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ORDINANCE NO 13,231
AN ORDINANCE AMENDING CERTAIN SECTIONS OF
ARTICLE I OF CHAPTER 21 OF THE CODE OF
ORDINANCES 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 -8 of Article I of Chapter 21 of the Code
of Ordinances pertaining to license and privilege taxes is hereby
amended to read as follows:
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 in lieu of previously applied
penalties.
SECTION 2. Section 21 -9 of Article I of Chapter 21 of the Code
of Ordinances pertaining to license and privilege taxes is hereby
amended to read as follows:
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 whose place of business
does not conform with City zoning laws; nor shall he
issue a Privilege License to any person, firm or corpo-
ration who is delinquent in the payment of Privilege
License for preceding years.
Mistakes in computation or misinformation 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 on said license
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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 remaining
of the business and the basis upon which the amount of
tax due is computed remains unchanged, the existing pri-
vilege license will remain in effect until nominal expiration.
SECTION 3. Section 21 -10 of Article I of Chapter 21 of the Code
of Ordinances pertaining to license and privilege taxes is hereby
amended to read as follows:
Sec. 21 -10. Refund of tax.
(a) A refund not to exceed one -half (1/2) 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.
SECTION 4. Section 21 -11 of Article I of Chapter 21 of the Code
of Ordinances pertaining to license and privilege taxes is hereby
amended to read as follows:
Sec. 21 -11. Examination of books and records by City Collector;
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 govern-
ments 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 thereto the refusal by any person, firm or cor-
poration to allow the City Collector and /or his authorized
agent to make such checks, examinations and /or audits is
hereby declared to be a misdemeanor.
SECTION 5. Section 21 -12 of Article I of Chapter 21 of the Code
of Ordinances pertaining to license and privilege taxes is hereby
amended to read as follows:
Sec. 21 -12. False reports.
It shall be unlawful for any person, firm or corporation
to wilfully 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. The making of such false report is
hereby declared to be a misdemeanor
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SECTION 6. Section 21 -13 of Article I of Chapter 21 of the Code
of Ordinances pertaining to license and privilege taxes is hereby
amended to read as follows:
Sec. 21 -13. Penalties
It is hereby declared a misdemeanor for any person, firm
or corporation carrying on a business, profession or
occupation within the City of Little Rock who fails and /or
refuses to comply with any of the provisions of Article I
of Chapter 21 of this Code of Ordinances and upon conviction
shall be fined in an amount not more than Five Hundred
($500.00) dollars for each separate violation.
SECTION 7. This Ordinance shall be in full force and effect
from and after its passage.
PASSED: January 4, 1977
ATTEST.
� (?� APPROVED: �.
City Clerk Mayor