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144
~. ~, . ~' ORDINANCE N0. 144 AN ORDINANCE TO LEVY AN ANNUAL OCCUPATION TAX UPON ALL PERSONS, FIRMS, PARTNERSHIPS, ASSOCIATIONS AND CORPORATIONS ENGAGED IN CARRYING ON OR FOLLOt~ING CERTAIN TRADES, BUSINESSES, PROFESSIONS, VOCATIONS AND/OR CALLINGS WITHIN THE CORPORATE LIMITS OF THE CITY OF WEST MEMPHIS AND TO PROVIDE "'HE TIME FOR PAYMENT OF SUCH OCCUPATIONAL AND/OR PRIVILEGE TAXES AND TO PROVIDE PENALTIES FOR NON-PAYMENT 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, partnership, 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, f and/or callings an amount set opposite the trade, ' business, profes8lon, vocation, and/or calling herein meat oned, which annual license fee shall be in addition to shy other license or tax levied by any ,other 4~dinance, and said license fee shall be due on January 1$t oP each year by all persons, partnerships, firms and/or corpor- ations then engaged in any business toy which a privilege license i~ charged. Such license fee shall become delinquent on February let of each year as to such person, partnerships, associations, firma and/or corporations, who have ndt previously paid the same for the current year, and in the event any person, partnership, association, firm and/or corporation engages in any business for which a privilege license is assessable under this Ordinance subsequent to January lst of any year, such license fee as to any such person, partnership, association, firm and/or corporation shall be due and payable before sai8 person, partnership, association, firm and/or corporation shall engage in such business, trade, . + } ' ' r `. 1 1 2- prof ession, voca~lon and,lor calling, and shall become de5.inquent within thirty (30) days after such business, firm or corporation engages 1n such business and any portion of the license Pee remains unpaid. The trades, businesses, professions, vocations and/or callings for which license Pees shall be assesed are as follows. Abstract Companies .........................~..~Q,Op Any business not otherwise provided herein, the annual licence Pee shall be..... 25.00 Auctioneers ................................ 50.00 Auto body and/or paint shops ............... 50.00 Attorneys . ................................. 25.00 Airports ................................... 50.00 Bakeries ................................... 25.00 Bakery er Dellcatessen8 .................... 25.00 Banks and Banking .......................... 100.00 Barber Shops (Per chair) .................. 10.00 r Beauty Shops .. ............................. 20.00 Billiard or Pool Table Parlors (Per table). 10.00 Blacksmiths ...- ............................ 25.00 Bottling Works ............................. 100.00 Bowling Alley - For first Six Alleys ....... 50.00 For each additional Alley... 5.00 Brokers-Commodities or Securities ..~........ 50.00 Building and/or General Contractors ........ 100.00 Building and Loan Agencies ... .............. 50.00 Bulk 011 and/or Gas dealers-Located out of City but doing business in City.... 100.00 Bus Stations .......... ..................... 75.00 Butane Gas and Accessories ................. 100.00 Casket or CoPPin Factories' .................. 75.00 Chiropractors, Chiropodists, Phrenologists, Neuropaths ... ............... 25.00 Coal Dealer$ ............................... 25.00 Concrete Mix Plant ... ...................... 100.00 Concrete Products .......................... 50.00 ~. .- -, . ~ . 3- Contractors Equipment Dealers .............~ 200.00 Cotton Buyers and Brokers .................. 25.00 Cotton Gins . ............................... 100.00 Coin Operated Vending Machines .Operators ... 20.00 Cotton Compresses . ......................... 250.00 Credit Agencies ............................ 25.00 Cabinet Shops .............................. 25.00 Dairies or Dairy Products ... ............... 50.00 Dealers in Farm Machinery and Implements Under X50,000.00 a year ......... 50.00 Dealers in Farm Machinery and Implements Over ~ 50,000.00 a year ......... 100.00 Detectives or Detective Agencies ........... 25.00 Distillery ................................. 500.00 Domino Games, (Per Table) .................. 10.00 Drug Store ................................. 75.00 Dentists .... ............................... 25.00 Distributors .... ........................... 25.00 Electric Motor and/or Transformer, RewindiAg and Repairs ............. 50.00 Electric Wiring and Installation ........... 50.00 Feed and/or Seed Dealers ..... ............... 50.00 Fish Markets ............................... 25.00 Florists, Plant Nurseries and/or Landscaping 50.00 Frozen Food Lockers ........................ 50.00 Fruit Stands ............................... 25.00 Funeral Homes .............................. 50.00 Garages and Auto Repair Shops............... 50.00 Grain and/or Feed Mills .... ................ 100.00 Hotels and/or Rooming Houses of Less than l0 rooms ........... .20.00 Hotels of more than l0. rooms ............... 50.00 Ice Cream, Hot Dog, Hot Tamale Wagons or Carts ....... 10.00 Ice Distributors, Retail ................... 50.00 Ice Plants ................................. 100.00 :, ,. ,' ~, ~= t~ Insurance Adjustors .......................~ 25.40 Insurance Agencies .. ...................... 50.00 Insurance Agents .... ...................... 25.00 Interior Decorators ....................... 2.5.00 Jewelers .... .............................. 50.00 Launderettes or Home Laundries ............ 25.00 Lumber Manut'acturers ...................... 150.00 Machine Shops- Fabricating Works .......... 50.00 Meat Market or Butcher Shop ............... 25.00 Merchants - Average Stock not to exceed X1,000.00 ............. 25.00 Average Stock ~l,ooo.oo to X5,000.00 ....... 50.©© Average Stock in Excess of X5,000.00 ................. loo.oo Merchants - Wholesale .................... 100.00 Minnow Pits or Live Bait ................. 20.00 Money Lenders, other than Banks, or Buildings and Loan Agencies. 75.00 Newspapers Publishing .................... 50.00 Optometrists ............................. 25.00 411 Mills ................................ 250.00 41d Iron andfor Junk Dealers ............. 50.00 Outdoor Advertising ...................... 25.00 Printers, Job. ....... ................... 25.00 Pecan Shelling and/or packing plants ..... 50.00 Pet Shops ................................ 25.00 Photographers ............................ 25.00 Plumbers or Plumbing Contractors ........ 50.00 Popcorn Machine .......................... 5.00 Photographer, Studio ..................... 25.00 Physicians .......... ..................... 25.00 Pottery, Retail ... ....................... 10.00 w Y ~ • .r ~. Pressing, Dry Cleaning and/or Laundering Plant ................~ 100.00 Pressing, Dry Cleaning and,lor Laundering Routes, Linen Supply Co., or Diaper Service or Supply Co . ...................... 100.00 Produce Dealers, Live Pouldry, etc. ....... 25.00 Public Accountants ........................ 25.00 Radio Broadcasting Station ................ 150.00 Radio Repair Shops ........................ 15.00 Real'Estate Agents ........................ 25.00 Refrigerator Repair ....................... 25.00 Retail Automobile Dealers ................. 100.00 Retail and 011 Stations (each active pump). 10.00 Retail Lumber and Supply Dealers .......... 150.00 Retail Whiskey Stores ..............~..,.,. 200.00 Roofing Contractors ....................... 50.00 Restaurants, Lunch Rooms, Cafes, Etc. with Seating capacity of 80 or More Persons . ................ 75.00 Service Station Equipment and Supplies- Salea and Service ............ 50.00 Sheet Metal Works ......................... 50.00 Shoe Cobblers ............................. 10.00 Soda Fountain ............................. 25.00 Soy Hean Mills ............................ 200.00 Sub Contractors: Restaurants, Lunch Rooms, Cafes, Etc. with Seating capacity of Less Than 20 Persons .............. 25.00 Floor Finishers ....................... 25.00 Masonery ............ .................. 25.00 Paper Hangers ......................... 25.00 Painters .. ............................ 25.00 Plasterers ............................ 25.00 Roof ers ............................... 25.00 Siding ... ............................. 25.00 Tile Setters ....... .................. 25.00 Telephone Exchanges ....................... 150.00 Theatre ................................... 150.00 Tire Recapping ............................ 50.00 Tourist Courts ............................ 50.00 y ~, w~ ~.. w - Trailer Parking Lots ........................$ 50.00 Trailer Sales, House or Freight ............ 50.00 Typewriter and Off ice Machines Sales and Service ............... 25.00 Upholstering and/or mattress making......... 25.00 Welding Shop ............................... 25.00 Wholesale Baer Distrubutors ................ 50.00 Wholesale Qasoline and 011 Dealers ......... 100.00 Wholesale Whiskey Stores ................... 700.00 Woodyards .................................. 10.00 Watch Repair Shops ......................... 25.00 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 prem- ices, 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 cal- endar year beginning January 1s*, provided that said license is issued prior to June 30th. If such business, trade, profession, vocation and/or calling should be begun after June 30th and prior to September 30th, thce 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 (4) 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. :~"~ , ; y "~ SECTION 3. The licenses or occupation taxes herein provided shall be payable on January first of each year, or within two weeks after beginning any business, trade, 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 duplicate, one of which shall be ~~~ delivered to the lecensee and the duplicate shall be retained by the City Clerk. The City Clerk shall make monthly settlements with the Treasurer and pay to him all licenses collected. SECTION ~. 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 any period, not exceeding thirty days, but no second exten- sion of time shall be granted. SECTION 5. Any person, Pirm, association, partnership, or corporation, who shall engage in, carrying on, or follow any of the trades, businesses, professions, vocations or callings specified 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 b~ Pined any sum not exceeding One Hundred Dollars and each days violation shall constitute a separate offense. SECTION 6. All ordinances or parts of ordinances in conflict herewith are hereby repealed and/or amended as herein set forth. ~ r r ~ ~ ! • .. * 8 '- SECTION 7. It is the intention of the City Council that each word, phrase, sentence, paragraph, section or subsection shall be a peparate provision of this ordinance and shall be deemed independent of all other provisions herein,~and it is further the intention of the City Council that if any word, phrase, sentence, paragraph, section or sub- section of this ordinance be declared invalid, all other provisions thereof shall rem9.in valid and enforceable. SECTION 8. It being necessary to raise money and assure the collection of occupation taxes and for a new schedule of license f see and provide penalty for non-payment of such tax, an emergency is hereby declared to exist and ~- this ordinance, beeng necessary for the immediate pre- servation of the peace, health, and safety shall take effect and be in full force from and after January 1, 1948. Pawed and approved on the 17th day of December, 1947• ~.~~-~-~ ayor ATTEST ty Cler .