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O R D I NA r~C E NO .
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AN ORD I IJ~'~i~1CE TO LEVY r'',N Ai~VMUA L OCCUPATION TAX UPOfJ AL L
PERSONS, F I RiviS, PARTNERSHIPS, ASSOC I ~~T I OI`JS AND CUR PORAT I ONS
,, ~ ADES, QUS I MESSES,
Er~1GAGED IN ~,ARRYING ON GR FULLJ,;YING CERTAIN TP.
PROFESSIONS , VUCAT I ONS AND~OR CALLINGS `~:~ I TI-I I N TH E CORPORATE
LIMITS OF THE CITY OF `~~:'EST tilEfJiPHIS ANJ TO PROVIDE THE TIf~iE
FOR PAYMEI~IT OF SUCH OCCUPATIONAL AND~OR PRIVILEGE TAXES AND
TO PROVIDE PEiJ/~LTIES FOR NON-PAYN"SENT THEREOF.
QE IT URDAINEJ by the City Counci I of the City of ~'Y¢st
P~1¢mph i s, Arkansas :
SECTION I. That an annual licens¢ fe¢ be, and th¢ sam¢ is,
h¢reby levied and assess¢d upon every person, partnership,
association, firm or corporation engaged in carrying on or
following, within the corporat¢ limits of the City of a/¢st
Memphis, ;'~rkansas, each of th¢ following trades, busin¢sses,
professions, vocations, and~or callings an amount set opposite
the trade, business, profession, vocation, and~or calling
her¢in mentioned, which annual licens¢ fee shall be in addi-
tion to any other license or tax levi¢d by any other Ordinane¢
of the City of `N'est Prlemph i s, and said 1 ic¢nse fee sha I I be du¢
on and payable January Ist of each year by all persons, part-
nerships, firms and~or corporations th¢n ¢ngag¢d in any busi-
ness for which a privileg¢ license is charged, and said
licens¢ fee shall become delinquent on February Ist ther¢aft¢r.
Any person, partnership, association, firm and~or corpor-
ation engaging in any business for which a privil¢g¢ license
is payable und¢r this Ordinance subsequ¢nt to January Ist of
any year shall imrn¢diat¢ly apply for and pay the (ic¢nse fe¢
provided for in this Ordinance, and if not paid within thirty
(301 days after such person, partnership, association, firm
and~or corporation bec;ins such business, shall be delinquent
and subject to the penalties h¢rein provided.
The trades, business¢s, professions, vocations and~or
callings for which licens¢ fees shall be payable ar¢ as
'I follows:
Fortune T¢II¢rs, Palmists or any other like kind - $ 1200,,00
of bus i n¢ss - - - - - - - - - - - - - - - - - -
An i ma I Shows - - - - - - - - - - - - - - - - - - - - $ 200,00
Circus - - - - - - - - - - - - - - - - - - - - - - - $ 250.00
Dog and Pony Shows - - - - - - - - - - - - - - - - - $ 200.00
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_ _ _ _ _ _ _ _ _ $ 250,00
Night Club - - - - - - - - - - - -
- - - - - - - - - - $ 75,00
Pony Track - - - - - - - - - -
_ _ _ _ _ _ _ _ _ _ $ 7500
Amusement Park - - - - - - - - - -
_ _ _ _ _ _ _ _ _ ~ 25.00
Accountant - - - - - - - - - - - -
_ _ _ _ _ $ 25.00
Certified Public Accountant - - - - - - -
_ _ _ _ _ _ _ _ _ _ $ 25.00
Veterinarian - - - - - - - - - - -
______~200.00
Professional bondsman - - - - - - - - - -
Collection Agency - - - - - - - - - - - - - - - - - - 4,100.00
SECTION 2. ~Xlhere two or more businesses each of which
require the payment of a separate license shall b¢ 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 b¢ for the calendar
year beginning January 1st, provided that said license is
issued prior to Jun¢ 30th. If such business, trade, profes-
sion, vocation and~or calling should be begun after Jun¢ 30th
and prior to September 30th, the charge shall b¢ one-half
(21 of that for the calendar year. If such business, trade,
profession, vocation and~or calling should b¢ begun after
September 30th the charge shall be one-fourth (-41 of that
for the ca I¢ndar year.
Ail licenses issued under the provisions of this Ordin-
ance shall expire at midnight on December 31st of the year
for which said licenses may b¢ issued.
SECTION 3. The license fees or occupation taxes herein
provided for shall b¢ due and payable on January first of
each year, or within 10 days after any business, trade, pro-
fession, vocation or calling subject to license, and shall
expire on D¢c¢mber the 31st following; said licenses shall
b¢ payable to the City CI¢rk who shall issue his receipts in
duplicate, one of evhich shall b¢ delivered to the licensee
and the duplicate shall he retained by the City Clerk. Th¢
City Clerk shall make monthly settlements with the Treasurer
and pay to him all license fees collected.
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~~ SECTION 4. Any person, partnership, association, firm
and~or corporation d¢siring to engage in any of the forgoing
businesses, trades, vocations and/or calling shall mak¢ appli-
cation to th¢ City Clerk for such lic¢nse on forms prescribed
' by said City and shall be subject to approval by said City.
SECTION 5. The lice
nse provided for herein shall not b¢
transf¢rable from any person, persons, firm, association and~or
corporation to another person, persons, firm, association
and~or corporation.
SECTION 6. The lic¢nse fee and~or tax provided for in
this Ordinanc¢, when paid for any period provided herein,
shall not be returnable in case the licensee for any reason
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surrend¢rs or discontinues his said business, and any sum so
paid shall not b¢ returnable to any person
persons, firm,
corporation or association.
SECTION 7. The City Clerk may upon written application
therefor, and with th¢ approval of the f~~ayor ¢ndors¢d thereon,
extend th¢ time for the payment of any lic¢ns¢ for any period,
I not ¢xc¢¢ding thirty days, but only one extension of time sha I
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be granted.
SECTION 8. All Ordinances or parts of Ordinances in
~ conflict herewith are hereby rep¢aled and/or am¢nded as herein
s¢t forth.
SECTION 9. It is hereby declared to be th¢ intention of
the City Council that each word, phrase, sentence, paragraph,
section or sub-section shall b¢ a s¢parate provision of this
Ordinance, and in th¢ event that any word, phrase, sentenc¢,
paragraph, section or sub-section of this Ordinance shall be
declared unlawful, or invalid, such d¢claration shall not
aff¢ct th¢ r¢maining portions of this Ordinanc¢ and all other
provisions hereof shall remain in full force and ¢ffect.
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SECTION 10. Any person, firm, association, partnership,
or corporation, who shall engaq¢ in, carry on, or follow any
of th¢ trades, businesses, professions, vocations or callings
sp¢cifi¢d herein within the corporat¢ lirnits of the City of
.`Vest iviemphis, without having first paid th¢ licens¢ fee or
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occupation tax as her¢in prescribed, shall b¢ deemed guilty of
a violation of this Ordinance, and upon conviction thereof,
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shall be fined any sum not exceeding double the license f¢e
provid¢d for the trade, business and~or calling.
SECTION II. It is found and determined to be a fact that
the provisions contained in this Ordinance are imm¢diat¢ly
necessary in order that said City of 'tiniest P~~iemphis shat l hav¢
an adequate licensing and~or occupation tax, an ¢m¢rgency is
h¢reby declared to exist, and this C%rdinance shall be in full
force and effect after March 15. , 1955.
Passed and approved this 15th day of March , 1955.
ayor
ATTEST:
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