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ORDINANCE NO. 12,431
AN ORDINANCE AMENDING CHAPTER 21 OF THE
CODE OF ORDINANCES OF THE CITY OF LITTLE
ROCK PERTAINING TO LICENSE AND PRIVILEGE
TAXES; AND FOR OTHER PURPOSES
NOW THEREFORE, BE IT ORDAINED BY THE BOARD OF DIRECTORS OF
THE CITY OF LITTLE ROCK, ARKANSAS.
SECTION 1. Section 21 -10 of the Code of Ordinances of the
City of Little Rock entitled "Refund of Tax" is hereby amended
to read as follows:
Section 21 -10: REFUND OF TAX
A refund not to exceed 11 of the annual license
fee may be made if a business is closed or sold
during the first six months of the business year.
No refund will be made after six months operation.
No privilege tax refund shall be made except
upon the written joint approval of the Director
of Finance and the City Manager.
SECTION 2. Section 21 -13.1 of the Code of Ordinances of the
City of Little Rock entitled "Schedule of License Taxes" is hereby
amended in part as follows:
Item 197 entitled "Gun repair shop and/or
Locksmith $35.00 is hereby amended to read:
(197) GUN REPAIR SHOP
$35.00
Item 295 entitled "Rides and Amusement" is amended
to read as follows:
(295) RIDES, AMUSEMENTS:
a. Non transient -per ride per year $35.00
b. Transients, per week $25.00
SECTION 3. Section 21 -13.1 of the Code of Ordinances of the
City of Little Rock entitled "'Schedule of License taxes is hereby
amended by adding:
Item 86.1: BOAT DOCKS AND STORAGE STALLS
(a) Up to ten boat storage stalls $50.00
(b) Each additional stall $ 5.00
Item 225.1: LOCKSMITH, Safe and Vault sales and repairs
(a) Minimum license fee $50.00
(b) Each additional employee $10.00
Item 212.1: INVENTORY SERVICE
$50.00
Item 282.1: PREPARED FOOD SALES, not otherwise classified
as a cafe, restaurant
or drive -in $50.00
opo- 73
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Item 350.1: WIRED OR BACKGROUND MUSIC $50.00
Item 333.1: TRAILER RENTALS, doing business as a
trailer rental operation
(a) Minimum Charge per Year $35.00
(b) Per trailer per year $ 3.00
Item 353: BUSINESSES, not covered by present classi-
fications, may be charged a rate equal to a similar business
license, or a minimum of $25.00 at the discretion of the City
Collector.
SECTION 4. All Ordinances or parts of Ordinances in conflict
herewith are hereby repealed.
SECTION 5. This Ordinance shall be in full force and effect
from and after its passage.
PASSED: December 21, 1970
ATTEST:
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