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Home My WebLink About7444«.,•. .ate -'� V WHEREAS, • • 4 ORDINANCE N0. 7 E ESTABLISHING AN ANNUAL PRIVILEGE LICENSE IOUS BUSINESS, OCCUPATIONS, AN], PROFESSIONS CITY OF LITTLE ROCK; PROVIDING FOR THE l��j�, ,�. UL PURPOSES: DECLARING AN Ei'iERGFNCY; and FOR OTHER PURPOSES: The City Council and the Citizens' Tax Committee have made careful research and have ascertained that various privil- ege taxes are inequitable and inadequate in amount4'` The taxes heretofore levied have produced insufficient revenues for the City to carry out its municipal functions, NOW THEREFORE, BE IT ORDAT_NED BY THE CITY COUNCIL 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 �e a privilege, and from and after "the effective date of this ordinance any person, firm, or cor- polrdt.i.en engaged in any business, occupation or profession of what- o� �r 4ind or nature within the City of Little Rock shall pay an annual privilege tax for the privilege of carrying on such business, occupation, or profession within the.City of Little Rock. The priv- ilege tax as provided herein to be paid by the person, firm., or cor- poration engaging in any business, occupation, or profession shall be as follows: A. The following, taxes are due and payable in advance on the 1st day of January, 1947, and on each succeeding: January 1st thereafter. �.` Abstraet and Title Companies (which furnish abstracts for, or guarantee, warrant$, or insure* land titles ................ ............................QQ� "$ Adjusters of Insurance, per person .. .......................5 «'B�. ADVERTISING: Advertising. Each person, f- rm, or corporation adver- tising on the streets with banners, floats, cartoons or any other means, when no vehicle is used, provid- ed not more than three banners or persons are per - mitted ...........:........ .........................100.00 Advertising Agents, per person (Advertising Agents soliciting or' receiving business for out -of -town newspapers, magazines or other publication) ........ 25.00 Advertising Agents: (Each person, firm, or corporation'en- gaged�in contracting for advertising or conducting an advertising bureau or agencyj ...................... 25.0,0 -2- Persons soliciting radio advertising ..................$ 50.00 Persons engac-ed in the business of window dis- la advertisin .. ........ ....................... 75.00 play �' z.: 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 post - inq bills and /or painting•. advertisement on walls, fences, sides of houses, specially constructed sign boards on top of houses, builcing..s and other conspicuous places, yvhether engaged in any or all of the provisions specified in t'.---is paragraph.... 200.00 Painted bill boards only .............................. 100.00 Electric or Neon Signs only ........................... 75.00 Sign Painting' ........... ............................. 50.00 Motion Picture Advertisin`,, ............................ 100.00 Sign Hanging only ...... ............................... 50.00 Distributing Circulars or Samples, per year........... 100.00 per week........... 10.00 per rr.onth.......... 25.00 Street Car and Bus Cards, per car ..................... 3.75 Street Vehicles - other than Street Cars and Buses, per vehicle ....... ............................0.0 15.00 Airplane Advertising, per day ......................... 10.00 Airplane carryin° passengers for hire ...................... 50.00 Airplane Algencies ........... ............................... 50.00 Airplane Repair Shops......// . ............................... 10.00 Air Conditioning and Heati4U- nits, where principal business.150.00 Air Products Idanufacturers and Distributors ................ 100.00 Air Products Agency ..... .... 0 ................0......00..... 25.00 . Antiques... 37.50 Armature , finding ............ ............................... 50.00 Art Glass .................... ............................... 37.50 The Business of operating, Apartment Houses —The business of operating; an apartment house is hereby declared to be a privilege and the owner of any apartment house who rents orleases the apartments therein, when such apartment house or apartment unit consists of over three`(3) apartments, then such owner shall pay for each room,in such apartments that is rented or leased,. 1.00 Art Shop ......................... ..........................Stock Tax Artificial Li:bs, each mechanic employed ................... 25.00 Architect, each ............ ............................... 25.00 Amusement Rides or similar deviiees, exclusively operated as such and separately licensed, each ride per month.. 5.00 -3- Attorney, each ................ ............................ 25.00 Auctioneer ................. ............................... 200.00 Auctioneers, -- -ransient, per year or any part thereof...... 200.00 Auditors, Accountant, Wax Consultants, Public Book- keepers, each ......... ............................... 25.00 Automatic Sprinklers,,Dealer or Contractor ................ 52.50 Automobile Auction Company . ............................... 250.00 Automobile Dealers, New Cars and Trucks (Includes Stock of Accessories, Repairing-, Storage, Second viand Cars, Painting) - One who. sells more than four new cars within one calendar :ye.�_r ........................ 300.00 Automobile Dealers, Used Cars and Trucks (Includes paintin -g and repairing of cars offered for sale) - one who sells more than four used cars or trucks within one calendar year ......... ............................... 150.00 Automobile Repair Shop - 1 to 3 mechanics ................. 37.50 4 to 5 mechanics ................. 50.00 6 to 10 mechanics ................ 75.00 Over 10 mechanics ................ 100.00 Automobile Top Shop and Upholstery - 1 to 3 r!echanics..... 37.50 4 to 5 mechanics..... 50.00 6 to 10 iechanics.... 75.00 Over 10 mechanics.... 100.00 Automobile Parts Dealers, Second Hand, where principal business .............. ............................... 100000 Automobile Storage - in buildin 7s ...............0......... 50.00 Automobile Tires - Retreading, _exclusive or where operated in connection with other business............ 75.00 Automobile Bodies or Trailers, Manufacturers, Dealers and aGents ............ .............................a. 75.00 A *tomobile Body, fencer and Paint Works - 1 to 3 mechanics 37.50 4 to 5 mechanics 50.00 6 to 10 mechanics 75.00 Over 10 mechanics100.00 Automobile Dealers - Transient, per year or any part there - of .................... ............................... 300.00 Automobile Finance Agency or Department (Including such a department in banks ) .......................... 175.00 Automobile Parking Lots - Open Air. Where an entire city block, or an equivalent is used. 150.00 Where � city block, or an equivalent is used......... 75.00 Where 4 to 2 a city block, or the equivalent is used. 52.50 Where 1/8 to 1�4 a city block, or the equivalent is used........ ... 0.*** ......................... 37.50 Where 1/8 or less of a city block, or an equivalent ti_ereof is used .. ............................... 15.00 Temporary parking lots used for special occasions, such as circuses, carnivals, eta., Capacity of from 1 to 10 cars, per day.......... 1.50 Capacity of from 10 to 25 cars, per day......... 3.00 Capacity of frorn 25 to 50 cars, per day......... 4.50 Capacity of Fifty (50) cars and over, per day... 7.50 -4- Automobile Service Stations, per pump (Includes the operation of Battery Charger, Cold -Drink Box, Wash Tack, and a stock of accessories up to y500.00)...... 17.50 Awnings ......................... ..........................Stock Tax Bag Dealers, Wholesale .......... ..........................Stock Tax Bakeries, Wholesale ......... 0000 .......................... 375.00 Bakeries, Retail ........... ...0..............00.000.00.0.. 50.00 Bakeries, Retail Branch, where no baking is done.......... 25.00 Bankrupt Stocks and r'ire Damage Stocks .................... 375.00 Balloons, Toy Novelties, etc., Transient, per L:ay......... 3.00 Barber School and College, ea- --.h chair ..................... 5.00 Barber Sf -op and Beauty iarlor Supply houses.`, ...... *so .... Stock Tax Barbers, each chair set up, vide t't16r in use or not......... 5.00 Baseball played by professionals and admission ci..arged.... 150.00 Barrels, Manufacturer, Wholesale or Dealer ................. 100.00 Barrels, Retail peddler .... .....................0......... 25.00 Baskets Manufactured ....... ...................00..0.0.0... 100.00 Batteries., Exclusive.....:.... .. .........................Stock Tax Battery Chargers - Where not operated in connection with automobile service stations: 1 to 3 Unit Charger..... 7.50 3 to 6 Unit Charger..... 15.00 6 to 12 Unit Charmer.... 30.00 12 to 25 Unit Charger... 52.50 25 and Over Unit Charger 75.00 Baths and Lassages Business Establishment .................' 25.00 Beauty Operators, each..... 0.0 ... ...0.00 ................0. 5.00 Beauty Culture or Hairdressing; School ..................... 25.00 Beds, Bed Springs nd Mattresses - Manufacturer and /or Wholesale ... ....................00.0....... 00000000. 50.00 Bicycle Rental.......... ... .........................see * ** 15.GO Bicycle Agency, ... 0 ... .0..0 ..... ..........................Stock Tax Bicycle Repairs ............ ............................... 22.50 Billiard and cool Tables, each table ..... , 36.00 Billiard and Pool Table Manufacturer and /or Dealer........ 37.50 Billiard or PoolMinature Tables, each table...... ......... 6.00 Bird or Pet Shop .......................... 0..............0 15,00 Biscuit, Cracker, Cookies: and Cakes, ',anufactuser or Agancy, per -truck makin` deliv erica_; in t��e City... 0 .. 50.00 Blacksmith Sho- D.0 000.00 .... ............................... 7.50 Blind and Shade Manufacture, Letal or Wood construction... 75.00 -5- Blue Prints .................. .............................tip 25.00 Boiler Repair Shops-, ............................... *0 ... 37.50 .pond and Stock Brokers and /or Salesmen, eacl' .............. 25.00 Book Canvasser ............. ............................... 25.00 Book Canvassers - Transient, per day....*..**.* ........... 5.00 Books and /or Stationery, wholesale or Retail ..............Stock Tax Bondsmen.......... ....... ............................... 100.00 Bootblacks, each chair ..... ............................... 5.00 Bottles, Dealer in ......... ............................... 25.00 Bottlers of Fruit Juices .................................. 50.00 Bowling Alleys, First four Alleys, each alley ............. 25.08 each additional alley.. 15.00 Box Manufacturer (Paper or ticood), not includinr- baskets... 100.00 Brick and Tile Dealers anu /or 1 -lanufacturers ............... 100.00 "rokers and /or I`anuf acturers Agents ....................... 25.00 Brooms, Bats, Brushes or 1,ops I:?anuf acturers ............... 100.00 Building and Loan Associations ......................0000.. 150.00 Business Machines, Includin €; Adding Machines, Cash, Registers, Typewriters, Calculating Machines.,....,.. 150.00. Business iac.ines, Second rand .. .......................... 37.50 Business N ?acrline -rental - Mac- a-ines for rent or lease...... 25.00 Business Schools, Private .. ........................0000.., 75.00 Butane Gas Distributors, Wholesale and /or Retail.......... 100.00 Building and Equipment Cleaners, house Cleaners........... 25.00 Cabinet Makers and Carpenter Shops ........................ 37.50 Cafeterias, Restaurants, Cafes, Lunch Stands, Lunch Counters, or any place w -ler•e food is prepared and served to tr_e public, Minimum ........................ 25.00 Each chair or seat, additional ....................... .25 Candy Factory - P:Tanufacture and/or Wholesale ..............Stock Tax Candy, Retail Shop ......... ............................... 25.00 Canning Factories .......... .....0....0.......0........0... 100.00 Clubs, Private - Includinr Golf Clubs ................... .. 100.00 Carpet, Ruh*, Mattress Cleaning, whether connected with Laundry or not ......... ............................... 50.00 -4 Carnivals or :exhibitions - Where entrance fee is 50� per person, per day ...................................... 35.00 Where entrance fee is lessthan 54 per person, per uay 25.00 Cement, Exclusive .......... ............................... 100.00 Cement, Ready Mix, Sewer Pipe, Lirine, Chert, Crushed Rock, Asphalt - delivered to the job; ��17.50 per truck, Minimum ............... .........................0....0 200.00 Zsic Cement and Buildin!- :_'aterials - Pipe, Lime, and Brick ..... .4 Stock Tax Chemical ;.anuf acturers....... 100.00 Cement Block or Ornament Manufacturer ....... .............. 50.00 Chemical Agents or Salesnen, each.........,,,,,,,,,,,,,,,. 25.00 Chiropodist ................ ............................... 25.00 Chiropractor ............... ............................... 25.00 Cider Manufacturer ........... .. .............:............Stock lax Cigar Mlanuf acturer and /or Wholes _ler , ......................Stock lax Circus - Includin,> Street .parade; iior each freic•ht, stock and passenger car used in transporting• perform- ers, animals and equipment, per day,,,,,,,,,,,,,,,,,, 5.00 Claim Agents ............................................... 25.00 Coal, Wholesale ............. ............................... 75.00 Coal, Retail ............... ..................0............ 50.00 Coal Dealer - Itinerant, per year or any part thereof'..... X0,00 Cobbler - there rho machinery is used,,,,,,,,,,,,,,,,,,,,,, 5.00 Coffin Manufacturer ........ ..............................0 100.00 Cold Storac °e Plant.... IOG.00 Collecting Agency ....... ................................... 200.00 Commercial Photographer .... ............................... 60.Oe Commercial or jvercantile Rating 150.00 Cosmetics - Manufacture and /or Wholesale.......,,.... 50.00 Cosmetics - Retail selling fror.:, door to door in Residential sections only, each salesman............. 15.00 Contractors - General Buildinfr, 1 to 5 employees.......... 50.00 6 to 10 erplok,ees....,,,.. 100.00 11 to 15 employees....,,,, 1,:0.00 16 and over ............... 200.00 Sub - Contractors (Exclusive of Sidewalk, Plumbing-, and Electric) 1 to 5 employees,,,,,,,,,,,,,,,,,, 50.00 6 to 10 employees ... ....................... 106.00 11 to lb employees .............. ...........' Over 15 150.00 er:: ;lo "%ees... , 200.00 Contractors - rouse :wreckers and _overs .......... �...�..,� 75.00 Contractors - Road ......... ............................... 200.00 CooperaEe Manufacturers, Dealers, Brokers .... ........ *.., 100.00 Cotton Compress ............ ............................... 300.00 Cotton Brokers, each.....,.. 25.00 Cotton Gin .... .... ................ .......1]..0.00 Cotton Seed Oil Mill .. ... 450.00 .. ...... ................... Coupons, cards, check orders and /or other trade stimulators.100.00 -7- Credit Exchane A-ency or lureau ... .......................x;200.00 Coffee, Tea, Spic -s, Cheese Products, sold fron, wagons with or without premiums, per truck .................. X0.00 Dental Depots or Laboratories, Wholesale or Retail, 1 to 5 employees ..................................... 50.00 6 to 10 employees ..... ............................... 75.00 11 to 15 employees .... ............................... 106.00 Over 15 employees ..... ............................... 150.00 Dance Halls, per night ..... ......................00.0..6.. 5.00 per year ...... ............................... 100.00 riancing School......... -0000 ......,....,.,... 0000... 20.00 Detective A_enc�,, eanh investigator ..............0........ 25.00 Dentists ................... ............................... 25.00 Diaper Service, x:100.00 per year, or �J7.50 per truck per year, .whichever is the f;reatest. Dictaphone Agencies ....................................... 25.00 ........... D irectories ......... ............................... 150.00 0000... Disinfectants .............. ............................... 50.00 Dorr:ino Tables, each ........ ............................... 12.00 Drive -In Drink Service dts iven to cars ('Phis tax is additional to restaurants seat tax) .......... 37,50 Dressmaker - Where one or more helpers are eriployed....... 10.00 Dry Cleaning and,pressing- establishments r-stricting their services to dry cleaning or pressir)r-,, $50.00 per �%ea,r or :;;15.00 per press, ti�ahichever ar:_ount is greater. Electric, Gas and /or Household Appliance Dealers, 'here pri -cipal business, Based or' Stock `-'ax of 2 of `inirnum .............0. .............0000.............. 50.00 Employment Bureau ......................... ... 37.50 ... 0000.. Elevators - each person, firr, or corporation sellin or installin° hydraulic, steam, electric, or hand power elevators, or repairi;-,,:, same, as p-incipal or a�, ent .............. .........0....................0 375.00 Engravers, Lithographers, multilithir_r= 60.00 Engineerso:, ................ ............................... 25.601 Delivery Companies ......... ............................... 300.00 Exterminators, Pest - Control ..............................0 75.00 Five and Ten Cent Stores ..... 0 .. ..........................Stock Tax Floor Finishing, Polishing, Sanding:, Bleaching-,, Sealing, and Refinishing ............ .....................0......... 40.00 Florists ........................... ........................100.00 Florists - Cut Flowers, Exclusive of whether or not sold in connection with other business ..................... 50.00 Foundry, Machi -e Shop, Boiler Works, Pipe Shop or Radiator Plant - Each. person, firm, or corporation conducting either foundry, pipe shop, radiator plant, machi_e shop or boiler works, not connected with railroad; Employing 5 mechanics or less 50.00 Employing 6 mechanics and less than 10 mechanics...., 75.00 Employing 10 mechanics and less than 25 mechanics.... 150.00p Employing 25 mechanics and less than 50 mechanics.... 225.00 Employing 50 mechanics and less than 10C mechanics... 300.00 - Employing 100 mechanics and less than 200 mechanics.. 375.00 - Employing 200 mechanics and less than 300 mechanics.. 450.00 Employing 300 mechanics and less than 400 mechanics.. 600..00, Employing 400 mechanics and over... ...... "%0400 The operation of a freight or passen.r•er terminal within the City of Little Rock is hereby declared to be a privilege, and all persons, firms, and corporations operating; an establishment where passenMers and/or freight are unloaded or loaded within the City of Little Rock shall pay a privilege tax in the amount of ....... . 200.00 Frozen Punch....... ... 0 ...... 00 ........... 0..00 ........... 25.00 Frozen Food Lockers - First 300 lockers ...... o ..... o....... 50.00 Eabh additional 100 lockers...,,... 10.00 Funeral Directors and /or Undertakers 225.00 Furniture Repairing and Upholstering, whether principal business or not: 1 to 3 employees ............... 25.00 4 to 7 er:_ployees . , .... _ _ ....... o. 35.00 Over 7 employees........ ............ 75.00 Furniture Dealers - Second Hand...... ....... ......... „_. 50.00 Fur Storage - Exclusive or there operated in connection with other business,,,,,,,,,,,,,,, 1000 .............. -ine and -Oil-Dealers' 1Vholesal6 .............. �... 300.00 Gold and other Precious lvfetals2 buying and /or selling...�i 25.00 Gift Shop - Dealer in Gifts, Novelties and Souvenirs....,., Stock Tax Golf Course- miniature..... 75.00 Golf Driving Range,,,,,,,,,,,,,,,,,,,,, ............. 0000. 25.00 Groceries, Retail (Including confections, cold drinks, cigarettes and tobaccos),,, ,,, ..Stock Tax Minimum...... . ,,,,,,,,,,,,,,,,,,,, ...... .................009.0......... 0. 15.00 Groceries, Vilholesale .......... o., ................. ........Stock Tax Grist Mill ................. ............................... 37.50 Gun Repair Shop and /or Locksmith .............. Harness, Saddle and Leather Repair Shop.... ... �.,....�...� 25.00 Hatchery............... .......... o ............ ............ 37.50 Hat Cleaning Shop, whether in connecticn with other business I or not... .............. .............0000....... - 0000.. 50.00 x Hearing; Aid - Agency :........ ............................... 25. Heavy IvTach._nery and Equipment Rental,,,,,,,, , , , , , , , , , , , 2"5.00 Hotels, containing 1 to 25 rooms, per room ................ 75 Containin g , per room 26 to 50 rooms r•' ......... 1 ...... .00 Contain.iing. 51 to 100 rooms, per room......,.,,,,, 1.25 Containing over 100 rooms, per room........ 0000.. 1.75 rs - One who builds to sell three or more houses mar y ear .. ............................... 50.00 Household Supplies - Dealer in household su lies where agents -are employed in h'onse -to -house canvasspnr or selling ,$ 75.00 1,?anuf a.cturer er t on p per year ranuf actured........... 5.00 Ice` Dealer - Retail, operating frcr- an esta;llisheu place 'of- business,,,,,,,,,,,,, ........... 15.00 Ice Dealer, Retail (When operated in connection with other business.... ................... Ice Dealer - Retail, sold exclusivel- from trucks or tivarons each truck or wagon ................... 15.00 .............. Cre=am Store - Retail where , principal bus_ness.....,,, 25.00 Installatl cn of attic fans, floor furnaces and stoves, ,where principal business......,,, 25.60 Insulating, Weatherstripping, Waterproofing ............... 50.00 Interior Decorator.......... 25.00 .... .......... Jewelry Manufacturer or Engraver, where no other license is issued ............. .ti............................. 25.00 Jewelry Repair, where no other license is issued....,,,,,, 22.50 Junk, Waste Matei iron, brass, Janitor Supplies ial, hides, furs, wool, paper, rags, scrap rubber,copper, and the like ............. 300.00 - Wholesale or Tax k� H Kindergarten, Nursery, Boarding Home Kodak Film Developer, where no other license is paid...... Landscaping ..... ............................... Laundries - y`;100.00 per year, or Lr17.5U per truck per year, whichever amount is the greater. Linen and Towel Supply Companies - "100.00 per year, or Ifil x'17.50 per truck, wi-_.ichever amount is greater. Sub- Stations of Laundries ana Dry Cleanings Establishment, —, wl"'ere no machinery is operated .............. ' ... `(Any individual,, firm, company or corporation . g; holdin. � themselves forth -to serve the public with laundry or drJ� cleaning serei'ces, anLwho handle in excess of 10 bundles of laundry or 10 garments for art `( cleaninE per weeds, shall be classed as cormercial laundries or dry 1 cleaners and shall be governed by the foregoing schedule of taxes) , 3.00 15.00 25.00 25.00 Loans- Pawnbrokers....., 00 Loans Personal ....................... ... 100.00 Loans - Real Fatate ,.... � �i •;; ....................... 50.00 -umber Agents .............. ............................... 37.50 Lumber Yards...: ................... ..,.......................Stock Tax Lumber Manufacturers - Mar lif acturers of Sash, Door, '.`.'indows, Screens, Cabinets, games and the like........,, ..... 100.00 Lumber Dealers, Second . land ............................... 50.00 Machinery Dealer, New...,...... „ ,'.Stock Tax _Wo hllachinery Dealer - Second Hand, Includinj, scrap iron only...w•100.00 Planuf acturers Agents ......... ............................... 25.00 Manufacturers - All type of manufacture not otherwise licen- sed, enployinff le--s than 1C persons ..................0 50.00 emplo7 ring 10 or more persons ..................... 150.00 Marble and Cranite - Acents .. ............................... 75.00 Mattress Manufacturers ana /or Renovators, without stock..... 50.00 Meats, Retail - where principal stock ....................... 50.00 Meats, Retail - Carried in connection ivith stock of groceries where no meat cutter is employed .............. *....... 10.00 Meats, Retail - Carried in connection wit-r- stock of groceries where meat cutters are employed, each butcher......... 20.00 Meats, Wholesale Dealers in green meats and /or butchering cattle, horns, or other animals end offering° same for sale ................... ............................... 100.00 Metal - Sheet lY -eta.l and Tin ,,;ork.. Minnows ..................................................... ............ 2.00 Yinstrel Shows, per day ... ......... 5.00 TrTotorcycle and /or Servic,�?cle Dealers.. ...................... X7.50 Motorcycle and /or Servictrcle Repairs ...................... 37.50 Motion Picture Supply and /or Film ExchanFe .................. C,.00 YultiTraphin,, and YimeoFraphinE .................. ........... 25.00 Music Supplies, Sheet Lusic, Records, 10usical Instruments... Stock Tax News Dealers - Wholesale.........., ......................... 100.00 Newsstands, Retail ........... ............................... 25.00 Newspaper Publishers - Daily publication........... T.,� ................... 2,000.00 7.eekly publication .................. 50.00 Konthl�,r publication ... G ••• •• 50.00 Nurserlr- Shrubbery .... 50.00 y..... ............... Office Building -s : (The business or lea: inp, rentinrr or lettinrr, space in antr bui_ldinr* for the usv as an office is 'iereby declares, to be a nrivilerre, and the owner of such build - in, shall pay an annual tax for such pri ile�-e a sum ec,ual to x;1.00 per year for each room so Leased or rented.) OilPeddlers, per truck,..........6.006...... ................ 50.00 Overhead doors, Afrents for, Dealers in ..................... 25.00 Optical Supplies ................................... Tax Optical i;Tanufacture... ......... .......... .................. 75.00 . Opticians .............. Optometrist ........ ............................... .......... 25.00 Osteopath ......................... .......................... 25.00 Packing, House Companies..... ........ ................ 300.00 Wholesale Paper Companies - 2 of 1 of Average Stock, or 4300.00, whichever amount is greater. Paint manufacturer Peanut and Popcorn Lachine, each ................ g. 10.00 -11- Peddlers on Foot - Confections and kindred lines, per month.$ 3.00 Peddlers - Dry Goods and merchandise, permonth............ 25.00 Peddlers of' Ice Cream, Popcycles and /or Frozen Confect - ions, per month ....... ............................... 3.00 Peddling Household Commodities, per week .................. 5.00 Photographers........ .................... 60.00 Each solicitor additional, per'day ................... 10.00 Photographers - Itinerant, per day ........................ 15.00 Physicians....... .......... ............................... 25.00 Plaster and Stucco Contractor ............................. 60.00 Plumbin!- and Gas Fittings...... ..... ..... 75.00 Stock oi' Plumbinc eauipr:ent ana supplies, additional.Stock Tax Portraits, Painted, where no other license is paid......... 60.00 Potato Chips, Cracklings <nd kindred lines - Iv "anufacturer, Dealer, and /or Wholesaler .. .......................... 37.50 Printing, Linotype, Bookbindir g or Ruling, each person, firm, or corporation operating a job printing office or linot, pe mae:_.in ®, with or without printing press, or bookbinding, with or without printing press, em- ploying five persons or less . ..........................37.50 Employing five persons or less,tlian 10 persons....... 75.00 Employing 10 persons or less than 15 persons......... 150.00 Employing 15 persons or less than 20 persons......... 187.50 Employing.20 persons or less than 30 persons.......,, 225.00 'Employing 30 persons or less than 40 persons......... X62.50 Employing more than 40 persons ....................... 300.00 Repair Shops - Each repair• shop not otherwise licensed.... 25.,00 Real Estate Salesman, Ar-ent, or Broker .................... 25,00 Real Estate and Rental A°encies, each person .............. 25.00 Rubber Stamps or Stencil Dealers .......................... 37.50 Salvag=e Stores ............. ............................... 300.00 Sand and Gravel ............ ........0.................9.00. 150.00 Sandwiches, Manufacture and /or Wholesale..... 37.50 Saw Mills .................. ............................... 100.00 Sausage and /or Chilli J�!anufacturer, Dealer or Salesman.... 50.00 Second Hand Wearing Apparel and /or merchandise.....,.,.,.. 22.50 Sewer Cleaners ............. ............................... 25.00 Sewing Machine Dealer... 150.09 Sewing Machine Repairs......... ... 25.Oi ;Shoe Repair - Where no machinery,is used .................. ;Shoe Repair - Where machinery is used, employing three persons or less., ... � ............. ..................... Employing nore than 3 persons and less than 6 persons .T Employing 6 persons or more .......................... Shooting Gallery, per month ...........................0000 5.00 22.50 37.50 75.00 7.50 r, -12- Skating; Rinks, per zi. onth .... .............................. 10.00 Stables - Riding ... 0000.... 0000...... 0000 .. ............ 37.50 Stone - Monuments .......... ............................... 100.00 Surplus Used materials - Y."achinery, Tools, Army Supplies, Army equipment, Hardware, Plumbinr, Fixtures, whether principal business or not ............................ 1()0.00 Syrup Manufacturer, Agent or Dealer ....................... 50.00 Tailor, Exclusive - Where stock of materials is carried, measurements taken, and clothing made ................ 50.00 Tailor, Where charge is made for clothing repairs or alterations ........... ..............................0 25.0.0 Tamales, each wagon or.cart...... .:..................... 5.00 Taxicab or Limousine Service, each vehicle ............... 75.00 Telegraph Co: rpanies ........ ............................... 500.00 Television and radio Sets, Dealer in ..........:...........Stock Tax Television and Radio Repair additional .............. 25.00 Theatrical Agent -,one who books or promotes plays or shows 25.00 Tourist Cabins, per unit ... ............................... 2.00 w._ Trailer CGmps` ....................... ......................... 50.00 Transfer Storage Business.„ „ 150.00 Travel Bureaus.......... ........._........ ...... 300.00 Tree Surgery or Pruning ..... ............ ......... 25.00 Truck, Auto or other vehicle peddling. - Food Products, Confections,# Tobacco and �_1er other, merchandise, each vehicl6e ...1........ IAI .................... 50.00 Type iter Repair .......:.. ..........................0.0.. 25.00 U- Drive- Em. cars andY.itrucks, similar to*Hertz System, each car or truck unit ............................ ....... 30.00 Vacuum Cleaners - Dealer, Agent, Salesman, where no other license is paid...... ... .................... 25.00 VeteriharAn...... ........ 25.00 Warehouse Keepers - Public . ............................... 150.00 Warehouse Keepers in connection with other business ....... Stock Tax Watch,,Iakers & Repairing .......... 0000 .................... 25.00 WateYi '.Repairing in connection ti:rith other business....... 25.00 Watermelons - Sliced, where served on premises and no other license is'paid ....... ..................0000......... 25.00 Washaterias'- 850.0() per year, or $5.00 per year pa, r washingm ine operated, v�hichever amount is the greater. Welding Shop..........'.. .... ............................... 50.00 Wood Dealer . ............. 10.00 -13- .Yeast Dealers ..................... ........................$100.00 B. The f ollowiVg taxes are due and payable in advance on July 1st of each year: Music and Amusement Machines - Operators or distributors, or distributor's salesmen, of automatic coin operated de- vices, such as: music phonograph, marble tables, bumper and other miniature games, not including music counter boxes: Where 1 to 50 rachines are operated or sold .......... $350.00 Where 51 to 100 machines are operated or sold........ 450.00 Where over 1:.0 machines are operated or sold......... 550.00 Music and Amusement Machin:s - each automatic coin operatea amusement device, and on each automatic music machine, not including counter boxes, per year. 5.00 Beer - Wholesale ........... ............................... 300.00 Bottlers of Soft Drinks: Up to 24 bottles per mil_ute capacity ................. 75.00 38 bottles laer minute capacit 220.00 48 bottles per minute capacit�T 250.00 120 bottles per _inute capacity ...................... 600.00 Soda Fountain .............................................. 15.00 ✓ Vending Klach.ine Operator, merchandise dispensing machines.. 20.00 Vending; Tyiachines, Scales, per year or any pert thereof, each 1.00 SECTION 9 A. 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, froif, a regularly established place of business maintained within the City of Little Rock, unless otherwise provided.-in Section 1 above, 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 eq- aul to one -half (2) of one per cent (1 %) of the gross value of the average stock inventory for the preceding year. The minimum priv- ilege tax for any such busi- resses shall be Twenty -five Dollars ($25.00). The value of the goods shall be the price paid there- for by the taxpayer. Said inventory shall be furnished to the city collector in a sworn statement settin- forth the amount of such average stock inventory upon a form to be furnished bar the City Collector. B. The City Collector or his duly authorized deputy shall have ;the right to check and audit the stocks, books, records of any per- son, firm, or corporation subject to the license fee as provided -14- in this section. Should any person, firm, or corporation refuse to allow the City Collector to exam__r_e the stocks, books and re- cords, the Collector shall refuse to issue a license to such per- son, firm, or corporation, provided, however, if a license has been issued. the City Collector shall revoke such license under such circ>>r.stances. Section 3. The City Collector shall collect penalties for the failure to pay the privilege tax as provided in this ordinance as follows: 1.. Five per cent (5o) of the amount due when the payment is made Thirty (30) days past the cue date o_' the license fee. 2. Ten per cent (10;0) of the amount due when the payrrent is made Sixty (60) nays past the due date of the license fee. 3. Fifteen per cent (15;x) of the amount due when the payment is n;ade ninety (90) days past tie cue uate of the license fee. Section 4. It shall be the duty of the City Collector upon the receipt of the amount of the privilege tax provided herein to issue a'license under this ordinance for every person, firm, or corporation liable to pay such tax, and to state in each license issued, the amount thereof, the period of time covered thereb- , the name of the person, firm, or corporation to whom issued, thle business, occupat- ion cr profession is to be carried on, and in no case shall any mis- take in stating or comy;uting the amount of a license due prevent or prejudice ,the collection 'o-- the City of what shall actually be due ufider this ordinance. Section 5. Any person, firm, or corporation engaging in more than one businessam, occupations, or professions, and for which a license is required of each, shall pay for and take out a license for each such business, profession, or occupation. Section 6. It shall be unlawful -or any person, firm, or corporation, whether as principal or agent, to com:.ence, engage in, or carry on any o2 the aforesaid businesses, occupations, cor- porations within the City of Little Rock without having first paid the privilege tax anu procured a license therefor. SECTION 7. The period covered by any license paid shall be for one year provided, however, at the option of the licensee, saic. license may be paid in two equal installments, upon January ist and July lst, respectively of oach year. SECTION? 8. Each license• shall be posted in a conspicuous place where such business, occupation or profession is carried on, and the holder of such license shall show such license to any agent of the City of Little Rock upon request. SECTION 9. The licenses issued hereunder shall not be trans - ferable, and the licenses issued shall so state on the face thereof. SECTION 10. Any person, firm, or corporation doing, business in the City of Little Rock without the payment of the privilege tax hereinabove provided, and without having been issued a license to :transact its business shall upon conviction in the Little Rock Munigipal Court be deemed guilty of a misder�_ .-eanor and shall be fined T in a sum not less than X5.00 nor more than $500.00, and each day B of, violation shall constitute a separate offense. t ' SECT! OTT 11. It shall be unlawful for any person to knowingl'v and wilfully make any false written affidavit as to the ar:_ount of stock on hand, or volume of gross receipt:, revenues, or bu.si ass, or amount of capital invested in business, or number of employees or vehicles used, or to file such false affidavit with the City Coll - actor or any license collector or inspector, or any deputy license pdc "tar or collector, for the purpose of defrauding the City of Little Rock by procuring a license for a les stun than is lawfully due by the affiant, or his principal. `I SECTION.3,2. Should any word, section, or part of a section or provision of this ordinance be for any reason held unconstitution- al, void or invalid, it shall not affect the validity of any other word, section, or provision hereof which is of itself not void or invalid. SECTION 13. All ordinances or parts of ordinances in conflict i herewith are hereby repealed. F� t 1 -16- SECTION 14. At the present time various privilege taxes are unjust and inequitable and th�_�reby having the effect of requiring various persons to pay an unjust proportion of taxes, and to bear an unjust share of taxation and because of said inequities it de- the City qg Little Rock of revenue needed to maintain the police, fire, and health protection, therefore, an emergency is hereby declared to exist, and this orcinance is found to be nec- essary for the preservation of the public poace, health, and safety of the citizens of the City of Little Rock, and the same shall be in full force and effect from and after its pas�,,ge and approval. PASSED: OCTOBER 27., 1947 ATTEST: City Cle 7 t rk'. APPRO =,H D: