HomeMy WebLinkAbout7186ORDINANCE N0. 7196
AN ORDINANCE TO AIIEND ORDINANCE 7164 OF THE ORDINANCES OF THE CITY OF
LITTLE ROCK. ESTABLISHING PRIVILEGE LICENSES. DECLARING AN EMERGENCY, AND
FOR OTHER PURPOSES.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LITTLE ROCK.
Section la Section 1 of Ordinance No. 71640 passed
December 9, 19460 is hereby amended to read as follows:
"The City Collector of the City of Little Rock, Arkansas
is hereby directed to assess and collect from each person, firm or corporation
engaged in the business of selling any and all kinds of goods, wares, or mer-
chandise, whether raw material or finished products, or both, from a regularly
"; established place of business maintained in the City of Little Rock, a privilege
%3 tax for the year 1947. For the purpose of determining the amount to be paid by
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such person, firm or corporation for said privilege, he shall assess, on the
..a
basis of stook carried, such an amount as will equal and produce a tax for said
privilege equal to one and one -hall' (lz) times the amount of tax paid by such
business in the year 1946. Records now in the office of the City Collector of
privilege taxes collected in the year 1946 shall be the basis for such assessment ".
Section 2. In case of a new business, or a business that the
records do not refiaot the amount paid in 1946, said collector is hereby directed
to make an assessment equal to assessments made on comparable businesses.
Section 3. All ordinances or parts of ordinances in conflict
herewith are hereby repealed and this ordinance shall be in full force ana effect
from and after its passage and approval*
Section 4. WHEREAS, it is necessary for the City of Little Rook
to obtain more revenue from privilege taxes in order to carry on necessary
governmental functions, and such increase should be effective immediately in
order to promote a fair schedule of payments by all persons affected by the
Ordinance. Therefore, an emergency is hereby deolared to exist, and this Ordinance
is found to be necessary for the immediate preservation of the public peace, health,
and safety, and the same shall be in full force and effect from and after its
passage and approval, and publication as provided by law.
PASSED: January 2Z, .1947
1
AT TEST :
City C]u rk
APPROVED:
,IZ- Mayor