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HomeMy WebLinkAbout9243r. ORDINANCE NO. 92h3 AN ORDINANCE LEVYING A PRIVILEGE LICENSE TAX ON HUNICIPAL' OWNED AUDITORIUMS, STAGE SHOWS, VAUDEVILLE ACTS, STAGE PRESENTATIONS, AND /OR OTHER ENTERTAINMENT, FIXING THE AMOUNT THEREOF, PROVIDING A PENALTY FOR THE VIOLATION THEREOF, REPEALING ORDINANCE NO. 7844 IN ITS ENTIRETY, AND FOR OTHER PURPOSES. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LITTLE ROCK, ARKANSAS: SECTION 1. The provisions of this ordinance shall not apply to entertainment heretofore described under the provisions of Ordinance No. 7163, except Municipal Auditoriums, which shall pay a tax of One Thousand Dollars ($1,000.00) per annum, to be paid on a quarterly basis. SECTION 2. The operation of a Municipal Auditorium or the sponsoring, carrying on or presenting of stage shows, vaudeville acts or other forms of stage entertainment within the City of Little Rock is hereby declared to be a privilege and from and after the effective . date of this ordinance any person, firm, corporation, association or group of persons operating a Municipal Auditorium or sponsorings . carrying n or presenting any stage show, vaudeville act or other, form ©f stage entertainment shall pay a privilege tax according to the following rate schedule: Where the highest net admission charged is: Less than 1.00 - $50.00 More than 11.00 and less day thereafter. More than $1.50 and less day thereafter. More than $2.00 and less day thereafter. More than $2.50 - $150.0 first day plus $25.00 per day thereafter. than $1.49 - $75.00 first day plus 437.50 per than $1.99 - $100.00 first day plus $50.00 per than $2.49 - $125.00 first day plus $62.50 per D first day plus $75.00 per day thereafter. Municipal Auditorium - $1,000.00 per annum payable quarterly. SECTION 3. The provisions of this ordinance shall not apply to entertainment heretofore taxed under the provisions of Ordinance No. 7163, or to entertainment or presentations given under the direct sponsorship of a non- profit (except Municipal Auditoriums, which shall be assessed a privilege tax of $1,000.00 per annum to be paid quarterly) or charitable organization which receives not less than 35% of the gross receipts after the payment of Federal and State taxes, or presentations of schools of dancing wherein the majority of the performers are amateurs and /or students. -2- SECTION 4. The privilege license tax as provided for herein shall be paid to the Collector of the City of Little Rock not later than twelve (12) hours before the opening of the first show or presentation, except in the case of Municipal Auditoriums where the $1,000.00 annual fee shall be paid quarterly. SECTION 5. Should any word, section, or part of a section or provision of this ordinance be for any reason held unconstitutional, void, or invalid, it shall not affect the validity of any other word, section, part of section, or provision hereof, which is of itself not void or invalid. SECTION 6. Any person, firm, corporation, association or group of persons carrying on or presenting any stage entertainment or other form of entertainment as provided in Section 2 hereof without the payment of the privilege tax hereinabove levied, shall be deemed guilty of a misdemeanor, and upon conviction thereof in the Little Rock Municipal Court shall be fined in any sum not less than $100.00 or more than $300.00, and each day of violation shall constitute a separate offense. entirety. SECTION 7. Ordinance No. 7844 is hereby repealed in its SECTION 8. All ordinances and parts of ordinances in conflict herewith are hereby repealed. Unless the provisions of this ordinance are put into effect immediately, the public peace, health and safety of the citizens of Little Rock will be adversely affected; therefore an emergency is hereby declared to exist and this ordinance shall be in full force and effect from and after its passage and approval. PASSED: June 8, 1953 ATTEST: i ty C lark APPROVED: Mayor