual dollar
b. 51 or more employees
centers and warehouses owned by that
$15 per employee
inventory level up
METAL, SHEET METAL AND TIN WORK
manufacturer, where no delivery is made
$15 per employee
to $4,000,000.00
MINNOW DEALER OR BAIT MARKETS
of such goods to a purchaser,
plus 1/8 of 1%
per year, or any part thereof—
$ 50
(.00125) of the
MOBILE HOME PARKS
average annual dol-
a. Each ocation
$150
lar inventory level
b. Each mobile home space, additional
$10 per space
above $4,000,000.00
(148)
MASSAGES AND BATHS
$150
$50 per employee
(149)
MEATS, PACKINGHOUSE COMPANIES
$350
$15 per employee
(150)
MEATSF RETAIL -
$ 50
.5% Stock
Where principal stock
(151)
MEATS, WHOLESALE DEALERS
$150
$15 per employee
In green meats an or utchering
cattle, hogs, or other animals and
offering same for sale
(152 ) METAL PROCESSORS
(158) MOTORCYCLE AND /OR SERVICYCLE DEALERS $100 .5% Stock
(159) MUSIC SUPPLIES $ 50 .5% Stock
Sheet music, records, musical instru-
ments
Each person, firm or corporation engaged
in the business of processing steel, iron
and other metals for sale, including, but
not limited to smelting, welding, shaping
and fabricating of metal products, employing:
a. Up to 50 employees
$200
$15 per employee
b. 51 or more employees
$400
$15 per employee
(153)
METAL, SHEET METAL AND TIN WORK
$100
$15 per employee
(154)
MINNOW DEALER OR BAIT MARKETS
per year, or any part thereof—
$ 50
(155)
MOBILE HOME PARKS
a. Each ocation
$150
b. Each mobile home space, additional
$10 per space
(156)
MOTELS, HOTELS AND MOTOR LODGES
$100
$3 per room
(157)
MOTION PICTURE SUPPLY AND /OR FILM
$100
V VOUnurip
(158) MOTORCYCLE AND /OR SERVICYCLE DEALERS $100 .5% Stock
(159) MUSIC SUPPLIES $ 50 .5% Stock
Sheet music, records, musical instru-
ments
page 19.
N
(160) NEWS DEALERS, WHOLESALE
(161) NEWSPAPER PUBLISHERS
Dai y, weekly, monthly publications
accepting paid advertising
Base charge plus cumulative amounts
per employee
a. 1 -50 employees
b. 50 -200 employees
c. 201 -400 employees
d. over 400 employees
Publications sponsored by or as a program
of a religious institution or public or
private educational institution and not
engaged in such business for profit are
not subject to the tax levied by this
section
(162) NEWSSTANDS, RETAIL
(163) NURSERY, SHRUBBERY
(164) NURSING HOMES
0
(165) OFFICE AND /OR AGENCY OPERATIONS
Eac person, firm or corporation
maintaining an office or agency with
personnel (to include corporate
branch, regional or division offices),
where all other functions peculiar to
the business may be effected outside -
the city. Not to include office
where business is located in city
and licensed.
Cumulative amounts per employee:
a. 1 - 5 employees
b. 5 - 10 employees
c. 11 - 25 employees
d. 26 - 50 employees
e. over 50 employees
(166) OPINION SURVEYS
Eac person, firm or corporation
engaged in conducting opinion sur-
veys or polls per year or any part
thereof
(167)
(168)
OPTICAL MANUFACTURERS
(169) PAPER COMPANIES
(170) PARKING LOTS AND DECKS
W
(171) PAWNBROKER
(172) PEDDLERS ON FOOT, CONFECTIONS AND
KINDRED LINES, DRY GOODS & MER-
CHANDISE - per month
ANNUAL CHARGE
Base and Variable
$200
$100
$ 75
$150
$100
$150
.5% Stock
$6
$5
$4
$3
$15 per employee
$ 2 per bed
$50
$75
$100
$150
$200
$100 per optician, plus .5%
Stock
$100
$100 .5% Stock
$ 10 $3 per space
$600
$ 50
page
20
ANNUAL
CHARGE
Base
and
Variable
(173)
PETS, BOARDING
$100
'
(174)
PET CARE, GROOMING & BREEDING
$100
Where no other license is paid
(175)
PET SHOPS AND SALES
$ 50
.5%
Stock
(176)
PHARMACY
$100
.5%
Stock
(177)
PHOTO DEVELOPERS
$ 50
$15
per employee
(178)
PHOTOGRAPHERS AND /OR PORTRAIT PAINTERS
a. Maintaining an established studio
in the city
$100
1$15
per employee
b. Itinerant photographers not having
a permanent, established place of
business in the city, per year or
any part thereof
$200
(179)
PLANTS
a. Leasing, in addition to any other
license paid
$100
b. Potted plants, in addition to any
other license paid
$100
(180)
PLUMBING & GAS FITTER CONTRACTOR
$150
$15
per employee
plus stock
.5% if appli-
cable
(181)
(182)
(183 )
PREMIUM STAMP DISTRIBUTION
PREMIUM STAMP REDEMPTION STORE
PRINTING, LINOTYPE, BOOKBINDING
OR RULING,, MULTILITHING
Each person, firm or corporation
operating a job printing office or
linotype machine, with or without
printing press
(184) PRODUCE MARKET
Each operator of a farmer's market
or produce market occupying:
a. not more than one city lot
(50.'x 150') or equivalent
b. less than 1/8 of a city block,
or equivalent
c. less than 1/4 of a city block,
or equivalent
d. less than 1/2 of a city block,
or equivalent
e. 1/2 of a city block or more
Each license will be issued for one
year and will not be prorated
(185) PRODUCE, RETAIL, each car or truck
$500
$100 .5% Stock
$150 $15 per employee
plus .5%
Stock, on
supply
$ 35
$ 50
$ 75
$100
$200
$ 35
(186) PRODUCE, WHOLESALE $100 .5% Stock
(192) RECORDING SERVICE $ 50
(193) RENTALS - per location
Each Ferson, firm or corporation engaged
in the rental of the following, whether
incidental to or connected with any
other business or not:
a. Clothing - including, but not
limit-e�'Cc to tuxedos, costumes and
wedding apparel $100
page
21
ANNUAL CHARGE
Base
and Variable
(187 )
PROFESSIONS
Inc uding, but not limited to the $150
per firm member or
following:
associate
a. Accountants and Auditors, licensed $ 75
per staff professionals
b. Appraisers, including, but not
limited to real estate appraisers
c. Architect
d. Attorney
e. Chiropractor
f. Consultants
g. Dentists
h. Engineer
i. Geologists
j. Athletic professionals
k. Interior Decorator or Designer
I
1. Landscape Architect
m. Medical Doctor
n. Optometrist
o. Psychologist
p. Veterinarian
q. Professionals, licensed, not otherwise
classified - each, except as otherwise
herein provided
(188)
PARAPROFESSIONALS $35
Each person engaged in what is commonly
known as paraprofessional career, including,
but not limited to paralegal personnel,
registered nurses, dental hygienists, book-
keepers, non- licensed accountants, labora-
tory and x -ray technologists, draftsmen and
surveyors
(189)
PUBLIC RELATIONS $150
$25 per employee
R
(190)
RADIO BROADCAST STATIONS $300
$35 per sales
person or
accounts
representativ
(191)
REAL ESTATE
Only one 1) base charge shall be due
when a single legal entity engages in
a combination of any two or more of
(a) , (b) and (c) hereof, provided all
employees for all its activities are
reported
a. Sales $150
$25 per employee
b. Services - Property Management
and /or Rental $150
$25 per employee
c. Development $150
$25 per employee
(192) RECORDING SERVICE $ 50
(193) RENTALS - per location
Each Ferson, firm or corporation engaged
in the rental of the following, whether
incidental to or connected with any
other business or not:
a. Clothing - including, but not
limit-e�'Cc to tuxedos, costumes and
wedding apparel $100
page -22,
ANNUAL CHARGE
Base and Variable
b. Household Items - including, but not
limited to dinnerware, furniture, light
lawn, garden and floor care equipment or
tools, televisions, communications equip-
ment, small business machines, hospital
equipment, sporting and camping equipment
and the like $200
c. Machinery, Implements and Heavy
Equipment - not included in (b)
above, 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
(194) REPAIR
Including, but not limited to the follo-
wing:
a.
Airplane Radio Repairs Only
b.
Automobile Repair Shops
c.
Automobile Top Shop & Upholstery
d.
Bicycle Repairs
e.
Gun Repair Shop
f.
Jewelry Repair
g.
Motorcycle and /or Servicycle Repair
h.
Sewing Machine Repairs only
i.
Shoe Repair
j.
Television, Radio, Stereo Equipment
employee
Repair
k.
Watchmakers and Repairing
1.
Repair shops not otherwise classi-
$15
fied
(195) RESTAURANTS, CAFETERIAS, CAFES, LUNCH
STANDS, LUNCH COUNTERS, DRIVE -IN FOODS
AND DRINK SERVICE
a. plus additional, if carry out
b. plus additional, if live enter-
tainment
c. plus each auto space, if carhops
employed to serve food
(196) RUBBER STAMPS OR STENCIL DEALERS
S
(197) SANDWICHES, MANUFACTURE AND /OR
WHOLESALE
(198) SCHOOLS, PRIVATE
a. under fifty pupils
b. over fifty pupils
(199) SECONDHAND WEARING APPAREL
$300
$50
$15
per
employee
$50
$15
per
employee
$50
$15
per
employee
$50
$15
per
employee
$50
$15
per
employee
$50
$15
per
employee
$50
$15
per
employee
$50
$15
per
employee
$50
$15
per
employee
$50
$15
per
employee
$50
$15
per
employee
$50
$15
per
employee
$50
$25
$50
$100
$150
$200
$ 75
(200) SECRETARIAL SERVICES & MIMEOGRAPH $ 50
(201) SECURITY GUARDS & POLICE
(202) SEWER CLEANERS
(203) SEWING MACHINE SALES & REPAIR
(204)
STONE & MONUMENTS
(205) SURVEYORS
Self-employed, each owner, firm member
or partner
501� per chair
35� per chair
$1 per space
n
.5% Stock
$25 per truck
$25 per employee
$25 per employee
$15 per employee
$ 50 $15 per employee
$150 $15 per employee
$ 75 .5% Stock
$150 $15 per employee
$150 $25 per employee
page-2j. ANNUAL CHARGE
. Base and Variable
v
�h
(206) TAILOR, EXCLUSIVE
(215)
(216)
(217)
(218)
(219)
THEATRICAL AGENT
TRAILER RENTALS
TRAVEL BUREAUS
TREE SERVICE OR PRUNING
TRUCKS, AUTO OR OTHER VEHICLE -SALES
Peddling food products, confections,
tobacco and /or other merchandise
$100
$50 $5 per trailer
$100 $25 per employee
$75 $15 per employee
$75 per vehicle per year, or
any part thereof
(220)
Where stock of materials is carried,
$50
.5% Stock
(221)
measurements taken and clothing made
$50
.5% Stock
(207)
TAILOR
(222)
Where charge is made for clothing
repairs or alterations
$35
$6 per 1,000 s.f.
(208)
TAXICAB
$300
$25 per vehicle
(209)
TELEGRAPH COMPANIES
$700
20,000 s.f. plus
(210)
TELEPHONE ANSWERING & WAKE -UP
$100
$4 per 1,000 s.f.
SERVICE
$50
$15 per employee
(211)
TELEVISION, RADIO, STEREO & SOUND
$100
.5% Stock
(224)
EQUIPMENT SALES
$75
$15 per employee
(212)
TELEVISION STATIONS
$500
(213)
THEATERS
$100
$15 per employee
(227)
a. up to 400 seats
$50
$2 per seat
b. Each over 400
$1.50
(214)
THEATERS, DRIVE -IN
$100
a. up to 400 speakers
$2 per speaker
b. Each over 400
$1.50 per speaker
(215)
(216)
(217)
(218)
(219)
THEATRICAL AGENT
TRAILER RENTALS
TRAVEL BUREAUS
TREE SERVICE OR PRUNING
TRUCKS, AUTO OR OTHER VEHICLE -SALES
Peddling food products, confections,
tobacco and /or other merchandise
$100
$50 $5 per trailer
$100 $25 per employee
$75 $15 per employee
$75 per vehicle per year, or
any part thereof
(220)
VACUUM CLEANERS, DEALER
$50
.5% Stock
(221)
VENDING MACHINES
$20 (Maximum
allowed by State)
W
(222)
WAREHOUSE KEEPERS
Public warehouse, dry storage
$6 per 1,000 s.f.
space rented, and storage of
for the lst
all kinds
20,000 s.f. plus
Minimum
$100
$4 per 1,000 s.f.
over 20,000 s.f.
(223)
WASHATERIAS
$50
$2 per machine
(224)
WELDING SHOP
$75
$15 per employee
(225)
WINE, Serving of
$50
(226)
WIRED BACKGROUND MUSIC
$75
$15 per employee
(227)
WRECKER SERVICE
$50
$25 per wrecker
s
r A,.
page' 24
ANNUAL CHARGE
Base and Variable
228) WORD PROCESSING SERVICES $75
Each person, firm or corporation
engaged in the preparation, pro-
cessing, duplicating or mailing of
letters and other related printed
matters and printing and /or repro-
duction of items in connection with
above.
;229) STOCK OR INVENTORY OPERATIONS $50
Any person, firm or corporation within
the City of Little Rock engaging in the
business of selling any and all kinds of
goods, wares and merchandise, whether
raw materials or finished products, or
both, from a regularly established place
of business maintained within the City
of Little Rock shall pay on the lst of
January of each year an annual privilege
tax for the privilege of doing business
within the City of Little Rock in an
amount equal to $50.00 plus five - tenths
(.5).of one percent (1 %) of the gross
value of the average stock inventory
for the preceding year, unless otherwise
specified herein. Average stock or
inventory shall also include all goods,
wares, and merchandise, etc. on con-
signment located within the City. The
value of the goods shall be the price
paid therefor by the taxpayer. Said
inventory shall be furnished to the
City Collector in a signed statement
setting forth the amount of such average
stock inventory upon a form to be fur-
nished by the City Collector. In the
initial year of operation, the beginning
inventory amount shall be used.
(230) Those professions identified and classified
herein as architects, engineers, certified
public accountants, lawyers, dentists and
medical doctors (including the specialty
classification within said general classi-
fication) shall pay an annual tax of $75.00
each when employed by a firm, association
partnership or corporation as an employee
on a fixed monthly or annual salary with
no right to share in the gross or net income
of the employer and have no voice or control
in the management and /or operations of the
employer.
Businesses not covered by present classifications
may be charged a rate equal to a similar business
license or a minimum of fifty ($50.00) dollars
plus stock, if applicable, at the discretion of
the City Collector.
$15 per employee
.5 of 1%
page 25
SECTION 2. This Ordinance shall be in full force and effect
from and after its passage.
PASSED: October 18, 1977
(::i\
ATTEST. APPROVED:
�.
?City Cler Mayor