HomeMy WebLinkAbout13375ORDINANCE NO 13,375
AN ORDINANCE AMENDING ORDINANCE NO.13,358 OF
THE BOARD OF DIRECTORS 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. Section 21 -5 of Ordinance #13,358 of the Board of
Directors pertaining to License and Privilege taxes is hereby amended
to read as follows:
Sec. 21 -5. Number of employees; how determined.
Where the amount of privilege tax due hereunder is computed
on the number of employees, the responsible person, firm or
corporation shall report to the City Collector the number of
employees (see employee definition 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 infor-
mation 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 appli-
cable, 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 whose quarterly earnings shown on the
941 are less than $700 and employees who worked exclusively out-
side Pulaski County shall be excluded from the 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 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
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employees who worked exclusively outside Pulaski County shall not
be subject to such charge.
SECTION 2. Subparagraph 188 of Section 21 -13.1 of Ordinance
#13,358 pertaining to License and Privilege taxes is hereby amended
to read as follows:
(188) PARAPROFESSIONALS
Each person engaged in what is commonly
known as paraprofessional career, inclu-
ding, but not limited to paralegal per-
sonnel, registered nurses, dental
hygienists, bookkeepers, non - licensed
accountants, laboratory and x -ray
technologists, draftsmen and sur-
veyors and real estate salesmen
Base and Variable
$35
SECTION 3. Subparagraph 191 of Section 21 -13.1 of Ordinance
#13,358 pertaining to License and Privilege taxes is hereby amended
to read as follows:
(191) REAL ESTATE
Base
and Variable
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 em-
ployee
b. Services - Property Management
and /or Rental
$150
$25 per em-
ployee
C. Development
$150
$25 per em-
ployee
$35 per real
estate sales-
man
SECTION 4. Subparagraph 212 of Section 21 -13.1 of Ordinance
#13,358 pertaining to License and Privilege taxes is hereby amended to
read as follows:
(212) TELEVISION STATIONS
Base and Variable
$500 $35 per sales
person or
accounts re-
presentatives
SECTION 5. All other provisions contained in said Ordinance
#13,358 shall remain in full force and effect. This Ordinance
shall be in full force and effect from and after its passage.
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PASSED: November 15, 1977
ATTEST: G{/!ZL/ APPROVED: : �—"
City Cler Mayor