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AN ORDINANCE TO AMEND SECTION 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 13-8 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 pay an annual license fee and occupation tax of five-tenths of one percent of the average stock of merchandise carries on hand, where the total stock carried on hand is $20,000.00 or less; for all merchandise carries on hand in excess of $20,000.00 but less than $30,000.00, the said tax shall be four-tenths of one per cent for such excess; and for all merchandise carried in excess of $30,000.00, the said tax shall be two-tenths of one percent on all stock carried on hand in excess of $30,000.00, provided that the annual license fee and occupation tax of any such business shall not be less than $15.00 nor more than $300.00.
Section 2: That, certain subsections of 13-10 of the Code of Ordinances of the City of Jonesboro, Arkansas are hereby amended to read as follows:
(2) Accountants, Public……………………………. $45.00
(a) Certified Public accountants…………………$60.00
(7) Architects………………………………………$60.00
(10) Attorney at Law, Per Person ……………………$60.00
(11) (a) Auctioneer…………………………………...$25.00
(b) Auction Houses, being any place where an
Auction is held more than one time a year;
Provided however, that this section shall not
Apply to judicial sales or sales by Executors of
Administrators, per day………………………$60.00
(c) Any person, firm or corporation holding an
Auction, excluding Auction houses and
Judicial sales or sales by Executors or
Administrators, per day……………………. $ 5.00
(17) Barber Shops:
(a) One chair…………………………………$15.00
(b) All chairs above one chair, per chair……..$ 5.00
(20) Beauty Shops
(a) One licensed operator………………………$15.00
(b) All licensed operators above one, each…… $ 5.00
(c) Where beauty school is combined………… $40.00
(31) Cabinet maker or Furniture repair shop:
(a) One person ……………………………$15.00
(b) Two or more persons………………… $40.00
(35) Catalog Houses:
All persons selling by catalog and storing in
and distributing goods from the City…… $150.00
(37) Civil Engineer or Surveyor, each person…… $40.00
(44) Coin-operated Self-service Laundry or Cleaners:
(a) One to five machines, inclusive……… $15.00
(b) Six to ten machines, inclusive…………$30.00
(c) Eleven to twenty-five, inclusive……… $40.00
(d) For each additional machine over twenty-
five……………………………………. $ 2.00
(48) Concrete:
(a) Each factory or plant manufacturing
concrete, concrete pipe, culverts or blocks $125.00
(b) Ready-mix concrete operator, each truck. $50.00
(c) Concrete contractors……………………. $10.00
(54) Cotton Gin……………………………………. $125.00
(55) Cotton Seed De-linter………………………… $125.00
(61) Dentists………………………………………… $60.00
(a) Those over the age of 65 years………… $40.00
(69) Fish Market or Peddler………………………… $35.00
(77) Gasoline Filling Stations:
(c) Where mechanical tune-up or repair work
is performed, an additional…………… $20.00
(89) Ice Dealers and or Manufacturers:
(a) Where frozen food or cold storage locker
is operates in connection with ice dealer. $75.00
(b) In addition, for each ice vending machine
or house operated by such dealer……… $ 5.00
(c) All persons who retail ice manufactured
by them………………………………… $30.00
(114) Oculist: (or eye, ear, nose or throat physician) $60.00
(120) Physicians, each Physicians, Surgeon,
Chiropractor, who practices his profession…$60.00
(128) Real Estate:
(a) Each person holding a real estate broker’s
license…………………………………… $35.00
(b) Each person engaged in buying, selling,
caring for or renting real estate under the
supervision of a broker………………… $ 5.00
Section 3: The following additional categories shall be added:
Lumber or Building materials, wholesale jobber:
Selling wholesale only……………………………… $300.00
Section 4: Subsection 70 of Section 13-10 dealing with Fish Peddlers is hereby repealed.
Section 5: It is found and declared by the City Council of the City of Jonesboro, Arkansas, that certain inequities exists in the occupation tax categories covered in the foregoing Ordinance which should be corrected prior to the 1965 collections and this Ordinance being necessary for the preservation of the public peace, health and safety, an emergency is hereby declared to exist and this Ordinance shall take effect from and after its passage and approval.
PASSED and ADOPTED this 21st day of December, 1964.