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ORDINANCE NO. '`~' I T
AN ORDINANCE TO AMEND ORDINANCE NO. 175 WHICH ORDINANCE
IS ENTITLED "AN ORDINANCE TO LEVY AN ANNUAL OCCUPATION
TAX UPON ALL PERSONS, FIRMS, PARTNERSHIPS, ASSOCIATIONS
AND CORPORATIONS ENGAGED IN CARRYING ON OR FOLLOWING
CERTAIN TRADES, BUSINESSES, PROFESSIONS, VOCATIONS AND/
OR CALLING WITHIN 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 PENAL-
TIES FOR NON-PAYMENT THEREOF.
WHEREAS, there exists some confusion as to the amount to
be paid for occupational and/or privilege taxes for certain pro-
fessions, trades, businesses, vocations and/or callings, and
WHEREAS, it is necessary that same be clarified in order
to alleviate such confusion, NOW, THEREFORE
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WEST
MEMPHIS, ARKANSAS:
Section 1. That portion of Section 1 of Ordinance 175
which enumerates trades, businesses, professions, vocations and/ or
callings and sets opposite the trade, business, profession, vocation
and/or calling an amount to be paid is amended as follows:
Attorney (each)
Chiropractor, Chiropodist, Phrenologists,
and Neuropaths (each)
Coal Dealers
Distributors
Ice Cream, Hot Dog, Hot Tamale Wagons or
Carts (each)
Mail Order Houses
Old Iron and/or Junk Dealers
Physician (each)
Public Accountant (each)
Radio and/or Television Repair Shop
Repair Shops (Lawn Mower, Small Tools)
525.00
25.00
100.00
50.00
25.00
250.00
100.00
25.00
25.00
25.00
25.00
The remainder of Section 1 of Ordinance No. 175 except
as hereinabove specifically amended shall remain in full force and
effect.
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2.
SECTION II. All of the remaining sections of ordinance
No. 175 not amended by this ordinance shall remain in full force
and effect.
This ordinance shall take effect and be in force from
and after the date of its approval.
Passed this day of December, 1961.
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MAYOR
City Clerk
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