113_~
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ORDINANCE N0. 113
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AN ORDINANCE TO AMEND ORDINANCES 33 AND 93 OF THE CITY OF WEST MEfdP~iIS,
ARKANSAS, BEING „AN ORDINANCE TO LEVY AN ANNUAL OCCUPATIpN TAX UPON ALL
PERSONS, FIRMS AND CORPORATION3 ENGAGED IN, CARRYING ON OR FOLLORING
CERTAIN TRADES, BUSINESSES, PROFESSIONS, VOCATIONS AND CALLINGS WITHIN
THE CORPORATE LIMITS OF THE CITY OF WEST ~MPHIS AND TO PROVIDE FOR.
PIJHISP~NT UPON VIOLATION THEREOF" BY AMENDING ORDINANCES 33 AND 93
OF THE' CITY OF WEST MEMPHIS, ARKANSAS, TO PROVIDE THE TI~dE WITHIN WHICH
PRIVILEGE TAXES ASSESSED SHALL BE PAID AND TO PROVIDE PENALTIES FOR
NONPAYIdENT AND TO PROVIDE FOR A NEVI SCH®ULE OF LICENSE FEES
DE IT ORDEINED by the Council of the City of West Memphis, Arkansasz
SECTION 1. That Ordinances 33 and 93 of the said City shall be
amended to read as followss
That an annual lioense fee be and the same is hereby levied
and assessed upon every person, firm, or corporation engaged in,
carrying on, or following within the corporate limits of the
City of West Memphis, Ar]osnsas, each of the Pollaaring trades, bus-
ineasos, professions, vocations, and~or callings in the amount set
opposite the trade, business, profession, vocation, and~or calling
herein mentioned, which tax shall be in addition to all other taxes
levied by any other Aat, and said lioense Pas shall be due on
January 1st of each year by all persons then engaged in any business
for which a privilege lioense is charged, ono Such lioense Fee .shall
become delinquent on February 1st of each year as to such persons who
have not previously paid the same for the current year, and in the
event any person, firm, or aorporation engages in any business for
which a privilege lioense is assessible under this ordinance aubse-
qusnt to January 1st of any year, such lioense Pee as to any such
psrsoa, firm, or corporation shall be due and payable before said
person, Firm or corporation shall engage upon suah businesa~and shall
become delinquent within thirty (30) days after such business, first,
or corporation engages in such business and say portion of the license.
fee remains unpaid.
,~ Any person, firm, or corporation engaged in any business For
which a privilege tax is assessed hereunder after said tax has
became delinquent shall be sub~eot to a penalty oP ten (10~) percent
of the amount of the tax herein levied, which penalty shall be in
addition to any fine or other provision as provided in these ordinances.
The trades, businesses, professions, vocations and~or callings
faT which lioense fees shall be assessed are as follows:
1. Refrigerator Repair X25.00 _
...
2. Bottling Works X50.00
3. Detective Agency X25.00
4. Hosiery Shops X10.00
5. ~lootria Appliance X25.00
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6. Roofing Contractor X25.00
7. Concrete Mix Plant X100.00
8. Any other trade, profession, or calling ~~
not herein specified or more particularly '~'
r=~"'` defined X25.00 '
SECTION 2. It being necessary to raise money and assure the collec-
tion of occupation taxes and for a new schedule of liaenso fees and
provide penalty for non-payment of such tax, an emergency is hereby
declared to exist and this ordianoe being necessary for the imaaediate
preservation of the peace, health and safety shall take effect and
be in full force frost and after the date oY its passage.
Passed and approved this 4th day of December, 1945.
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