128• ~` is t
ORDINANCE IdO.~~ ~
BE 1TI' ORDAINED by the Council of the City of Wiest Memphis, Arkansas:
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AN ORDINANCE TO AMEND ORDINANCES NO. 33, 68, 84, 93, 97 ~ ~:.13~OF THE CITY.
OF WEST MEMPHIS, ARKANSAS, BEING "AN OIDINANCE TO LEVY AN ANNUAL OCCUPA'T'ION
TAX UPON ALL PER50N5, FIRP,tiS AND CORPORATIONS ENGAGED IN, CARRYING ON OR
FOLL04~tNG CERTAIN TRADES, BUSTNF~SES, PROFESSIONS, VOCAT~.ONS AND CALLINGS
WTTFiIN THE CORPORATE LIMITS OF THE CITY OF WEST b2Eh'lPHIS AND TO PROVIDE FOR
PUNISHII+IENT UPON VIOLATION THEREOF" BY AMENDING SAID ORDINANCES PJO. 33, 6$,
84, 93, 9'7 AND 113 OF THE CITY OF WEST MQJIPHIS, ARKl~2~]SAS, T 0 PROVIDE THE TIME
WITHIN rVIiICIi PRIVILEGE TAXES ASSESSED SHALL BE PAID AND TO PROVIDE PENALTIES
FOR NON-PAYMENT AND TO PROVIDE FOR A NE'~'1 SCHEDULE OF LICENSE FEES
Section l:
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That Ordinances No. 33, 68, 84, 93, 97 and 113 of the said City shall
be amended to read as follows:
That an annual license fee be and the same is hereby levied and
assessed upon every person, firm, or corporation engaged inscarrying on
or following within the corporate limits of the City of West Memphis,
Arkansas, each of the follo~ring trades, businesses, professions, vocations,
andfor callings in the etnount set opposite the trade, business, profession,
vocation, andfor calling herein mentioned, which tax shall be in addition,
t0 ~. ~~ taxes levied by any other Act, and said liaens~e fee shall h®
~~'a~~~ ~e~t of each year by allpe~rsabus t3ien,engaged3n amy business
fp~~wh~¢h a privilege license is charged, slid"duCh license fee shall hecome
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, corporation engages in any business for w"rich a privilege license is
assessible under this ordinance subsequent to January lat of any year, such
license Pee as to any such person, firm, or corporation shall be due and
,payable before'said person, firm or corporation shall engage upon such
business and shall be carne delinquent within thirty (30) days after such
business, firm, or corporation engages in such business and any 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 become delinquent
shall be subject to a penalty of ten (10) percent of the amount of the taa
herein levied, c~h~,ch penalty shall be in addition to any~fine or other pro-
vision as provided in Section 5 of this ordinance.
---- The trades, businesses, professions, vocations and/or callings for
which license fees shall be assessed are as follows:
1. Merchants--7iholesale,
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2. Merchants-average stock not to exceed X1,000.00
Average Stock X1,000.00 to X5,000.00
Average St,:ck in'3xcess of X5,000.00
II 3. Drug Store
4. Sod~C Fountain
5. Restuurants, Lunch Rooms, Cafes, etc.
with seating capacity of 20 or more persons
X25.00
50.00
100.00
75.40
25.00
75.00
25.00
25.00
6. Restaurants, Inch Rooms, Cafes, etc. with
seating capacity of less than 20 persons
7. Fruit Stands
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8. Ise Plants
9. 011 Mills
10. Cotton Compresses
11. Ct~tton Gina
12. Telephone Exchanges
13. Distillery
14. Wholesale Gasoline and Oil Dealers
15. Retail Lumber and Supply Dealers
16. Cotton Buyers and Brokers
17. Banks and Banking
1B~ Pressing, Dry Cleaning and/or
Laundering Plant
19. Pressing, Dry Cleaning and/or
Laundering Routes
20. 6holesale ~Ihiskey Stores
21 .. Rilitsl.I 'Whisk"ey Stores ~ ,. T-
22,, Plumbers or Plumbing Contractors
23' Electric Wiring and°'Inatallation
4. Newspapers Publishing and/or Tob Printing
25. Retail Gasoline and Oil Stations (For Each
Active Pump)
26. Garages and Auto Repair Shops
27. Retail Automobile Dealers
28. Barber Shops (Per Chair)
29. Beauty Shops
30. ' 8+~a1 Estate Agents
31. Shoe Cobblers
32. Dish Markets
33. Jev~relers and/or Watch Repairer
34. Bus Stations
35. Hotels of more than 10 rooms
36. Hotels and/or Roaming Houses of less than 10 rooms
37. ~hol~ssale Beer Distributors
38. Bakeries
39. Billiard or Pool table Parlors
(Per table )
40. Building and/or General Contractors
~100.00*
500.00
250.00
100.00
150.00
500.00
100.00
150.00
25.00
75.00
100.00
100.00
200.OA
200,00 ,
50.00
50.00
35.00
10.00
50.00
100.00
.10.00
20.00
25.00
10.00
25.00
25.00
100.00
50.00
20.00
50.00
25.00
10.00
50.00
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41. Old Iron and/or Junk Dealers
42. Dealers in Farm Machinery and Implements
43. Blacksmiths
44. Coal Dealers
45. VYoodyards
46. Funeral Homes
47. Lumber Manufacturers_
48. Casket or Coffin Factories
49. Feed and/or Seed Dealers
50. Tourists Courts - per sleeping rocau
51' Grain and/or Feed Mills
52. goy Bean Mi11s
` 53. ?'hotographera
54. Building and Loan ABeneies
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55. Brokers - CoYmnodities or° Securities
56. Tire Recapping
57. Money Lenders, other than Banks or Building
and Loan Agencies
58. Radio Repair Shops
59. Auctioneers
60. Pecan Shelling and/or Packing Plants
61. Upholstering and/or matt8ess making
62. Florists, Plant Nurseries, and/or Landscaping
63. Chiropractors, Chirppodiats, Phrenologists,
Neuropaths
84. Trailer Sales, House or Freight
65. Ice Cream, I3ot Dog, Hottomale wagons or carte
66. Dairies or Dairy Products (Peddler)
67. Produce Dealers, Line Poultry, etc.
68. Bakery or ~elacatessons
6g„ Meat Markets or Butn~;er Shops (Subject
t~$ealth De~artme
70. Detectives or Detective Agencies
71. Minnow P~.ts of Live Bait
72~ Machine Shops ~ Fabricating ~Tor]~s)
73. Trailer parkway lots
74. Outdoor Advertising
~ 50.00
100.00
25.00
25.00
10.00
50.00
150.00
75.00
50.00
10.00
100.00
200.00
25,00
50.Q4 :.,.~ _:..
50.00
100.00
50.00
15.00
25.00
.50.00
25.00
50.00
25.00
50.00
5.00
10.00
25.00
25.00
25.00 r
25 „~0
20,00
50.00
X5.00
25.00
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!75. Contractors Equipment Dealers X200.00
76. Bowling Alley-For first Six alleyt~ 50.00
For Each Additional A11ey 5.00
77. Refrigerator Repair, 25.00
78. Bottling Works 100.00
79. Roofing Contractors 50.00
80. Concrete Pdix Plant 100.00
81. Concrete Products 50.00
82. Radio Broadcasting Station 100.00
83. Sheet Metal S+~orks 50,00
84. Butane Gas and Accessories 100.00
85. Pottery, Retail 10.00
86. Insurance Agencies 5000
87. Theater 150:.00
88. Popcorn Machine ~~-~~ 5.00
qd~ ction 2: Y~h,ers two or mor usinesses each of which re quire the
paym t 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 the carrying on of any such husineasea
separately, plus, one-half t}ie license fee provided for carrying on each
of the other businesses separately.
Should any business, trade, profession, vocation or calling be begun
~el the second Monday in January of`agy year, the license fee applicable,
.11 be that pro-rate part of the license Pee for orie ~®ar which the number
unexpired months in such year bears to twelve. All licensee shall expire
the 31st day of December, in the year of their issuance.
Section 3: The licenses or occupation taxes herein provided shall
'be payable on or before the second Monday in January of each year, or within
two weeks after beginning any business, trade, profession, vocation or calling
subject to licens®, anc~ shall expire on December the 31st following; said
licenses shall be payable to the City Clerk who shall issue his receipts in
triplicate, one of which shall be delivered to the licensee, one to the
'treasurer, and the ~t`.ird shall be retained b;,* the City Clerk. The City Clerk
shall make monthly settlements with the Treasurer and p ~ over to him ell
'I licenses collected.
Section 4: The City Clerk may, upon written application therefor,
'and with the approval of the Mayor endorsed thereon, extend the time for the
payment of any license for not exce~:ding thirty days, but no second extension
of time shall be granted.
Section 5: Any person, firm, or corporation, who shall engage in,
carry on, or follow any of the trades, businesses, professions, vocations
or callings specified in Section One hereof rrd thin the corporate limits of
the City of ~~est Mem~~his, v~. thout having first paid the license 'fee or occu-
pation tax as herein prescribed, shall be deemed guilty of a violation of
this ordinance, and upon conviction thereof, shall be fined any sum not ex-
ceeding One Hundred Dollars and each days violation shall constitute a
separate offense.
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Section 6: All ordinances or ~~arts of ordinances in conflict herewith
are hereby repealed and/or amended as herein set forth.
Section 7; Should any provision of this ordinance be declared illegal
or unconstitutional, such decision shall not afzect the remaining provisions
hereof, it being hereby declared that the inrtention of the Council is that such
remaining provisions should stand as though separately enacted.
Section S: It being necessary to raise money and assure the collection
of occupation taxes and for anew schedule of license fees and provide penalty
for non-payment of such tax, an emergency is hereby declared to exist and this
ordinance being necessary for the izmaediate preservation oP the peace, health,
sad safety shall take effect and be in full force from and after the d-ate of
its passage.
Section 9: This ordinance shall take effect and be in force on and
after the thirteenth day of December, 1946.
Passed and approved on the 13th day of December, 1946.
Q. ~ ~~
~isyor
Attest:
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