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175
. ,, c,- ,~.,• ,._ .,_. ~m ~ ~/ ORDINANCE NO. '~"."'~ • AN ORDINANCE TO LEVY AN ANNUAL OCCUPATION TAX UPON ALL PERSONS, FIRBS, PARTNERSHIPS, ASSOCIATIONS AND CORPORATIONS ENaAC#ED IN CARRYINt~ ON OR F4LLO~TINa CERTAIN TRADES, BUSINESSES, PROFE88I~JNS, VOCATIONS AND/0!t CALLINGS WITHIN THE CORPORATE LIMITS OF THE CITY OF WEST MEMPHIS AND TO PROVIDE THE TIML FOR PAYMENT OF SUCH OCCUPATIONiL AND OR PRIVILEt~E " 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 18, here levied and assessed upon every person, partner8hip, association, firm or corporation engaged in carrying on or following, within the corporat® limits of the~City of West Memphis, Arkansas, each of the following 'grades, businesses, professions, vocations, and/or callings an amount Set opposite the trade, business, profession, vocation, and/or ca111ng herein mentioned, which annual license fee shall be in addition to and f other license or tax levied by any other Ordinance of the City of West Memphis, and said. license fee shall be due on ~ and :payable ~, ~St~~`o~'~"each year my all persona, partnerships, firms andlor corpora~ione then engaged in any. business for which a privilege license i® charged, and said license fee shall become delinquent on February let thereafter. Any person, partnerships association,. firm gad/or aorporatian engaging in a~- business for which a privilege license is payable under this Ordinance subsequerdr ,~~' to January let of any year shall immediately apply for and pay the license fee provided for in this Ordinance, and if not paid within thirty (~) days after such person, partnership, association, firm and/or corporation begins such business,shall be delinquent and subject to-the penalties herein provided. The trades, businesses, prof si S, •ocatlons and/or eallings""~'or which license Pees shall be are as follows. Abstract Company ........... ............................ Any business not otherwise provided herein, the annual fee shall be ....................................... ~r Auctioneers ...... ................................. Auto body and/or Paint Shops ............................ Attorneys ....................................... Airports ....................................... 25.00 50.00 50.00 25.00 50.00 Air-Conditioning and/or Heating ......................... 100..00 Bakeri®~ ....................................... 25.©0 Bakery or Delicatessens ................................. 25.00 Ranks and Banking ....................................... 100.00 Barber Shops (per chair) ................................ 10.00 Beauty Shops ....................................... ..20.00 Billiard or Pool Table Parlors (per table) .............. 10.00 Blacksmiths ....................................... 25.00 Boarding House ( ) ................... 25.00 Bottling Works ....................................... 100.00' Howling Alley (For t irst Six Alleye) ................... 50.DO Each additional Alley ................................... 5.00' Brokers ....................................... 50.00 (Commodities or Securities) wilding and/or General Contractors .... ................... $ 100.00 Building and Loan Agencies ................................ 54.00" Bulk 011 and/or Qas dealers Located out of city, but doing business in Q#ty ..••••••••• 140.44 Bus citations .............. ............................. 75.04 Butane Gas and Accessories ............................... 100.00 Casket or CoPPin Factories ............................... 75.00 Chiropractors, Chiropodists, Phrenologists, Neuropaths .... 25.00 Coal Dealers ........................................:.. 2,5.04. Concrete Mix Plant ....................................... 100.00 Concrete Products .. ..................................... 50.00 Contractors Equipment Dealers ., ............................ 20.04 Cotton Buyers and Brokers ............................. 25.00. Cotton Gins ....................................... 100.00 Coin Operate8 Pending Machines Operators .................. 20.00 Cotton Compresses ....................................... 250.00 Credit Agencies ....................................... 25.04 cabinet ghops ....................................... 25.00 Dairies or Dairy Products ................................. 50.00 Dealers in Farm Machinery 8c Implements Under 50,000.00... 50.04 Dealers in Farm Machinery & Implements Over 50,000.00 .... 100.00 Detectives or Detective Agencies .......................... 25.00 Distillery ........................................ 500.00. Domino t~amea, Per Table ................................... 10.00 Drug chore ..............................~.......... 75.00 Dentists ........................................ 25.00 Distributors ........................................ 25.00 Electric Motor and/or Transt'ormer. Rewinding and Repairs... 50.00 Electric firing and Installation .......................... 50.00 Feed and/or deed Dealers ................................. 50.00 Fish Markets ........................................ 25.00 Florists, Plant Nurseries, and/or Landscaping ............. 50.00 Frn~an Fnnd LoekerS .........•.••..••••••••••••••••••••••.• 50.00 Fruit ~itands ......................................... 25.00 Funeral Homes ......................................... 50.00 Qarages and Auto Repair Shops ............................. 50.0© alasa Installation ........................................ 25.00 Grain and/or Feed Mille ................................... 100.00 Hay Merchants ......................................... 25.00 Itinerant truckers 3 Hotels of more than 14 rooms .................~............. ~ 50.00 Hotels and/or Rooming Houses of Lees than 10 room8.......... "~ 20.0 Ice Cream, Hot Dog, Hot Tamale Wagons or Carts ............. 10.00 `, ~~ Ioe Distributors, Retail ................................... 50.00 Ice Plants ............................................ 100.04 ~• Insurance Ad~ustora ....................................... 25.00 Insurance Agencies ....................................... 50.00 Insurance Agents ....................................... 25.00 Interior Decorators ....................................... 25.40 Jewelers ....................................... 54.04 7. Lumber Manufacturers ....................................... 150.00 Machine Shops--Fabricating Works .. ......................... 50.80 1 Manufacturer of Candy ........ .............................. 100.40 ,~ M Meat Market ........... ............................ 25.00 (Butcher $hop) Merchants - Average i~tock not to exceed X1,040.00 .......... 25.04 Merchan~te - Average Stock 1;000.40 to X5,000.44 .......... 54.40 Merchants - Average Stock in Excess of X5,000.00 .......... 104.00 Merchants - Wholesale ...................................... 140.00 Minnow Pits or Live Bait ................................... 20.40 Money Lenders, other than Banks, or Buildings and Loan Agency 75.40 ;~ Newspapers Publishing ...................................... 50.00 Optometrists ...................................... 25.00 011 Milla .................................>.... 250.04 Old Iron and/or Junk Dealers ............................... 50.00 Outdoor Advertising ...................................... 25.00 Printers, Job ........,c...,.... ............:....... 25.04 Pecan Shelling and/or packing plants ....................... /50.00 Pet Shop 8 . . • .. . . . Y Y • . W b • u • ! > . • ~ . . s b / + . • T P . W b W ~ . /r 5.4 4 Photographers . .................................... 25.00 Plumb~reb or Plumbing Contractors ... ....................... 50.40 Popcorn Machines ....................................... 5.40 :Photographer, Studio ....................................... 25.00 Physicians ...... ................................. 25.40 Pottery, Retail ...................................,... ~C.CO Presair~g, Dry Cleaningiand/or Laundering Plant ............. 00.04 Pressing, Dry Cleaning and/or Laundering Routes, Linen , Supply Companies, or Diaper Service or 6upply Company....... 0.40 . ProducE Deal®r, Live Poultry, etc . ............................ ~ Public Accountants ...............................~.........iir Radio Broadcasting Station .................................... Radio Repair Shope .......................................:.. Rsal Estate Agents .......................................... Refrigerator Repair .......................................... Retail Automobile Dealers .................................... Retail !il Stations (Each active pump) ........................ Retail Lumber 8a supply Dealers ..............................~~ Retail Whiskey Stores ...........•••••••••••.••••••••••.•••••.. Repair Shops (Lain mower, small tools) ... ..................... Restaurants, Lunch Rooms, Cafes, Etc. with seating capacity of 20 or more persons. .......................................... Restaurants, Lunch Rooms, Cafes, Etc. with seating capacity of Lase than 20 persona .......................................... Restaurant-Drive-Inn ........~ ................................. Roofing Contractors .......................................... Salon (Reducing Treatments, r~iasseur) .......4................... 8andwiehes Wrapped for Sale ................................... Service Station Equipment and Supplies-Sales and Service....... Sheet Metal Works Shine Stands Shoe Cobblers Sign Painters skating Rink soda Fountain Soy Bean Mills Su1a Contractors: Floor Finisher$ Masonery Paper Han~era Painters Plasterers Roof era 6lding Tile Setters .......................................... • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • c . • r ~ s . .. • .......................................... .......................................... .......................................... • • • • • . . . s • A • . • r . J . • . 1 . . 1 f a • . s . t • • . . . . . • • • • .......................................... .......................................... .......................................... .......................................... Telephone F.+JCCha:riges •••••...••.....••..••...••.•...•..•..••••. Theatr® ...........• .............................. Tire Recapping ..........................>,,.....,..,...• Tourist Courts .......................................... Trailer For Rent .....................................s..... Trailer Parking Lots .......................................... Trailer Sales, Hausa or Freight ............................... Typewriter and Off ice Machines - Sales P.nd Service ............ Upholstering and/or Mattress making ........................... 25.00 25.00 150.00 15.0 25.00 25.co 100.00 10.00 150.00 200.00 15.00 75.00 25.00 75.00 50.00 25.00. 25.00 50.00 50.00 10.00 10.00 25.00 150.00 25.00 204.00 25.00 25.0 25.00 ?500 25.00 25.00 25.00 25.00 150.00 150.00 5©.oe 50.00 50.00 50.00 50.00 25.00 25.00 .. ., Washerette - Each Machine up to Five ....................... ~~ 5.00 Additional IKachine after Five ................. 2.5© (Washer, Dryer, Extractor, Ironer) Watch Repair Shope .......................................... 25.00 Welding Shop ...,.....,. ................................. 25.00 Wholesale Beer Distributors . ............................... 50.00 Wholesale t'~asoline and Oil De~.lers ..............~.......... 100.00 ~ Wholesale Whiskey Stores ................................... 700.00 Woodyar~le .................................................. 10.00 Woodworking Plants ......................................... 50.a© ~, J ti i~' iECTIO~t 2. iPhere two or more businesses each of which require the payment of a separate license;shall tie carried on by any person, firm or eorporatian upon the same premises, the license shall tie an saount equal to the highest license provided for carrying on of any such businesses separately, plus, one-halt the license tee,~rovided for carrying on each of the other 'businesses separately. All licenses provided herein shall be Por the calendar year beginning January lst, provided that said license is issued prior to June 30th, It such 'business, trade, profession, vocation and/or aalling should be .began at ter June 30th and prior to September 30th, the_aharge shall_be ore-haaf (~}) of that for the calendar year. It such business, trade, profession, vocation and/or aallir_g should be began after Qeptember 30th the. charge shall be one-fourth (~) of that for the calendar year. All licensee issued under the provisions of this Ordinance shall expire at midnight on December 31st of the year for which said licenses may be issued. ~~CTION 3. ~;~=~ The licenses fee or occupation taxes herein provide8 for sha11 be due and payable on January first of each year, or within l0 days after any business, trade, profession,.. voaation or aalling sub~eat to license, and shall exp~;re on December the ~lst following; ee.id licenses shall be payable to the C1ty Clerk who shall issue his receipts in duplicate, one of which shall be delivered to the licensee and the duplicate shall 'ae retained. by the City Clerk. The dity Clerk shall make onthly settlements with the Treasurer and pay to him all liaeneaolleeted. -, ~,... • SECTION !~. Any person, partnership, association, firm and/or corporation desiring to engage in ahy of the foregoing businesses, trades, vocations and/or calling shall make application to the City Clerk for such license on forms prescribed by said City and shall be subject to approval by said City. SECTION 5. The from any person, persons, person, persons, firm, as SECTION 6. The license provided for herein shall not be transferable firm, association and/or corporation to another sociation and/or corporation. license fee and/or tsx provided for in this Ordinance, when paid for any period provided herein, shall not be returnable in case the licensee for any reason surrenders or discontinues his said business, and arty sum so paid shall not be returnable to any person, persona, firm, association or corporation. SECTION 7. The City Clerk may upon written application therefor, and with the approval of the Mayor endorsed thereon, extend the time for the payment of arty license for any period, not exceeding thirth days, but only one extension of time shall be granted. SECTION 8. All Ordinances or parts of Ordinances in conflict herewith are hereby repealed and/or amended as herein set forth. SECTION 9. It is hereby declared to be the intention of the City Council that each word, phrase, sentence, paragraph, section or sub-section shall be a separate provision of this Ordinance, and in the event that any word, phrase, sentence, paragraph, section or sub-section of this Ordinance shall be declared unlawful or invalid, such declaration shall not affect the remaining portions of this Ordinance and all other provisions hereof shall remain in full force and effect. SECTION 10. any person, firm, association, partnership or corporation, who shall engage in, carry 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 be fined arty sum not exceeding double the license fee grovided for the trade, business and/or calling. -Y SECTION ~ It is found and determined to be a fact that the provisions contained in this Ordinance are im^.iediately necessary in order that said City of YVest Memphis shall have an adequate licensing and/or occupation tax, an emergency is hereby declared to exist, and this Ordinance shall be in full force and effect after January 1, 1950. passes and approved this 20th day of December, 1919. ~dayor ATTEST: 7'"_"_" f; r° ~'.a er ,; '~ `. „. . ~:: Y .~.