HomeMy WebLinkAbout12150110 121 150
AN ORDINANCE ESTABLISHING AND PROVIDING FOR AN
ANNUAL PRIVILEGE LICENSE TAX FOR VARIOUS BUSI-
NESSES, OCCUPATIONS AND PROFESSIONS WITHIN THE
CITY OF LITTLE ROCK; MAKING THE VIOLATION THERE-
OF A MISDEMEANOR; ESTABLISHING PENALTIES;
REPEALING ARTICLE I, CHAPTER 21, OF THE CODE OF
ORDINANCES; AND FOR OTHER PURPOSES.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF DIRECTORS
OF THE CITY OF LITTLE ROCK, ARKANSAS.
SECTION 1. The carrying on of any business, profession
or occupation of whatever kind or nature within the City of Little
Rock, Arkansas, is hereby declared to be a privilege and from and
after the effective date of this Ordinance, any person, firm or
corporation engaged in any business, profession or occupation of
whatever kind or nature within the City shall pay an annual privi-
lege tax. The privilege tax shall apply to all and shall not be
limited to thosebusinesses, professions or occupations as
classified specifically by this Ordinance.
SECTION 2. 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 where the following conditions are found to exist:
(a) Licensee shall have the option of paying his annual
tax in two (2) equal installments on January 1 and July 1, re-
spectively each year,
(b) Where the Licensee operates on a fiscal year
different to the calendar year, he may request in writing for the
privilege of paying such tax on his fiscal year in advance as
opposed to 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 monthly basis to the end of the year,
SECTION 3, The following license taxes are due and pay-
able in advance on the first day of January of each year except as
otherwise provided by this Ordinance:
0 L lICL1:. ;
(1)
libstract ind
Tile Uompanies (which furnish abstracts
for, or guarantee, warrant, or insure land titles)..
$ 225.00
(2)
Accountants
& Auditors, each licensed, except as
otherwise
herein provided ...........................
100.00
(3)
Accountants
& Auditors (Non - licensed) each firm
member or
partner .... ...............................
75.00
(4)
Adjusters of
Insurance, per person ....................
50.00
(5) ADVERTISING:
Each person, firm, or corporation advertising on the
streets with banners, floats, cartoons or any other
means, when no vehicle is used, provided not more than
three banners or persons are permitted .............. 140.00
(6) Advertising Agents, per person (Advertising Agents
soliciting or receiving business for out -of -town
newspapers, magazines or other publication) ......... 50.00
(7) Advertising Agency (Each person, firm, or corporation
engaged in contracting for advertising or conducting
an advertising bureau or agency) .................... 100.00
Each advertising agent, additional .................. 50.00
(8) Persons and /or firms soliciting radio advertising
(including T. V.) ..... ............................... 70.00
(9) Persons engaged in the business of display advertising 105.00
(10) Outdoor Advertising (Advertising on bill boards,
fences, buildings, etc. Each firm, corporation
or individual, using, leasing or supplying bill
boards for advertising purposes, posting bills
and /or painting advertisements thereon; and
posting bills and /or painting advertisements on
walls, fences, sides of houses, specially con-
structed sign boards on top of houses, buildings
and other conspicuous places, whether engaged in
any or all of the provisions specified in this
paragraph ............ ............................... 300.00
(11) Painted Bill Boards only 140.00
(12) Electric or Neon Signs only.......... ............... 125.00
(13) Sign Painting ......... ............................... 50.00
(14) Sign Hanging only ..... ............................... 50.00
(15) Distributing Circulars or Samples, per year.......... 140.00
per week......... 15.00
per day........... 5.00
2
(10)
:advertising on Lity Bus, per bus or car..........
$ 3.00
Street Vehicles - other than Buses, per Vehicle
3.00
(17)
Iiirplane i-Civertising, per day ....................
15,00
(103)
Airplane Sales, Service and Flying for Hire......
150.00
Each employee $7.50 per year ...................
7.50
(19)
Airplane Radio Repairs Only ......................
35.00
(20)
Airplane Radio Sales and Service Only R...........
35.00
(21)
Air Conditioning and Heating Dealers, Sales &
Installation .... ...............................
200.00
(22)
Air Conditioning Wholesale Distributor-Stock Tax
.5
(23)
Air Conditioning Installation only (where no other
license is paid) ..o ............................
50.00
(24)
Air Products Manufacturers and Distributors......
140.00
(25)
Ambulance Operators ..............................
25.00
(26)
Answering Service . ...............................
25.00
(27)
Antiques,. Dealers In .............................
75.00
(28)
Appliance Dealer ..... ............... ...Stock Tax
.5
( 2 9 )
Armature Winding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
70.00
(30)
Armored Car Service, Each Vehicle ................
25.00
(31)
Art Glass ........... ...............e.............
40.00
(32)
Art Shop......... ........... o ........ ..Stock Tax
.5
(33)
Artificial Limbs., ........ o ... o ............ 0.0..0
50.00
(34)
Architect, each, except as otherwise herein
provided., ...... o.o ......................... 00.
100.00
(35)
Athletic Events - See shows
(36)
Attorney, each, except as otherwise herein
provided .................................
(37) Auctioneer, Local, per year.R...� ................ 150.00
(38) Auctioneer, Transient, per day ................... 50.00
(39) Auction House, per year .......................... 280.00
3
(40) Automatic Sprinklers, Dealer or Contractor....... $ 100.00
(41) Automobile Auction Company... .W......... 300.00
(42) Automobile Car Washing (where no other license paid) 25.00
Coin Operated Manual Washing, each stall....... 10.00
Coin Operated Automatic Washing, each unit or stall 30.00
(43) Automobile Dealers, New Cars: up to 5 employees
(Salesmen, and /or Mechanics) Minimum........... 300.00
Over 5 employees, each employee.............. 10.00
Retail or Wholesale Auto Parts & Accessories
Stock Tax .5
Includes Repairing, Storage, Second Hand Cars,
Painting (one who sells more than four new cars
within one year)
(44) Automobile Dealers (Trucks Exclusively) up to 5 employees
(Salesmen and /or Mechanics), Minimum........... 200.00
Over 5 employees, each employee ........ a....o.. 10000
(One who sells four or more new or used trucks
within one year) Including painting and repairing
same.
(45)
Automobile Dealers, Used Cars and Trucks; up to 5
employees . ..... ......................•e......
200.00
Ovpr 5 employees, each employee ................
10.00
Including painting and repairing of cars offered
for sale (One who sells more than four used cars
or trucks within one year)
(46)
Automobile Repair Shop - 1 to 3 mechanics......,...
37.50
Each additional mechanic employed,. ..............
750
(47)
Auto Repair - Service Stations
With one (1) mechanic employed... ...............
20.00
Each additional mechanic employed., .............
7.50
(48)
Automobile Top Shop and Upholstery - 1 to 3 mechanics
37.50
Each additional mechanic employed ...............
7.50
(49)
Automobile Parts Dealers, Second Hand; where principal
business ................... .....................
120.00
(50)
Automobile Storage - in buildings.....,,..,........
70.00
(51)
Automobile Tires - Retreading, Exclusive or where
operated in connection with other business.....
75.00
Each additional employee........
7.50
4
J
(52)
Automobile Bodies or Trailers, Manufacturers, Dealers
and Agents, Exclusive .................
90.00
(53)
Automobile Body,. Fender and Paint Works - 1 to 3
me chanic s . . . . . . . . . . . O . . . • . . • • . • . • • . . • . • . . • . . Y
3 7 50
. O O . . .
Each additional mechanic employed...,..............
.
7.50
(54)
Automobile Dealers - Transient, per year or any
part thereof ........ .......0................0......
300.00
(55)
Automobile Finance Agency or Department ..............
245.00
(56)
Automobile Leasing, each car per year ...............
20.00
(57)
Automobile Parking Decks, each car space per year ...
2.00
(58)
Automobile Parking Lots - Open Air, each car space
per year ........... ..0........0...0..0............
2.00
(59)
Automobile Parking Lots - Temporary - Used for special
occasions, such as circuses, carnivals, etc.,
Capacity of from 1 to 15 cars, per day.........•...
Exempt
Capacity of from 15 to 25 cars, per day............
3.00
Capacity of from 25 to 50 cars, per day............
4.50
Capacity of 50 cars and over, per day., ... *000*0000
7.50
(60)
Automobile Service Stations, each dispenser or filler
(Includes the operation of Battery Charger, Cold
Drink Box, Wash Rack, and a stock of accessories up
to $ 500. 00) .... . .... .Y.......Y ...................•.
18.00
(61)'
Awnings .......... ..........................Stock Tax.
.5
(62)
Bags, Dealers, Wholesale ...................Stock Tax.
.5
(63)
Bakeries, wholesale or retail:
Upto 5 routes ...... ...............................
140.00
From 6 to 15 routes ..............................
More than 15 routes .. ........................•.Y....
525.00
(64)
Bakeries, Retail, where no truck routes ..............
60.00
(65)
Bakeries, Retail Branch, where no truck routes and
no baking is done ... ..... ............o .............
30.00
(66)
Bakeries, Pie Shops and /or Do -Nut Shops, (Exclusive)
Upto 2 routeso..ti.o ...•�..............o.,.........
50.00
From 3 to 10 routes ...... ....•.....�.......Y......0
100.00
More than 10 routes ... o......o.....�....•,•..,.•,..
200.00
Retail Branch, where no baking is done and no Truck
routes operated ................. 00 *0 *000000*0 *000
30.00
Retail only, where no truck routes operated........
60.00
5
(67) Balloons, Toy Novelties, etc. Transient, per day
(See Peddlers) .... 3.00
(68) Bankrupt Stocks and Fire Damage Stocks... 0000000.00000 450.00
(69) Barber School and College, each chair... .............. 10.00
(70) Barber Shop and Beauty Parlor Supply House ... Stock Tax .5
(71) Barbers. each chair in operation., .................... 10000
(72) Barrels, Manufacturer, Wholesale or Dealer........... 140.00
(73) Barrels, Retail peddler ........... 35.00
(74) Baskets, manuf actured .. ........................o...... 14000
(75) Batteries, Exclusive .............. .....o.Stock Tax... �5
(76) Beauty Operators, each. ..........w .................... 10.00
(77) Beauty Culture or Hairdressing School ................
Per operator or student .....O. .......... 10.00
(78)
Bicycle Rental........
18.00
(79)
Bicycle Agency.... .....o......4 .............Stock Tax
.5
(80)
Bicycle Repairs... ... o .......
27.00
(81)
Billiard and Pool Halls, each table.. .................
36.00
(82)
Billiard and Pool Table Manufacturer and /or Dealer....
50.00
(83)
Billiard or Pool Miniature Tables, each table.....,...
7.00
(84)
Biscuit, Cracker, Cookies and Cakes, Manufacturer or
Agency, per truck making deliveries in the City.....
60.00
(85)
Blind and Shade Manufacturer, Metal or Wood
Construction.... a ..... ....................,.....o....
105.00
(86) Blue Prints., ........... ............................... 100.00
(87) Boiler Repair Shops....... ..... ............... 50,00
(88) Bond and Stock Brokers, Each Firm Member and /or
Salesman ............................- - 100.00
(89)
Book
Canvasser ......... .... ......................
35.00
(90)
Book
Canvassers - Transient, per day ..................
7,,00
0
(91) Bookkeepers ;;elf- employed, Each owner, partner
or firm incaber ....... , , _ , • ............. <, . ... $ 25.00
(92) Bool;s and /or Stationery, Wholesale or Retail..
Stock T ax......... ......,......... ......... .5
(93) Bondsmen....- ..................... ................ 200.00
(94) Bootblacks, each chair ........ 5.00
(95) Bottled Water Dealer... ............................ 25.00
(96) Bottlers of Soft Drinks:
(104) Business Schools, Private .......................... 150.00
(105) Butane Gas Distributors, Wholesale and /or Retail... 500.00
(106) Building and Equipment Cleaners, House Cleaners,
up to three employees .................-........ 25.00
Over 3 employees, each employee .................. 5.00
(107) Cabinet Makers and Carpenter Shops................. 50.00
(108) Cafeterias, Restaurants, Cafes, Lunch Stands, Lunch
Counters, or any place where food is prepared and
served to the public, MINIMUM....... 2500
Each chair or seat, additional ..............:.... .35
(109) Candy Factory m Manufacturer and /or Wholesale.....
Stock Tax ............ .Q.......o.o...o..c...0.... a .5
(110) Candy, Retail Shop .. ............................... 35.00
(111) Canning Factories........... co.....o.�e....o....... 140.00
Canteen, Mobile (See Truck Mdse.)
(112) Carpet, Rug, Mattress Cleaning, whether connected with
laundry or not. ...... 75.00
(113) Carnivals or Exhibitions m First day ............... 50.00
Each succeeding day..... 35.00
(114) Car Racing ( Miniature ) ....... ...................... 25.00
(115) Cement and Building Materials m Pipe, Lime and brick,
etc .......... ..........................Stock Tax .5
VA
3 Employees, MINIMUM ..... ................. e......
75.00
4 to 6 Employees ... ...............+.......e.......
7 to 10 Employees. ...........o....e.eee..e..u....
150.00
225.00
Over 10 Employees, for each additional, employee..
4.00
(97)
Bowling Alleys, First four alleys, each alley......
35.00
Each additional alley .............
21.00
(98)
Brick and Tile Dealers and /or Manufacturers........
150.00
Each salesman, additional ....... ..................
10.00
(99)
Brokers, Not otherwise classified........ ... 000.00.
50.00
(100)
Brooms, Bats, Brushes or Mops Manufacturer.........
140.00
(101)
Business Machines, Including Adding Machines, Cash
Registers, Typewriters, Calculating Machines
(Portable Machines & 9 digit adding machines
included in stock tax) ......... .................
210.00
Each Salesman, additional .............em........e
10.00
(102)
Business Machines, Second Hand ....................
50.00
(103)
Business Machine Rental - Machines for rent or lease
35.00
(104) Business Schools, Private .......................... 150.00
(105) Butane Gas Distributors, Wholesale and /or Retail... 500.00
(106) Building and Equipment Cleaners, House Cleaners,
up to three employees .................-........ 25.00
Over 3 employees, each employee .................. 5.00
(107) Cabinet Makers and Carpenter Shops................. 50.00
(108) Cafeterias, Restaurants, Cafes, Lunch Stands, Lunch
Counters, or any place where food is prepared and
served to the public, MINIMUM....... 2500
Each chair or seat, additional ..............:.... .35
(109) Candy Factory m Manufacturer and /or Wholesale.....
Stock Tax ............ .Q.......o.o...o..c...0.... a .5
(110) Candy, Retail Shop .. ............................... 35.00
(111) Canning Factories........... co.....o.�e....o....... 140.00
Canteen, Mobile (See Truck Mdse.)
(112) Carpet, Rug, Mattress Cleaning, whether connected with
laundry or not. ...... 75.00
(113) Carnivals or Exhibitions m First day ............... 50.00
Each succeeding day..... 35.00
(114) Car Racing ( Miniature ) ....... ...................... 25.00
(115) Cement and Building Materials m Pipe, Lime and brick,
etc .......... ..........................Stock Tax .5
VA
(116) Cement, Ready -Mix,, Sewer Pipe, Lime, Chert; Crushed
Rock, Asphalt delivered to the job: $24.50 per
truck, with MINIMUM.E ...•......<<...e.......... $ 280.00
(117) Charitable Institutions.,...,.,,............ ........ Exempt
(118) Chemical Manufacturers ...........................: 140.00
(119) Chemical Agents or Salesmen, 35.00
(120) Chiropractor, Each.. ... ........................... 100.00
(121) Cider Manufacturer... ................... Stock Tax.. .5
(122)
Cigar Manufacturer and /or Wholesaler...,Stock Tax..
.5
(123)
Circus - Including Street Parade; For each freight,
stock and passenger car or truck used in transport-
ing performers, animals and equipment, per day...
5.00
(124)
Claim Agents........ . ........................
35.00
(125)
Clubs, Private .. ............................... ...
100.00
Plus each member - Based on highest number during
Club's last fiscal year ...........................
1 00
(126)
Coal, Wholesale ..... .............................00
105.00
(127)
Coal, Retail ...................
70.00
(128)
Coal Dealer - Itinerant, per year or any part thereof
70.00
(129)
Cobbler - Where no machinery is used,:.,..............
5.00
(130)
Cold Storage Plant .. ...............................
140.00
(131)
Collecting Agency........... ........................
70.00
(132)
Commercial Artist (A Commercial Artist shall be and is
hereby defined as any person who paints portraits
or scenery, sketches, or draws cartoons or the like
for profit)....... ...............................
35.00
(133)
Commercial Photographer ..................... —.....
75 00
(134)
Commercial or Mercantile Rating............
210.00
(135)
Contractors - General Building:
Any person, firm, or corporation who engages in
the business of supervising construction, alter-
ation, 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 - Any contractor obtaining a building
permit not exceeding $20,000.00
Employing up to 5 mechanics.......
50.00
Each additional mechanic or employee.
10.00
Class 2 - Any contractor obtaining a building
permit not exceeding $100,000.00
Employing up to 5 mechanics..........
200.00
Each additional mechanic or employee.
10.00
Class 3 - Any contractor obtaining a building
permit in excess of $100,00000
Employing up to 5 mechanics.,.........
400.00
Each additional mechanic or employee.
10:00
0
(140) Contractors - Road ... ............................... 400.00
(141) Confectionery Store - A confectionery store shall be
and is hereby defined as a place exclusively devoted
to the purpose of selling candies, bon bons, sweet
meats, gum, cakes, ice cream, and /or soft drinks,
and this classification shall not include the
manufacture or the making thereof ................. 10,00
(142) Cooperage Manufacturers, Dealers, Brokers........... 140.00
(143) Cotton Compress ...... ............................... 420.00
(144) Cotton Brokers, each . ............................... 35.00
(145) Cotton Gin......... ............................... 154.00
(146) Cotton Seed Oil Mill. .......... 54000
(147) Coupons, card, check orders and /or other trade
stimulators... ......... o...o ............. o ...... o. 140.00
(148) Coffee, Tea, Spices, Cheese Products, sold from
vehicle with or without premiums, per truck or
vehicle ............ ............................... 50.00
(149) Credit Exchange Agency or Bureau... W ................ 280.00
(150) Dance Halls, per night .............................. 7.00
per year ....................... ....... 140.00
(151) Dancing School ....... .......................o...�..
(152) Data Processing Equipment, sales and /or rental of...
(153) Data Processing Service - Any person, firm, or
corporation charging a fee for processing service.
(154) Delivery Companies, each licensed truck or vehicle..
(155) Dental Laboratories, Wholesale or Retail - 1 to 3
employees .......... ...............................
Over 3 employees, each ............................
28.00
250.00
150.00
20.00
100.00
10.00
(156) Dentists, each, except as otherwise herein provided. 100.00
E
Number of mechanics shall be based on the average
number employed; not the minimum number employed
during the year. No permit shall be issued until
license is laid to City Collector.
(136)
Sub - Contractors: including but not limited to those
listed below: A sub - contractor 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 Sidewalk, Plumbing and
Electric)
Accoustical Painting Steel Work
Carpenter Plastering Tile Work
Excavation Roofing Floor Work
Masonry Sheet Rock Finishing
Minimum............ $
25.00
Ea. employee or mechanic
5.00
(137)
Cosmetics - Manufacture and /or Wholesale............
70.00
(138)
Cosmetics - Retail selling from door to door in
residential sections only, each salesman..........
21.00
(139)
Contractors - House Wreckers and Movers............
150.00
(140) Contractors - Road ... ............................... 400.00
(141) Confectionery Store - A confectionery store shall be
and is hereby defined as a place exclusively devoted
to the purpose of selling candies, bon bons, sweet
meats, gum, cakes, ice cream, and /or soft drinks,
and this classification shall not include the
manufacture or the making thereof ................. 10,00
(142) Cooperage Manufacturers, Dealers, Brokers........... 140.00
(143) Cotton Compress ...... ............................... 420.00
(144) Cotton Brokers, each . ............................... 35.00
(145) Cotton Gin......... ............................... 154.00
(146) Cotton Seed Oil Mill. .......... 54000
(147) Coupons, card, check orders and /or other trade
stimulators... ......... o...o ............. o ...... o. 140.00
(148) Coffee, Tea, Spices, Cheese Products, sold from
vehicle with or without premiums, per truck or
vehicle ............ ............................... 50.00
(149) Credit Exchange Agency or Bureau... W ................ 280.00
(150) Dance Halls, per night .............................. 7.00
per year ....................... ....... 140.00
(151) Dancing School ....... .......................o...�..
(152) Data Processing Equipment, sales and /or rental of...
(153) Data Processing Service - Any person, firm, or
corporation charging a fee for processing service.
(154) Delivery Companies, each licensed truck or vehicle..
(155) Dental Laboratories, Wholesale or Retail - 1 to 3
employees .......... ...............................
Over 3 employees, each ............................
28.00
250.00
150.00
20.00
100.00
10.00
(156) Dentists, each, except as otherwise herein provided. 100.00
E
(1 notective ALancy, each investigator... .... ........... $ 35.00
(15-; jig per Service - $13j.63 per year, or $17.50 per truck
(168) Electric Refrigeration Repairs - Same as Electric Contractor
(169) Elevators - Each person, firm or corporation selling
or installing hydraulic, steam, electric, or hand -
power elevators, or repairing same, as principal
or agent - Employing up to 3 mechanics............ 200.00
4 mechanics or over ..................... 400.00
(170)
per year, �,hicaever is the greater
45.00
(150)
Dictaphone Agencies.. ........ ........................
35.00
(15G)
Directories, Printing and Distribution ................
210,00
(lei.)
Criss Cross Directory Publisher .......................
50.00
(162)
Domino Tables, each.... ... ........ .......
12.00
(163)
Draftsmen and /or Designers, Self- employed, each owner,
5.00
(174)
partner, or firm member .............................
25.00
(164)
Dressmaker - Where one or more helpers are employed...
10.00
(165)
Drive -In - Food and Drink Service, MINIMUM............
WOO
Plus each seat..._ ....a .......... ........
.35
(177)
Plus each automobile
1.00
(166)
Dry Cleaning and Pressing Establishments restricting
5.00
their services to dry cleaning or pressing, per press
18.00
(167)
Electric Contractor, employing up to 2 employees......
50.00
employing from 3 to 5 employees..
75.00
over 5 employees, each additional
employee
10.00
(168) Electric Refrigeration Repairs - Same as Electric Contractor
(169) Elevators - Each person, firm or corporation selling
or installing hydraulic, steam, electric, or hand -
power elevators, or repairing same, as principal
or agent - Employing up to 3 mechanics............ 200.00
4 mechanics or over ..................... 400.00
(170)
Employment Agency..... . ........................
45.00
Each additional employee...... .....................
5.00
(171)
Engineers, each, except as otherwise herein provided.
100.00
(172)
Engravers, Lithographers...,...... ....... ..........
120.00
(173)
Exterminators, Pest - Control ,........... .........
75.00
Each employee ...... — . ........,. ..............o.
5.00
(174)
Fire Extinguishers - See Mfg, Agent
(175)
Fire :Works, Wholesale only. ................Stock Tax
.5
(176)
Floor Finishing, Polishing, Sanding, Bleaching, Sealing
and Refinishing - See Sub - Contractor
(177)
Florists ..............or .......................
100.00
Plus each .....
5.00
(178) Foundry, Machine Shop; Boiler Works, Pipe Shop or
Radiator Plant - each person, firm, or corporation
conducting either foundry, pipe shop, radiator plant,
machine shop or boiler works, not connected with
railroad - Employing 5 mechanics or less............ 70.00
Each employee over 5 employees.......... 5.00
(179) Frozen Food Lockers, each locker., ................... .10
(180) Funeral Directors and /or Undertakers...— ............ 150.00
Plus each Funeral Car and /or Hearse ................ 25.00
10
(181) Fur Storage - Exclusive or Vnere operated in connection
with other business ... ............................... $ 140.00
(182) Furniture Je-,i.ers - ..ea ....................Stock Tax... .5
(1.3":) ?urniture Dealers - Second Hand ........................ 70.00
(lu4) Furniture repairing and Upholstering, whether principal
business or not: 1 to 3 mechanics ..................v 35.00
Each additional employee over 3.... 5.00
(185) Gasoline and Oil Dealers - Wholesale ................... 420.00
(186) Geologists, each ........ ............................... 100.00
(187) Gift Shop - Dealer in Gifts, Novelties and Souvenirs
Stock Tax.. .5
(188) Gold and other Precious Metals, buying and /or selling.. 35.00
(189) Golf Course - Miniature . ............................... 90.00
(190) Golf Course - Public - 9 Hole .......................... 125.00
18 Hole .......................... 200.00
(191) Golf Driving Range, Exclusive .......................... 35.00
(192) Golf Professional, Each Instructor ..................... 50.00
(193) Groceries, Retail (Including confections, cold drinks,
cigarettes and tobaccos) based on Stock Tax.......... .5
MINIMUM............... .......................0....... 20.00
(194)
Groceries, Wholesale ........................Stock Tax..
.5
(195)
Gun Dealers ............. ...............................
20.00
(196)
Gun Manufacturers ....... ...............................
20.00
(197)
Gun Repair Shop and /or Locksmith .......................
35.00
(198)
Harness, Saddle and Leather Repair Shop, ... o..o.00 .....
35.00
(199)
Hat Cleaning Shop, whether in connection with other
business or not ...... ...............................
50.00
(200)
Hatchery.................... .... oo..000.o.o0.000..00.0.
45.00
(201)
Haulers: (See also Delivery Companies) Garbage and /or
Trash - k Ton up to 1 ton truck, each, ... o..o.o..o ...
12.50
Over 1 ton and up to 2k ton truck, each......
17.50
Over 2k ton truck, each ......................
25.00
(202)
Hearing Aid Agency ...... ...............................
35.00
(203)
Hotels, containing 1 to 40 rooms, per room..... ... o...o
1.00
40 to 100 rooms, per room... ...... 000.o.o ... o.o.o....
1.50
containing over 100 rooms, per room., .... o.0000*00000
2.00
(204)
House Builders - One who builds to sell three or more
houses in one calendar year ..........................
70.00
(205)
Household Supplies - Dealer in household supplies where
agents are employed in house -to -house canvassing or
s e 11 ing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10 5 . 00
(206)
Ice Manufacturer ........ ...............................
150.00
(207)
Ice Dealer, Retail, when operated in connection with
other business ........ ...............................
6.00
11
f1D0-t' -r-
a
(2o : ) jcr;oener, _ etsil, operating from an established place of /r�
LJt. s�...�Losc .. . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . ....... . . 1. $ 18..JV
.ice Denier, _ etail, sold exclusively from trucks or wagons,
cock truce: or : Wagon .... ............................... 18.00
(.: ) Ice Cream Store - aetail, where principal business...... 30.00
(211) Installation of Attic Fans, Floor Furnaces and Stoves,
where principal business .............................. 35.00
(212) Interior Decorator, each . ............................... 100.00
(213) Janitor Supplies - Wholesale or Retail .................. 50.00
Plus each employee ..... ................ 10.00
(214) Jewelry Repair ........... ............................... 30.00
(215) Jewelry Manufacturer or Engraver, where no other license
is issued .............. ............................... 35.Q0
(216) Junk, Waste Material, hides, furs, wool, paper, rags, scrap
iron, brass, rubber, copper, and the like.,.......... 280.00
(217) Kindergarten, Nursery Boarding Home (Health Insp. Fee).. 3.00
(218) Landscaping .............. ............................... 35.00
(219) Laundries - $120.00 per year, or $20.00 per truck per year 120.00
whichever amount is greater ........................... 20.00
(220) Linen and Towel Supply Companies - $120.00 per year, or 120.00
$12.50 per truck, whichever amount is greater......... 12.50
(221) Sub - Stations of Laundries and Dry Cleaning Establishments,
where no machinery is operated ........................ 18.00
(Any individual, firm, company or corporation holding
themselves forth to serve the public with laundry or dry
cleaning services, and who handle in excess of 10 bundles
of laundry or 10 garments for dry cleaning per week, shall
be classed as commercial laundries or dry cleaners and
shall be governed by the foregoing schedule of taxes.)
(222) Livestock Market Sales ... ............................... 100.00
(223)
Loans
- Pawnbrokers ...... ...............................
400.00
(224)
Loans -
Personal ......... ...............................
140.00
(225)
Loans -
Real Estate... ..... .... *-
140.00
(226)
Lumber
Agents ............ ...............................
50.00
(227) Lumber Yards..... ... .......................Stock Tax... .5
(228) Lumber Manufacturers, Manufacturers of Sash, Door, Windows,
Screens, Cabinets, Frames and the like ............... 140.00
(229) Lumber Dealers, Second Hand ............................. 70.00
(230) Machinery Dealer, New ........................Stock Tax.. .5
(231) Machinery Dealer, Second Hand, including scrap iron only 140.00
(232) Machinery and Equipment Rental .......................... 50.00
(233) Manufacturers Agents, each .............................. 35.00
12
(234) Manufacturers - All types of rl,;nu.- fr,ct:.?re not otherwise
licensed, employing: ,ess t'ian > "roduction Employees 35.00
More then 5 ,.nd les, t,., n l .... 70.00
t1v,41 '. and less 4U "v-n 1_5 'roc'uction ' .;p1oyees... 105.00
cre t*A,.n 11 L>nd los s t' - r. ;- roduction mployees ... 150 , 00
.,Lc i c uditional 2roduction over 2 _:........ , . .50
- • • • • • • . . • • . • • . .
t.nd Granite 1:dEnts. • • • • • • • • • 1G5.60
(. %:5) T,:�ssL_res cz aths, each :asseur or 1•asseuse ............. 50.00
(237) Mattress 1anufacturers and /or Renovators, without stock -
See Manufacturer Schedule
(238) Meats, Packing House Companies .......................•. 420.00
(239) Meats, Retail - Where principal stock .................. 50.00
(240) Meats, Retail - Carried in connection with stock of
groceries, where no meat cutter is employed.......... 15.00
(241) Meats, Retail, Carried in connection with stock of
groceries, where meat cutters are employed, each butcher 28.00
(242) Meats, Wholesale Dealers in green meats and /or butchering
cattle, hogs, or other animals and offering same for
sale ........................... .....•..••••...•...•.• 140.00
(243)
Medical Doctor, each, except as otherwise herein provided
100.00
(244)
Metal, Sheet Metal and Tin Work ........................
70.00
(245)
Minnows - Dealer Retail or Wholesale........... ... *0 ...
25.00
(246)
Motels and Motor Lodges, Per room or unit ..............
2.50
(247)
Motorcycle and /or Servicycle Dealers ...................
50.00
(248)
Motorcycle and /or Servicycle Repairs ...................
37.50
(249)
Motion Picture Supply and /or Film Exchange .............
70.00
(250)
Multilithing and Mimeographing .........................
35,00
(251)
Music and Amusement Machines - Each automatic coin
operated amusement device, and each automatic music
machine, not including counter boxes, per year.......
5.00
(252)
Music Supplies, Sheet Music, Records, Musical Instruments
Stock Tax.....
.5
(253)
News Dealers - Wholesale ...............................
200.00
(254)
Newspaper Publishers - Daily Publication ...............
1,400,00
Weekly Publication ..............
70.00
Monthly Publication .............
70.00
(255)
Newsstands, Retail ...... o .............................•
35.00
(256)
Nursing Homes - Per occupant ...........................
1.00
(257)
Nursery - Shrubbery .......................... 0e * *.e....
100.00
Plus each employee .... ...............................
5.07
(258)
Oil Peddlers, per truck . ...............................
50.00
(259)
Optical Manufacturer .... .< .............................
105.00
(260)
Optical Supplies ................ ..........Stock Tax...
.5
13
(261)
Optician........... . ............................... :.
5-,.,-
(262)
Optometrists ......... ...............................
1:...
)eors, !:,,ent; for ;)e,;.lers in .............
X5.'1
:.'Louse Companies ............................
42 " . G;)
( ° 5
Paper Co:rpanies - 'Wholesale. ,............Otock Tax..
.5
(26u)
Peanut and Popcorn Machine, each..................
10.00
(267)
Peddlers - Balloons, Toys, Novelties, per day......
3.00
(268)
Peddlers on Foot - Confections and kindred lines, per month
5.00
(269)
Peddlers - Dry Goods and Merchandise, per month....
25.00
(270)
Peddlers of Ice Cream, Popcycles and /or frozen
confections, per month ...........................
3.00
(271)
Peddling Household Commodities, per week...........
5.00
(272)
Pet Care and Grooming, where no other license is paid
21.00
(273)
Pet Shops and Sales . ...............................
50.00
(274)
Photographers ($500.00 Bond required) ..............
75.00
(275)
Photo Developers .... ...............................
25.00
Plus each employee ...............................
10.00
(276)
Plumbing Contractor, employing up to 2 employees...
50.00
employing from 3 to 5 employees
75.00
Over 5 employees, each........
10.00
(277)
Stock of plumbing equipment and supplies, additional,
Stock Tax
.5
(278)
Portraits, Painted, where no other license is paid..
60.00
(279)
Potato Chips, Cracklings and kindred lines - Manufacturer,
Dealer and /or Wholesaler ..........................
50.00
(280)
Printing, Linotype, Bookbinding, or Ruling, each person,
firm, or corporation operating a job printing office or
Linotype machine, with or without printing press,
employing 3 employees or less......
50.00
Each additional employee over 3....
8.00
(281)
Premium Stamp Redemption Store....... ..............
50.00
(282)
Premium Stamp Distribution ..........................
420.00
(283)
Produce, Retail, each car or truck ..................
18.00
(284)
Produce, Wholesale ... ...............................
70.00
(285)
Professions, all licensed, not otherwise classified.
100.00
(286)
Psychologists ........ ...............................
100.00
(287)
Public Relations, each firm member or owner.........
50.00
Each additional employee engaged in Public Relations
work ..............
20.00
14
( 238 ) :. wio - .-•o,,.dcasting 5 at ions ..............................$ 300.00
t -: -)praisers, each ............................. 50.00
(29:;') Iecord_ng Service ......... ............................... 35.00
(291) ;repair Shops - E-ach repair shop not otherwise licensed... 35.00
(292) Real Estate ' 7rental Agencies, each firm member.......... 50.00
Each additional salesman ............................... 20.00
(293) Rental Agency or Establishment..,.,,,,,,,,, ....... 000000. 100.00
Those persons engaged in the rental of household or
other wares, furnishings, furniture, equipment, tools,
machinery, trailers or other similar items of equipment
(294) Restaurant, MINIMUM ........... .............�,............ 25.00
Each chair or seat, additional ....................0.... .35
(295) Rides - Amusement, each major ride, per week.............. 50.00
each kiddie ride, per week............ 25.00
(296)
Rides, Coin operated, each ...............................
5.00
(297)
Rubber Stamps or Stencil Dealers .........................
50.00
(293)
Salvage Stores ............. ...W..........................
420.00
(299)
Sand and Gravel Dealer .... ...............................
210.00
(300)
Sandwiches, :Manufacture and /or Wholesale ................
50.00
(301)
Sausage and /or Chili Manufacturer, Dealer or Salesman....
70.00
(3012)
Saw P; ills ................. ...............................
140.00
(303)
Scales, coin operated, each ..............................
.50
(304)
Schools, Private (Excluding Non-profit).,,,... .... 000 ....
150.00
(30,5)
Second Hand 'Wearing Apparel and /or merchandise...........
25.00
(306)
Sewer Cleaners... ........ o.o.00.o..00 .......... o..o.o.O..
35.00
(307)
Sewing Machine Sales & Repairs ...........................
75.00
(308)
Sewing Machine Repairs only ...........................�..
35.00
(309)
Shoe Repair - Employing 3 mechanics or less ..............
30.00
Each additional employee over 3............
5.00
(310) Shooting Gallery, per month .............................. 10.00
(311) Sightseeing Coaches, each . ............................... 140.00
(312) Skating Rinks, per month .. ............................... 12.00
(313) Slide - Amusement, unenclosed amusement slides for which
admission is charged, which provide positions for
simultaneous use by 9 or more persons .................. 400.00
(314) Soda Fountain ............. ............................... 20.00
(315) Stables - Riding .......... G .............................. 50.00
(316) Stage Shows or Plays, Annual rate per 1.00
15
(31� ; ' or ;..L- _Ys rhere meals -:re served, Annual rate
$ 1.35
:101 7C o_~ ':,aJ1)itions (including but not limited to athletic
events, etc.) lst day . ............................... 50.00
;^c d: y t lcr eI :`ter ..... .......... ................ • 25.00
(319) Stone C": 1�onu^ gents ....... ........ ...I.....0.....0.0.... 140.00
( "213) Surplus ;sed L.'aterials - Machinery, Tools, Army Supplies,
rm�r "1',ui,)mcnt, iardware, Plumbing Fixtures, whether
princip«1 business or not ............................ 140.00
(321) Surveyors, Self- employed, each owner, firm member, or
partner ........ o ...... ............................... 35.00
(322) Syrup Manufacturer, Agent or Dealer., .................. 70.00
(323) Tailor, Exclusive - Whether stock of materials is
carried, measurements taken, and clothing made...... 50.00
(324) Tailor, where charge is made for clothing repairs of
alterations ........... ............................... 25.00
(325)
Tamales,
each wagon
or cart ............................
5.00
(326)
Taxicab
or Limousine
Service, each vehicle .............
75.00
(327) Telegraph Companies ..... ............................... 700.00
(328) Telephone Answering Service ... ...................... 25.00
(329) Television and Radio Sets, Dealer in ........... Stock Tax .5
Television and Radio Repair, additional.............. 50.00
Each additional employee.... ......................... 5.00
(330) Television Stations..... ...9.....o ..................... 500.00
Television - Rental of Televisions, per year........... 25.00
(331) Theaters: Admission price times number of seats.
Drive -In Theaters - 2 of admission price charged per
speaker
(332) Theatrical Agent - One who books or promotes plays or shows 35.00
(333) Trailer Camps - ......... ..............................• 50.00
Each additional trailer 5.00
(334) Transfer Storage Business .............................. _ 210.00
(335) Travel Bureaus.. 50.00
(336) Tree Service or Pruning . ...............................
Plus $10.00 for each employee ........................
(337) Truck, Auto or other vehicle peddling - Food products,
Confections, Tobacco and /or other merchandise, each
vehicle ............... ...............................
(338) Typewriter Repair ....... .................. ............
(339) U- Drive -Em cars and trucks, similar to Hertz System or
Leasing cars, each car or truck unit .................
(340) Uniform Rentals ......... ...............................
("341) Vacuum Cleaners - Dealer, Agent, Salesman, where no
other license is paid . ...............................
16
50.00
10.00
50.00
35.00
20.00
25.00
35.00
(342) Vending Machine Operator, merchandise dispensing machines $ 20.00
(343) Veterinarian, each ....... ............................... 100.00
(344) Warehouse Keepers
- Public Warehouse, Dry Storage, Dry
Storage space rented,
and storage of all kinds,
20,000 sq. ft. or less . ...............................
70.00
Over 20,000 and
Over 40,000 and
up to
up to
40,000 sq. ft ...................
60,000 sq. ft ...................
140.00
210.00
Over 60,000 and
up to
80,000 sq. ft ...................
280.00
Over 80,000 and
up to
100,000 sq. ft..................
350.00
Over 100,000 sq.
ft.
- for each additional 1,000 sq. ft.
3.00
(345) Watch Makers & Repairing . ............................... 30.00
(346) Watch Repairing in connection with other business....... 30.00
(347) Watermelons - Sliced - where served on premises and no
other license is paid .. ............................... 25.00
(348) Waterproofing, Weatherproofing, & Insulation............ 50.00
Plus $5.00 for each employee .......................... 5.00
(349) Washaterias - up to 10 machines ......................... 35.00
Each additional machine ............................... 1.25
(350) Welding Shop ............. ............................... 50.00
Plus $5.00 for each employee .......................... 5.00
(351) Stock or Inventory Operations
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 1st 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
five - tenths (.5) of one per cent (17o) of the gross value
of the average stock inventory for the preceding year.
Average stock or inventory shall also include all goods,
wares and merchandise, etc. on consignment located within
the city. The minimum privilege tax for any such business
shall be Twenty -five ($25.00) Dollars. 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 sworn statement setting forth the amount of such average
stock inventory upon a form to be furnished by the City
Collector. In the initial year of operation the beginning
inventory amount shall be used.
(352) Those professions identified and classified herein as architects,
engineers, certified public accountants, lawyers, dentists and
medical doctors (including the specialty classification within
said general classification) shall pay an annual tax of $50.00
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.
17
SECTION 4. 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.
SECTION 5. 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 and
the nature of the business, occupation or profession involved. Mistakes
in computation or misinformation given verbially 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
Ordinance.
Each license when issued shall be posted in a conspicious place
where such business, occupation or profession is carried on. Said
license shall not be transferrable and such shall be reflected by
said license.
SECTION 6. 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.
Each such Lessee shall be liable for the privilege tax herein
provided for the business, occupation or profession of such
Lessee.
SECTION 7. No privilege tax refund shall be made except
upon the written joint approval of the Director of Finance and the
City Manager.
SECTION B. 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
HRI
the inventory reported to the State and Federal Governments for
income tax purposes of any person, firm or corporation subject to
the license tax as provided in this Ordinance. The refusal by any
person, firm or corporation 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 and upon conviction, shall be
fined an amount of not more than Twenty Five and N01100 Dollars
($25.00).
SECTION 9. It shall be unlawful for any person, firm or
corporation to willfully make a false report to the City of Little
Rock relative to any provision or requirement of this Ordinance 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 misdemeanor and upon conviction, shall
be fined an amount of not more than Twenty Five and N01100 Dollars
($25.00).
SECTION 10. The following persons, firms or corporations,
shall be exempt from the provisions of this Ordinance:
(a) Professional persons employed full time on a salary
or commission basis by one employer not offering professional
service to the public.
(b) Charitable or eleemosynary non - profit businesses and
organizations and where no profit accrues to the benefit of any
officer or employee.
SECTION 11. If any provision of this Ordinance or its
application to any person or circumstance is held invalid, such
invalidity shall not affect any other provision or application
of this Ordinance which can be given effect without the invalid
provision or application and to this end the provisions of this
Ordinance are declared to be severable.
SECTION 12. Where the amount of privilege tax due hereunder
is based on the number of employees the responsible
19
J
r
-20-
person, firm or corporation shall report to the City the total
number of regular employees employed during the previous fiscal
year of such person, firm or corporation which total shall be
the same as that reported to the Federal Government for Social
Security and Income Tax purposes.
SECTION 13. Employee, as the word is used in this
Ordinance is defined as any person regularly engaged in pro-
ductive work or rendering any service within the business,
profession or occupation, except:
(a) Clerical and bookkeeping employees.
(b) Part time employees who work less than four (4)
hours per day.
(c) Temporary employees who work less than six (6)
months per year.
SECTION 14. Any person, firm or corporation carrying
on any business, profession or occupation within the City of
Little Rock and failing to pay the privilege tax provided for by
this Ordinance shall be deemed guilty of a misdemeanor and upon
conviction, be fined an amount of not more than double the amount
of the tax due together with the costs necessary for the collect-
ion of same.
SECTION 15. 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.
SECTION 16. Article I of Chapter 21 of the Code of
Ordinances of the City of Little Rock is hereby repealed in its
entirety simultaneously with the effective date of this Ordin-
ance which shall be January 1, 1969.
PASSED: October 21, 1968
ATTEST: �C few APPROVED:
City Clerk Mayor ,