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580t, ., , • f ~~- ~,f ~, `-~~ ORDINANCE NO. 580 ~-y ~~ 3~~? AN ORDINANCE TO LEVY AN ANNUAL OCCUPATION TAX ~~ UPON ALL PERSONS, FIRMS, PARTNERSHIPS, ASSO- CIATIONS AND CORPORATIONS ENGAGED IN CARRYING ON OR FOLLOWING CERTAIN TRADES, BUSINESSES, PROFESSIONS, VOCATIONS AND/OR CALLINGS WITH- IN THE CORPORATE LIMITS OF THE CITY OF WEST MEMPHIS AND TO PROVIDE THE TIME FOR PAYMENT OF SUCH OCCUPATIONAL AND/OR PRIVILEGE TAXES AND TO PROVIDE PENALTIES FOR NONPAYMENT THEREOF. BE IT ORDAINED by the City Council of the City of West Memphis, Arkansas: SECTION 1. That an annual license fee be, and the same is, hereby levied and assessed upon every person, partner- ship, association, firm or corporation engaged in carrying on or following, within the corporate limits of the City of West Memphis, Arkansas, each of the following trades, businesses, professions, vocations, and/or callings, an amount set opposite the trade, business, profession, vocation, and/or calling herein mentioned, which annual license fee shall be in addition to any other license or tax levied by any other Ordinance of the City of West Memphis, and said license fee shall be due on and payable January 1st of each year by all persons, partnerships, firms and/ or corporations then engaged in any business for which a privi- lege license is charged, and said license fee shall become delin- quent on February lst thereafter. Any person, partnership, association, firm and/or corporation engaging in any business for which a privilege license is payable under this Ordinance subsequent to January lst of any year shall immediately apply for and pay the license fee provided for in this Ordinance, and if not paid within thirty (30) days after such person, partnership, association, firm and/ or corporation begins such business, shall be delinquent and subject to the penalties herein provided. The trades, businesses, professions, vocations and/or callings for which license fees shall be payable are as follows: Abstract & Title Company S 75.00 Accountants and Auditors - Each 25.00 Adjuster of Insurance 25.00 Advertising: Agents 25.00 Airplane per day 10.00 Banner on Street per day 1.00 Cardboard per day 10.00 Display 25.00 Electric-Neon 50.00 Freak, Novelty, Stunt 25.00 Motion Picture 25.00 Outdoor 50.00 Painted Billboard 50.00 Radio & TV Advertising 25.00 Samples, Circulars 15.00 Sign Hanging 25.00 Sound Truck each per day 5.00 Street Car or Bus Advertising each card 2.00 Street Vehicles each card 2.00 Air Conditioning & Heating, (Central, Commercial) 100.00 Air Conditioning Service Only 25.00 Aeroplane Products 25.00 Air Fields or Ports 50.00 Aeroplane flying for hire 25.00 Antiques - Under Merchant. Apothecary 50.00 Appraiser 10.00 Architects 25.00 Attorneys 25.00 Auctioneers each person 50.00 Auction House 50.00 Auditor or C. P. A. 25.00 Automobiles & Trucks Retail 100.00 -2- Automobile Auctions S 100.00 Automobile & Trucks Used Lots 100.00 Automobile Storage 25.00 Automobile U-Drive-It Service each car 5.00 AUTOMOBILE REPAIRS: Body & Paint Shop 50.00 Garage-Mechanic 50.00 Tires: Recapping & Vulcanizing 50.00 Automobile Loans & Finance 150.00 Automobile Parking Lots 25.00 AUTOMOBILE SERVICE STATIONS 25.00 Plus Each Pump Cal 10.00 Automobile Car Wash 25.00 Automobile Transportation Carrier 100.00 Bakeries-Delicatessen (food permit needed) 25.00 Banks and Banking 100.00 Branch Banks 25.00 Bankrupt & Fire Sales 100.00 BARBER SHOPS 25.00 Plus Each Chair C 5.00 Barber or Beauty School 25.00 BEAUTY SHOP 25.00 Plus Each Chair C~ 5.00 Beer Retail Special Ordinance-Same as Stage Beer Wholesale Dealer 75.00 Billiard, Pool, Domino Tables each 20.00 Blue Printing 25.00 Blacksmith Shop 25.00 Boarding House 25.00 Bondsman 100.00 Bottling Works 100.00 Bowling Alley 50.00 Broker (Comm®dities & Securities) 50.00 -3- Building & Loan Associations S 50.00 Bulk Oil & Gas Dealers 150.00 Business Machines Sales 25.00 Business Machines Rental 25.00 Bus Station 75.00 Butane Gas & Accessories 100.00 Business College 25.00 BUSINESS NOT CLASSIFIED 25.00 Cabinet Shop & Carpenters 25.00 Cafeteria & Cafes (food permit needed) 75.00 Caterers for Food, etc. (food permit needed) 25.00 Casket or Coffin Factory 75.00 Cement & Concrete Products 50.00 Cleaning Rugs, Mattresses, etc. 25.00 CLUBS: Dance Hall 100.00 Night Club 250.00 Golf Club 50.00 Miniature Golf Course 25.00 Private 50.00 Teen Club 25.00 Coal Dealers 50.00 Coin Operated Machines, Candy, etc. 20.00 Coin Operated Pinball Machines each 5.00 Coin Operated Cleaning Machines 50.00 Collection Agency 100.00 Concession Stand-Race Track 250.00 Concrete Ready-Mix Plant 100.00 Contractors-General--Any Major Construction 100.00 Sub-Contractors--Any Minor 25.00 NOTE: GENERAL CONTRACTOR MUST NAME ALL SUB-CONTRACTORS WHEN APPLYING FOR BUILDING PERMIT. -4- CONTRACTORS MECHANICAL: Electrical (Examination needed, then bonded)50.00 Gas Fitter (Examination needed, then bonded)50.00 Plumbers (Examination needed, then bonded)50.00 Cosmetics Retail household, Invitation needed 15.00 Cotton Buyer 25.00 Cotton Compress 250.00 Cotton Gins 100.00 Cotton Seed & Oil Mill 250.00 Credit Agencies 50.00 Dairy and Dairy Products 50.00 DEALERS: Building Materials 150.00 Contractors Equipment 200.00 Farm Machinery, Inventory under S50,000.00 50.00 Farm Machinery, Inventory over 550,000.00 100.00 Delivery Company-Truck 25.00 Detective, Agent, Watchman 25.00 DISTRIBUTORS of any kind: 50.00 Fish & Sea Food sellers (food permit needed) 25.00 Directory Service 100.00 Distillery 500.00 DOCTORS: Any Type 25.00 DRIVE-INNS Drinks & Ice Cream (food permit needed) 25.00 Restaurant (food permit needed) 75.00 Theatre 150.00 Soda Fountain (food permit needed) 25.00 Electric Motor Rewinding 50.00 Employment Bureau Privately owned 25.00 Engineers Any kind 25.00 Engravers, Lithographers, etc. 25.00 Feed and Seed Stores 50.00 Fire Sales, Wreckage or other Salvage Sales 100.00 Fish Markets (food permit needed) 25.00 -5- Florist-Nursery Fortune Tellers any kind Frozen Food Lockers Fruit & Vegetable Stands Funeral Homes Garbage Collector Gas - Natural Grain and Feed Mills Glass Installation GOLF COURSES: Driving Range Miniature Public Gunsmith Hotels Ice Distributors Retail Ice Plants Insurance Agencies Investment Company or Agent Interior Decorators Iron and Junk Dealer Janitor Service for Buildings Homes Window Cleaners S 50.00 1200.00 50.00 25.00 100.00 (for feed for stock) 50.00 Special Ordinance 100.00 50.00 25.00 25.00 25.00 25.00 See Listing Under Motels 50.00 150.00 50.00 50.00 25.00 100.00 25.00 25.00 25.00 Jewelers 50.00 Junk Dealer 50.00 Kindergarten (food permit needed) 5.00 Kodak Film Developer 25.00 Laundry & Cleaners Including Trucks 100.00 Laundry Sub-Stations No Machinery 100.00 Laundry Routes First Truck - 550.00 Each Additional Truck - 25.00 Maximum - 100.00 100.00 Launderettes or Washerettes 50.00 -6- Linen Supply Itinerate Each Truck 5100.00 Liquors Retail Special Ordinance (Pay ~ yr. at time) 200.00 Beer Match State Charge Wine Match State Charge Live Bait & Minnows 20.00 Worm Ranch 25.00 Loans: Loan Companies, Money Lenders 100.00 Pawnbroker 500.00 Personal Loan Company 100.00 Real Estate Loans 100.00 Locksmith & Key Maker 25.00 Lounges (food permit needed) 25.00 Lumber Manufacturer 150.00 Lunch Rooms (Food Permit Needed) Less than 20 seats 25.00 Machine Shop-Fabricating 50.00 Mail Order House 250.00 Manufacturer 100.00 Meat Market 25.00 Merchants Retail Stock less than 51000.00 25.00 Stock 51000.00 to 55000.00 50.00 Stock 55000.00 Up 100.00 Metal & Tin Works 50.00 Mobile Home Parks - Require Special Specifications 50.00 Mobile Home Sales 100.00 MOTELS, HOTELS AND APARTMENTS: 5 rooms or apartments to 25 50.00 25 up to 50 rooms or apartments 100.00 Over up to 100 rooms or apartments 150.00 Newspaper Publishers 100.00 Job Printing 50.00 Printing Supplies 25.00 Office Machines sales 25.00 Nursing Home (food permit needed) 50.00 Office Machines sales and service 25.00 -7- Office Rental per tenant 5 5.00 Pecan Shelling & Packaging Plant 50.00 Pest Control Business (State License also required) 25.00 Pet Shop 25.00 Photographer Itinerant (Bond 5100.00) 25.00 Photographer Studio 25.00 Pop Corn-Peanut Machines ,5.00 Public Stenographer 15.00 Public Address Systems, Loudspeakers per day 10.00 PARKING LOTS: Trailer or Mobile Homes (Special requirements) 50.00 Race Track Valet Parking 25.00 Automobile Public Parking 25.00 Race Tracks Special Franchise Radio Broadcasting Station 150.00 Real Estate Agencies 25.00 Real Estate Rental Service 50.00 Repair Shops, General not for cars 50.00 Radio and TV Repair 25.00 Refrigerator Repair 25.00 Repair shop for Watches and Clocks 25.00 Reducing Salon - Masseur 25.00 Restaurants (food permit needed) 75.00 Seating over 20 Restaurant - Drive-Inn (food permit needed) 75.00 Lunch Rooms & Cafeteria (food permit needed) 75.00 Roto-Rooter Sewer Service 50.00 Sandwiches wrapped for sale (food permit needed) 25.00 Saw Mills, Planing 100.00 Schools Private (If food or drink served, food 5.00 permit needed) Scrap Iron Dealer 100.00 Service Station Equipment & Supplies 50.00 Sewing Machine Agents 25.00 -8- Shoe Cobbler 5 10.00 Shoe Shine Chair each 5.00 Skating Rink 1A0.00 Soda Fountain (food permit needed) 25.00 Sign Painters 25.00 Soy Bean Mill 200.00 Sprinkler Systems 25.00 Stock and Bond Brokers 100.00 SHOWS (Itinerant) Animal 200.00 Circus 250.00 Stage 100.00 Amusement Park - Permanent ?5.00 Dog and Pony Track 200.00 Pony Track 75.00 Carnivals 250.00 Taxi Cabs Special Ordinance-Each Car 100.00 Taxi Drivers Special Ordinance-Each Driver 5.00 Telegraph Office 50.00 Telephone Office Special Franchise Television Station 250.00 Theatre or Motion Picture 150.00 Trading Stamps 50.00 Transfer Trucks, 525.00 each truck up to 5100.00 max. 100.00 Trees Clearing or Surgeon 25.00 Truckers, Hauling for Contractor 25.00 Truck Lines, each truck 525.00 up to 5100.00 Maximum 100.00 Trucks for Hay Merchants Itinerant 25.00 Trucks and vehicles for hire 25.00 UPHOLSTERY: Automobile 25.00 Furniture 25.00 Household & Mattresses 25.00 Undertaker 100.00 Vehicles for hire 25.00 -9- Veterinary S 25.00 Warehouse Public Storage 50.00 Watch Maker & Repairing 25.00 Welding Shop 25.00 Wholesale Merchants, All kinds 100.00 Wholesale Oil & Gas Dealers 150.00 Whiskey Wholesale Dealers 700.00 Woodyards 10.00 Woodworking Plants 50.00 SECTION 2: Where two or more businesses each of which require the payment of a separate license shall be carried on by any person, firm or corporation upon the same premises, the license shall be an amount equal to the highest license provided for carrying on of any such businesses separately, plus, one- half the license fee provided for carrying on each of the other businesses separately. All licenses provided herein shall be for the calendar year beginning January 1st, provided that said license is issued prior to June 30th. If such business, trade, profession, voca- tion and/or calling should be begun after June 30th and prior to September 30th, the charge shall be one-half (~) of that for the calendar year. If such business, trade, profession, vocation and/or calling should be begun after September 30th, the charge shall be one-fourth (~) of that for the calendar year. All licenses issued under the provisions of this Ordinance shall expire at midnight on December 31st of the year for which said licenses may be issued. SECTION 3: The license fees or occupation taxes herein provided for shall be due and payable on January 1st of each year, or within ten (10) days after any business, trade, -10- profession, vocation or calling subject to license, and shall expire on December the 31st following said licenses shall be payable to the City Clerk who shall issue his receipts in dupli- cate, one of which shall be delivered to the licensee and the f duplicate shall be retained by the City Clerk. The City Clerk ~..~ shall make monthly settlements with the Treasurer and pay to him all license fees collected. SECTION 4: Any person, partnership, association, firm and/or corporation desiring to engage in any of the foregoing businesses, trades, vocations and/or calling shall make applica- tion to the City Clerk for such license on forms prescribed by said City and shall be subject to approval by said City. SECTION 5: The license provided for herein shall not be transferable from any person, persons, firm, association and/ or corporation to another person, persons, firm, association and/or corporation. SECTION 6: The license fee and/or tax provided for in this Ordinance, when paid for any period provided herein, shall not be returnable in case the licensee for any reason surrenders or discontinues his said business, and any sum so paid shall not be returnable to any person, persons, firm, association or cor- poration. SECTION 7: The City Clerk may upon written application therefore, and with the approval of the Mayor endorsed thereon, extend the time for the payment of any license for any period, not exceeding thirty days, but only one extension of time shall be granted. SECTION 8: All Ordinances or parts of Ordinances in conflict herewith are hereby repealed and/or amended as herein set forth. -11- SECTION 9: It is hereby declared to be the intention of the City Council that each word, phrase, sentence, paragraph, section or sub-section shall be a separate provision of this Ordinance, and in the event that any word, phrase, sentence, paragraph, section or sub-section of this Ordinance shall be declared unlawful, or invalid, such declaration shall not affect the remaining portions of this Ordinance and all other provisions hereof shall remain in full force and effect. SECTION 10: Any person, firm, association, partnership or corporation, who shall engage in, carry on, or follow any of the trades, businesses, professions, vocations or callings spe- cified herein within the corporate limits of the City of West Memphis, without having first paid the license fee or occupation tax as herein prescribed, shall be deemed guilty of a violation of this Ordinance, and upon conviction thereof, shall be fined any sum not exceeding double the license fee provided for the trade, business and/or calling. SECTION 11: It is found and determined to be a fact that the provisions contained in this Ordinance are immediately necessary in order that said City of West Memphis shall have an adequate licensing and/or occupation tax, an emergency is hereby declared to exi/jst~, and this Ordinance shall be in full force and effect after /19r~~ li~~~1 ~~~~- -~ ~ 19~~~ . Passed and approved this ,~ 1 day of ~ U'. 1968. CITY OF M HIS, ARKANSAS BY= Mayor A =, ~' ,.- r C ity Clerk