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ORDINANCE NO. 11,067
AN ORDINANCE AMENDING ORDINANCE N0, 7444, SAME BEING
THE PRIVILEGE TAX ORDINANCE FOR THE CITY OF LITTLE ROCK,
ARKANSAS; DECLARING AN EMERGENCY; AND FOR OTHER PURPOSES.
00 BE IT ORDAINED BY THE BOARD OF DIRECTORS OF THE CITY OF LITTLE ROCK,
ARKANSAS:
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SECTION 1. That portion of Section 1, A. of Ordinance No.
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0 74441 same being the Privilege Tax Ordinance of the City of Little
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A Rock, Arkansas, which reads in form and substance as follows:
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"Amusement Rides or similar devices, exclusively
operated as such and separately licensed, each ride,
per month . . . . . . . . . . . . . . . . . . . . . . $5.00"
shall be, and is hereby, amended to read as follows:
"Amusement Rides or similar devices, exclusively
operated as such and separately licensed
Major Rides
each ride, per week. 050.00
Kiddie Rides
each ride per week. . 25
P . .00 "
SECTION 2. This ordinance shall not apply to such rides, or
similar devices as, according to law, are paging to the City of
Little Rock a Gross Receipts Tax,
SECTION 3. The Privilege Tax charged hereby shall be paid to
the City Collector of the City of Little Rock, Arkansas, in advance,
on the first day of each separate week in which the ride or device
is operated or located within the City of Little Rock, Arkansas, and
said tax shall be payable in full whether the ride or device is to
be operated or located within the City of Little Rock, Arkansas, for
a week or any part thereof. For purposes of this ordinance, a week
is considered seven (7) calendar days and shall commence upon the
first day of operation of the ride or device irrespective of which
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day said ride or device may commence operation. If the first day
of operation falls on Sunday, then the first day of the week shall
be considered as the successive Monday thereafter; provided, however,
that the Privilege Tax for the next consecutive week, or weeks,
which would likewise commence on Sunday, shall be paid on the
Friday preceding Sunday for so long as said ride or device remains
within the City Limits of Little Rock, Arkansas.
SECTION 4, All ordinances or parts of ordinances in conflict
herewith are hereby repealed.
SECTION 5. Whereas, the influx of itinerant and transient
amusement rides, machines and devices into the City of Little Rock
for amusement purposes directly affects the health, safety and
welfare of the citizens of Little Rock, Arkansas; and
Whereas, said businesses should be taxed for the
privilege of doing business within the City of Little Rock, Arkansas,
according to fair and equitable rates; there is hereby declared an
emergency to exist in order to preserve the public health, safety and
welfare; and this ordinance shall be in full force and effect from
and after its passage.
PASSED: April 18, 1960
ATTE T: �•c-t�G I APPROVE]
I Clty Clerk