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AN ORDINANCE TO AMEND SECTIONS 13-2, 13-8 AND 13-10 OF THE CODE OF ORDINANCES PROVIDING FOR OCCUPATION OR PRIVILEGE TAX
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BE IT ORDAINED by the City Council of the City of Jonesboro, Arkansas:
Section 1: That Section 13-2, the second paragraph, of the Code of Ordinances of the City of Jonesboro, Arkansas, is hereby amended to read as follows:
All persons failing, neglecting or refusing to pay their license or occupation tax within forty-five (45) days from the date the same becomes due shall be subject to penalties as follows:
(a) If paid between forth-five (45) days and seventy-five (75) days from due date 10% of the amount of tax due.
(b) If paid between seventy-five (75) days and one hundred thirty-five (135) days from due date 20% of the amount due.
(c) If not paid within one hundred thirty-five (135) days from the date due 40% of the amount of tax due.
Such penalties shall be in addition to any fines which may be levied as a result of the violation of this chapter.
Section 2: That Section 13-8 of the Code of Ordinances of the City of Jonesboro, Arkansas is hereby amended to read as follows:
All businesses, merchants or traders, either wholesale or retail, where merchandise is sold unless otherwise herein provided for, shall play an annual license fee and occupation tax of five-tenths of one per-cent of the average stock of merchandise carried on hand, where the total stock carried on hand is $10,000.00 or less; for all merchandise carried on hand in excess of $10,000.00 but less than $20,000.00, the said tax shall be four-tenths of one percent for such excess; and for all merchandise carried in excess of $20,000.00, the said tax shall be two tenths of one percent on all stock carried on hand in excess of $20,000.00 provided that the annual license fee and occupation tax of any such business shall not be less than $15.00.
Section 3: That Section 13-10 of the Code of Ordinances of the City of Jonesboro, Arkansas is hereby amended to read as follows:
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(1) ABSTRACTS OF TITLE, including the privilege of practicing law. Each person engaging in the business of making abstracts of title, including the privilege of the head number of the firm to practice law………………………………$60.00
(2) ACCOUNTANTS, Public ………………………………………………… 30.00
(a) Certified Public Accountant………………………………………...40.00
(3) ADDING MACHINE, TYPEWRITER, CASH REGISTER, OFFICE SUPPLY AND MACHINE DEALER ……………………………………………….50.00
(4) ADVERTISING:
(a) Each person advertising on the streets or alleys with banners, cartoons or any other means where no vehicle is used (per week)…………………………. 5.00
(b) Each person engaging in the business of installing electric, neon and metal signs ………………………………………………………………………….35.00
(c) Each person engaging in the business of procuring advertising to be installed upon busses and Taxi-cabs…………………………………………………. .25.00
(d) Each person engaging in the business of billboard or poser advertising…35.00
(e) Sign painters and sign hangers, each person…………………………… 10.00
(5) AMUSEMENT GAME OPERATOR (as provided in Section 13-29)
(6) ANTIQUE NOVELTY GIFT SHOP………………………………………. 10.00
(7) ARCHITECTS (who are licensed)…………………………………………. 40.00
(8) ARTIFICIAL LIMBS. Each person engaged in the business of manufacturing, distributing or selling of artificial limbs or plastic bones……………………10.00
(9) ASPHALT MANUFACTURER …………………………………………125.00
(10) ATTORNEY AT LAW, per person………………………………............ 40.00
(11) AUCTIONEER…………………………………………………………… 25.00
(12) AUTOMOBILES:
(a) Auto repair shop, auto garage and repair shop, auth painting, battery service and auto top and windshield repair shop…………………………………………… 35.00
(b) Radiator repair………………………………………………………… 35.00
(c) Vulcanizing and recapping of tires:
(1) Where five or less persons are employed…………………………… 35.00
(2) Where more than five persons are employed………………………. 60.00
(3) Carrying a stock of goods, such shops shall also pay a tax upon such stock of goods according to Section 13-8…………………………………………………
(d) Auto sales and service agency, including the sale of cars and all products of the automobile manufacturer represented by dealers and operation of shop to service, repair and/or store cars, including sale of parts, accessories, tires and second-hand cars:
(1) Where there is one place of business with one car lot………………….150.00
(2) For each additional automobile or car lot over the first lot, an additional 25.00
(e) Secondhand car dealers:
(1) One car lot……………………………………………………………… 75.00
(2) Each additional automobile or car lot over the first lot, an additional…. 25.00
(f) Automobile accessories and parts. Each person engaged in the business of selling automobile accessories and related parts and not engaged in the operation of an automobile sales agency shall pay as provided in Section 13-8.
(13) AWNING AND TENT MANUFACTURERS…………………………………10.00
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(14) BAKERIES AND PASTRY SHOPS, including all business concerns who sell and distribute bread, cakes and pastries inside the city, whether the concern manufacturing the bread is located in the city or not, but not including revenue derived from interstate, foreign or U.S. Commerce:
(a) Where five or less persons are employed in making and distributing the bread products in the city………………………………………………………35.00
(b) Six to ten persons…………………………………………………………60.00
(c) Over ten persons………………………………………………………...120.00
(15) BAIT SHOPS……………………………………………………………………10.00
(a) Bait and tackle shops or according to Section 13-8 whichever is higher…35.00
(16) BANKS: Per $1000 of the capital stock………………………………………… 1.00
(a) For each drive-in facility located in separate building………………....100.00
(b) For each branch banking facility………………………………………...150.00
(17) BARBER SHOPS:
(a) One or two chairs………………………………………………………… 15.00
(b) All chairs above two, per chair………………………………………....... 5.00
(18) BASKET FCTORY OR VENEERING………………………………………100.00
(19) BATH HOUSES, Turkish, electric baths………………………………………. 20.00
(20) BEAUTY SHOP:
(a) One or two licensed operators………………………………………....... 20.00
(b) All licensed operators above two, each………………………………....... 5.00
(c) Where beauty school is combined………………………………………40.00
(21) BICYCLE DEALERS, new or used……………………………………………35.00
(22) BLACKSHITH SHOP………………………………………………………….30.00
(23) BLUEPRINTS, OR MAP MAKERS, each person……………………………10.00
(24) BOTTLERS:
(a) Having a capacity of 1000 cases or less than 1000 cases per day…......... 75.00
(b) Having a capacity of over 1000 cases and less than 2000 cases per day... 85.00
(c) Having a capacity of over 2000 cases per day………………………….125.00
(1) Agents and distributors for any bottling Plant of the kind set out
above distributing at wholesale the above beverages…………… 60.00
(2) Provided that where such agents and distributors of the bottling plants located outside the city shall deliver in the city an amount equal to the capacity set out above, then such agent and distributor shall pay the license fee as provided for the capacity set out above.
(25) BRICK YARD, OR DEALERS IN BRICKS, exclusively……………………115.00
(26) BROKERS:
A broker under the provisions of this chapter shall be considered as any person who shall bargain for, buy or sell any goods, wares, merchandise or any other valuable thing for any other person/and shall receive therefore a salary or commission or share of any profits made on the transaction or any other thing of value.
Or any person who carries stock or handles consignments of goods, wares or merchandise as agent for another person. Application for license as broker must be made to the city collector and each applicant therefore shall show the names of the firms as well as the names of each person composing the firm and who will expect to operate under the license granted and in no event shall any person be permitted to operate under a license so issued except the regular employees of such firms. Each person acting as a broker shall obtain from the city collector a license for which he shall pay as follows:
(a) Grain broker………………………………………………………………30.00
(b) Cotton seed broker………………………………………………………30.00
(c) Cotton merchandise broker……………………………………………….30.00
(d) Lumber broker……………………………………………………………30.00
(e) All other engaged in brokerage business and not otherwise provided for.30.00
(27) BUILDING & LOAN ASSOCIATIONS………………………………………50.00
(28) BUSINESS COLLEGE…………………………………………………………15.00
(29) BUS LINES:
(a) For bus lines engaged in intrastate commerce operating in and out of the city; provided that no tax shall be levied on interstate commerce, per line………100.00
(b) For bus lines confining their operation to the city limits and not beyond ten miles from the city limits, for each bus operating…………………………... 75.00
(30) BUTANE AND PROPANE GAS DISTRIBUTORS………………………….175.00
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(31) CABINET MAKER OR FURNITURE REPAIR SHOP, including a manufacturer of truck bodies:
(a) One person……………………………………………………………… 15.00
(b) Two or more persons…………………………………………………… 40.00
(32) CANDY:
(a) Factory or places making candy for sale………………………………10.00
(b) Stores or jobbers………………………………………………………...25.00
(33) CARPET, RUG OR MATTRESS CLEANING, RENOVATING AND
M ANUFACTURING…………………………………………………………10.00
(34) CASH REGISTERS: General dealer, agent or solicitor maintaining office of
manufacturers branch………………………………………………………….35.00
(35) CATALOG HOUSES: All persons selling by catalog and storing in and distributing
goods from the city……………………………………………………………100.00
(36) CHIROPODIST:
(a) Per week………………………………………………………………....10.00
(b) Per annum…………………………………………………………………35.00
(37) CIVIL ENGINEER OR SURVEYOR, each person……………………………35.00
(38) CLAIM AGENTS AND INSURANCE ADJUSTING AGENCIES, all persons or firms advertising as adjustors of personal injury claims or insurance claims, or property damage claims…………………………………………………………………….......50.00
(a) For each adjuster employed……………………………………………….10.00
(39) CLEANING AND PRESSERS:
(a) Including hat cleaners and blockers………………………………………30.00
(b) Hat cleaner exclusively…………………………………………………...10.00
(c) Where combined with laundry……………………………………………60.00
(40) CLOTHING STORES shall pay according to Section 13-8.
See also secondhand dealers.
(41) COAL AND/OR COKE YARD………………………………………………25.00
(42) COFFEE AND/OR TEA PEDDLERS…………………………………………50.00
(43) COFFIN MANUFACTURERS………………………………………………25.00
(44) COIN-OPERATED SELF-SERVICE LAUNDRY OR CLEANERS…………
(a) Twenty-five machines or less……………………………………………40.00
(b) For each additional machine over twenty-five………………………… 2.00
(45) COLD STORAGE, PUBLIC, FROZEN LOCKER PLANTS...........................
See section #89……………………………………………………………... 50.00
(46) COLLECTION AGENCY……………………………………………………. 35.00
(47) COMMISSION MERCHANTS: Each commission merchant or agent carrying stock or handling consignments of goods, wares, and merchandise shipped to each agent or dealer from places or points outside or within the state……………………………. 30.00
(48) CONCRETE:
(a) Each factory or plant manufacturing concrete, concrete pipe, culverts or blocks………………………………………………………………………………125.00
(b) Ready-mix concrete operators, each truck……………………………..... 30.00
(c) Concrete contractors……………………………………………………... 10.00
(49) CONFECTIONERY:
(a) Where principal stock in trade is bread, cake, pies, candy, tobacco, etc… 30.00
(b) Confectionery operating cold drink only………………………………... 15.00
(c) Distributors, wholesale. Each manufacturer or agent maintaining a distributing depot, warehouse, or place of business, selling to merchants from stock and making deliveries in the city …………………………………………………30.00
(50) CONTRACTORS OR BUILDERS:
A contractor or builder under the provisions of this Code shall be termed any person, firm or corporation who shall contract or engage to perform in a supervisory capacity any services or labor:
(a) General building…………………………………………………………75.00
(b) Street pavers or sewer builders…………………………………………100.00
(c) Steam heat……………………………………………………………… 50.00
(d) House building……………………………………………………………60.00
(e) Paperhanger, decorators, painter, plasterer…………………………… 35.00
(f) Stone or brick mason…………………………………………………. 50.00
(g) Plumbing, gas or steam fitting……………………………………… 60.00
(h) Electrical……………………………………………………………... 50.00
(i) All other contractors or builders not provided for……………………. 60.00
(51) CO-OPERATIVE UTILITY……………………………………………… 50.00
(52) COTTON BYERS, AGENTS OR BROKERS……………………………. 30.00
(53) COTTON COMPRESS……………………………………………………100.00
(54) COTTON GIN …………………………………………………………… 125.00
(a) Cotton seed de-linter………………………………………………... 125.00
(55) COTTON SEED OIL MILL OR PROCESSING PLANT……………… 150.00
(56) CREDIT BUREAU……………………………………………………… 60.00
(57) CROP PRODUCTION LOAN AGENCY……………………………… 100.00
(58) CYLINDER BORING…………………………………………………… 12.50
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(59) DANCING TEACHER…………………………………………………… 25.00
(60) DANCE HALL where admission is charged…………………………… 125.00
(61) DENTISTS……………………………………………………………… 50.00
(62) DIRECTORIES each person compiling or offering for sale …………… 125.00
(63) DRUGSTORES OR APOTHECARIES. See Section 13-8……………….
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(64) ENGRAVERS…………………………………………………………… 15.00
(65) EXPRESS COMPANIES. Each person doing business as an express company commercially engaged in the city and receiving and sending packages to and from the city to and from any point in the state, not including revenue derived from interstate, foreign or U. S. Commerce………………………………………………………100.00
(66) EXTERMINATING OR TERMITE COMPANY…………………………. 50.00
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(67) FEED MILLS. Manufacturers or processors of dairy feeds, cattle feeds, chicken feeds, stock feeds, horse and mule feeds, or similar products…………………… 50.00
(68) FEED STORES, INCLUDING FEED DISTRIBUTORS, wholesale or retail, shall play a tax according to Section 13-8.
(69) FISH MARKET………………………………………………………………. 35.00
(70) FISH PEDDLER……………………………………………………………… 35.00
(71) FLORISTS. Each florist, agent or dealer in flowers…………………………. 60.00
(72) FOOD AND HOT TAMALE PEDDLER…………………………………… 25.00
(73) FRUIT AND VEGETABLE BROKERS OR DEALERS…………………... 25.00
(74) FRUIT AND VEGETABLE STANDS, where fruit and vegetables are the principal
stock in trade, and where paying no license tax under item (73) above …………. 25.00
(75) FURNITURE STORES shall pay according to Section 13-8. See also secondhand dealers……………………………………………………………………………………
(76) FURNITURE STORAGE. Each person conducting or engaged in the business of packing or storing furniture or household goods of any nature for the general public for a consideration where no other warehouse license is paid…………………………… 25.00
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(77) GASOLINE FILLING STATIONS:
(a) For first pump…………………………………………………………… 30.00
(b) For each additional pump………………………………………………. 7.50
(c) Where mechanical tune-up or repair work is performed, an additional… 10.00
(d) When such filling stations shall also carry a stock of goods, said station shall pay a tax upon such goods according to Section 13-8.
(78) GRAIN ELEVATORS, including rice milling or processing…………………200.00
(79) GRAVEL CRUSHING AND GRAVEL SCREENING PLANT……………250.00
(80) GRIST MILL………………………………………………………………… 50.00
(81) GROCERY STORE shall pay the license and tax as provided in Section 13-8.
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(82) HANDLE FACTORY. Each person conducting same………………………...100.00
(83) HARDWARE STORES shall pay a license tax according to Section 13-8.
(84) HATCHERY…………………………………………………………………… 25.00
(85) HORSES, MULES, CATTLE, HOGS OR LIVESTOCK TRADER…………. 30.00
(86) HOTELS:
(a) Where 10 rooms or less…………………………………………………. 25.00
(b) 10 to 19 rooms…………………………………………………………. 30.00
(c) 20 to 29 rooms…………………………………………………………. 40.00
(d) 30 to 39 rooms…………………………………………………………. 45.00
(e) 40 to 49 rooms…………………………………………………………. 60.00
(f) 50 to 74 rooms…………………………………………………………. 85.00
(g) 75 to 99 rooms…………………………………………………………135.00
(h) 100 rooms or over…………………………………………………… 185.00
Boarding houses, lodging houses, or other houses kept for the entertainment of transient guests shall be classed as a hotel, including also tourist camps, and all such persons operating such places shall file with the city collector a sworn statement of the number of rooms offered to the public.
(87) HOUSE MOVERS AND WRECKERS:
(a) House Movers………………………………………………………… 150.00
(b) House Wreckers………………………………………………………. 50.00
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(88) ICE CREAM FACTORY:
(a) Each person manufacturing ice cream to sell at wholesale or wholesale and retail………………………………………………………………………………. 100.00
(b) All persons who retail all ice cream manufactured by them………… 25.00
(89) ICE DEALERS AND/OR MANUFACTURERS:
(a) Where frozen food or cold storage locker is operated in connection with ice dealer………………………………………………………………………………. 75.00
(b) In connection, for each ice vending machine or house operated by such dealer
…………………………………………………………………………. 5.00
(90) INSTALLMENT GOODS DEALER. Each person doing business on the installment plan, and not otherwise provided for in this chapter………………………………. 25.00
(91) INSURANCE AGENCIES:
(a) All insurance agencies or companies except fraternal…………………. 25.00
(b) Where loan agency is operated in connection with insurance agency … 60.00
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(92) JEWELRY STORE AND DEALERS shall pay according to Section 13-8.
(93) JOB PRINTING:
(a) Three or less employed………………………………………………… 35.00
(b) Over three employed…………………………………………………… 60.00
(94) JUNK DEALERS, scrap iron, steel, scrap metals, hides, furs, (raw), junk…175.00
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(95) LABORATORIES, dental or medical……………………………………… 75.00
(96) LANDSCAPE GARDNERS, not paying a florist license……………………. 50.00
(97) LAUNDRY OR LINEN SUPPLY…………………………………………… 50.00
(a) Where combined with cleaners……………………………………… 60.00
(98) LIQUEFIED PETROLEUM DEALER……………………………………175.00
(99) LOAN COMPANIES OR AGENTS……………………………………… 35.00
(100) LOCKSMITH AND/OR GUN REPAIR AND/OR KEYMAKERS……… 15.00
(101) LUMBER MANUFACTURES……………………………………………100.00
(102) LUMBER YARD shall pay according to Section 13-8 providing that in no event the amount of tax shall be less than………………………………………………100.00
(103) LUNCH WAGON on street………………………………………………. 12.50
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(104) MACHINE DEALER OR AGENCY, agricultural machinery, machinery generally
…………………………………………………………………………………….150.00
(105) MANUFACTURERS:
To be based on the number of employees as follows:
(a) Less than 5………………………………………………………………25.00
(b) 5 to 9…………………………………………………………………….50.00
(c) 10 to 24 …………………………………………………………………75.00
(d) 25 to 49 ………………………………………………………………100.00
(e) 50 to 74 ………………………………………………………………125.00
(f) 75 to 99 ………………………………………………………………150.00
(g) 100 to 149 ……………………………………………………………175.00
(h) 150 to 199 ……………………………………………………………200.00
(i) 200 and above …………………………………………………………225.00
All numbers specified shall be deemed to be inclusive: in determining the number of employees, all full-time office and managerial personnel shall be included, as well as plant workers.
(106) MARBLE: Each dealer in marble articles, grave stones and similar materials. 35.00
(107) MERCHANT TAILOR, without stock or agent……………………………… 10.00
(108) MESSENGER SERVICE AND PACKAGE DELIVERY…………………… 10.00
(109) MILK DISTRIBUTORS:
(a) One truck ……………………………………………………………… 30.00
(b) Each additional truck …………………………………………………… 10.00
(110) MISCELLANEOUS OCCUPATIONS ……………………………………… 30.00
(111) MOTION PICTURE SHOWS, THEATER OR VAUDEVILLE:
(a) Having a seating capacity of 500 or less………………………………. 125.00
(b) Having a seating capacity of 501 to 1000 …………………………… 175.00
(c) Having a seating capacity of over 1000 ……………………………… 225.00
(d) Drive-in theaters ……………………………………………………… 150.00
(112) MUSICAL INSTRUMENT AND SUPPLY STORE………………………….50.00
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(113) NEWSPAPERS ………………………………………………………………200.00
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(114) OCULIST (or eye, ear, nose or throat physician)…………………………… 60.00
(115) OPTOMETRIST……………………………………………………………… 50.00
(116) OILS, WHOLESALE: Each dealer in fuel, lubricating or illuminating oil, gasoline, wholesale……………………………………………………………………175.00
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(117) PACKING HOUSES, selling salted or smoked meats, green products, including
Pork, fresh beef, mutton, sausage and meat products……………………… 150.00
(118) PACKING HOUSE PRODUCTS: Dealers, agents or brokers of meat products at
Wholesale, not licensed as a packing house………………………………….100.00
(119) PEDDLING:
(a) Hot tamales……………………………………………………………….10.00
(b) Not otherwise covered:
(1) Per year………………………………………………………… 25.00
(2) Per day……………………………………………………………5.00
(120) PHYSICIANS, each physician, surgeon, osteopath, chiropractor, who practice their
Profession………………………………………………………………………60.00
(121) PHOTOGRAPHER, PHOTO SHOPS OR DEALER IN PHOTO SUPPLIES: 25.00
(122) PIANO TUNER, where not employed by or connected with licensed music
Instrument store………………………………………………………………...10.00
(123) PLUMBER: Master plumbers operating a plumbing business or shop………50.00
(124) POULTRY AND /OR EGGS: Wholesale, where principal business………….25.00
(125) PUBLIC VENDOR: Each person selling from strands on the streets, alleys or
Public grounds and not otherwise provided for……………….………………25.00
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(126) RADIO OR TELEVISION STATION………………………………………175.00
(127) RADIO: Each dealer, including operator of a radio repair shop…………… .35.00
(128) REAL ESTATE: Each person engaged in buying, selling, caring for or renting real-
estate ………………………………………………………………………35.00
(129) REPAIR SHOP: Each repair shop not otherwise licensed……………………30.00
(130) RESTRUANTS AND CAFES:
(a) 20 stools or chairs or less…………………………………………………20.00
(b) 21 to 30 stools or chairs………………………………………………....30.00
(c) 31 to 40 stools or chairs………………………………………………....40.00
(d) 41 to 75 stools or chairs…………………………………………………50.00
(e) 76 to 100 stools or chairs…………………………………………………65.00
(f) 100 stools or chairs or over……………………………………………….80.00
(g) Drive-in restaurants, regardless of inside seating capacity, where capacity,
Where car service is offered……………………………………………...60.00
(h) Drive-ins not offering food cooked on premises…………………………40.00
(I) Delicatessens, where food is prepared for take-out by customer, not consumed
on the premises…………………………………………………………...40.00
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(131) SALVAGE DEALERS, Miscellaneous………………………………………50.00
(132) SECOND-HAND DEALERS:
(a) Clothing…………………………………………………………………25.00
(b) Automobiles (see automobiles)…………………………………………
(c) Furniture (or according to Section 13-8 whichever is higher)……………35.00
(133) SHOE REPAIR SHOP:
(a) One person………………………………………………………………15.00
(b) Two or more persons……………………………………………………30.00
(134) SKATING RINKS……………………………………………………………125.00
(135) STAVE MILL AND SAWMILL……………………………………………... 50.00
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(136) TAXICABS: For each vehicle so used……………………………………… 30.00
(137) TELEPHONE COMPANIES (see special ordinance)…………………………
(138) TELEGRAPH COMPANIES: Each person commercially in business in this city is sending messages from the city to any other part of the state or from any part of the state to the city (it is not the purpose hereof to tax interstate or foreign or any U.S. Business)… ………………………………………………………………………………………10.00
(139) TIN AND SHEET METAL WORKER OR SHOP: Each person so engaged, except, roofers………………………………………………………………………35.00
(140) TRANSFER COMPANIES: Any person engaged in the business of moving household goods, etc, or hauling the merchandise or materials, including storage and warehousing………………………………………………………………………...50.00
(141) TRUCK FREIGHT LINES engaged in intrastate commerce operating in and out of the city, provided that no tax shall be levied on interstate commerce, per line…….100.00
(142) TRUSS MANUFACTURERS OR DISTRIBUTOR……………………….. 25.00
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(143) UNDERTAKERS…………………………………………………………….100.00
(144) UPHOLSTERERS…………………………………………………………… 30.00
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(145) VETERINARIANS……………………………………………………………35.00
(a) Where animal hospital is operated……………………………………….60.00
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(146) WATERMELONS: When sold from car for each railroad car offered for sale.15.00
(147) WELDING COMPANY, each person conducting…………………………….30.00
(a) Machine shop and welding supplies……………………………………100.00
(148) WOOD YARD OR WOOD DEALER……………………………………………………………………………...25.00
Section 4: It is found and declared by the City Council of the City of Jonesboro, Arkansas that the general funds of the City are insufficient to meet the demands of City Government and that it is necessary to raise such funds for the coming fiscal year by an increase in the occupation tax; without such increase services of the municipality may suffer a decline and an emergency is hereby declared to exist and this Ordinance, being necessary for the preservation of the public peace, health and safety, shall take effect from and after its passage and approval.
PASSED and ADOPTED this 25th day of November, 1963.