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AN ORDINANCE TO AMEND CHAPTER 13, ARTICLE 1 OF THE CODE OF ORDINANCES OF THE CITY OF JONESBORO, ARKANSAS THE SAME DEALING WITH LICENSE AND PRIVILEGE TAXES (NOTE: THIS ORDINANCE WAS AMENDED BY ORD-79:1956 ON FEBRUARY 19, 1979)
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BE IT ORDAINED by the City Council of the City of Jonesboro, Arkansas:
Section 1: Section 13-2 of the Code of Ordinances of the City of Jonesboro, Arkansas is hereby amended to read as follows:
Prescribed an annual occupation taxes shall be due and payable on the first day of January of each year, and shall be paid to the City Collector, and the City Collector shall issue a receipt for the proper amount of money received, and shall issue the proper licenses therefore sum of money and such license shall be good and valid for the years so paid provided that any business, occupation, vocation, profession or calling begun within the calendar year shall be pro-rated by the number of months left in the calendar year and shall be charged an annual license fee based upon the number of calendar months left in the year.
All persons filing, neglecting or refusing to pay their licenses 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 forty-five (45) days and seventy-five (75) days from the due date ten percent (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 twenty percent (20%) of the amount due.
(c) If not paid within one hundred thirty-five (135) days from the date due forty percent (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.
The City Collector shall publish, in a local newspaper of general City life circulation, a list of all persons failing, neglecting or refusing to pay their licenses or occupation tax. Said license list of delinquencies shall be published by the City Collector on or before the first day of July of each year.
Section 2: Section 13.8 of the Code of Ordinance of the City of Jonesboro, Arkansas is hereby amended to read as follows:
(a) All businesses, merchants or traders, either wholesale or retain, where merchandise, is sold, unless otherwise herein provided for, shall pay an annual license and occupation tax of five tenths (5/10)of one percent (1%) of the average stock of merchandise carried on hand, where the total tock carried on hand is Twenty Thousand Dollars ($20,000.00) or less; for all merchandise carried on hand in excess of Twenty Thousand Dollars ($20,000.00) but less than Thirty Thousand Dollars ($30,000.00), the said tax shall be four tenths (4/10) of one percent (1%) for such excess, and for all merchandise carries in excess of Thirty Thousand Dollars ($30,000.00) the said tax shall be two tenths (2/10) of one percent (1%) on all stock carried on hand in excess of Thirty Thousand Dollars ($30,000.00) provided that the annual license fee and occupation tax in any such business shall not be less than Thirty Five Dollars ($35.00).
(b) All businesses, merchants or traders as set out herein are required to submit to the City Collector an inventory of stock of merchandise as delineated in an audit (such as used for reporting federal income tax or certified to by a license certified public accountant).
Section 3: Section 31-10 of the Code of Ordinances of the City of Jonesboro, Arkansas is hereby amended to read as follows:
The occupation tax to be paid in order to obtain the license to carry on or engage in the businesses, occupation, vocations, professions or callings hereinafter named are hereby established, defined and fixed under several items as follows:
(1) Abstracts of Title One Hundred Fifty Dollars ($150.00).
(2) Accountants One Hundred Dollars ($100.00).
(3) Adding machines, Typewriter, cash register, office supply & machine dealer One Hundred Dollars ($100.00)
(4) Advertising:
(a) Each person advertising on the streets or alleys with banners, cartoons or any other means where no vehicle is use (per week) Fifteen Dollars ($15.00).
(b) Each person engaged in the business of installing electric, neon and metal signs Eighty-Five Dollars ($85.00).
(c) Each person engaged in the business of procuring advertising to be installed upon buses and taxicabs Sixty-Five Dollars ($65.00).
(d) Each person engaged in the business of billboard or poster advertising Eighty-Five Dollars ($85.00).
(e) Sign painters and sign hangers, each person Twenty-Five ($25.00).
(5) AMUSEMENT GAME OPERATOR (as provided in Section 13-29).
(6) ANTIQUE & NOVELTY GIFT SHOPS Fifty Dollars ($50.00).
(7) ARCHITECTS (who are licensed) per person One Hundred Dollars ($100.00)
(8) ARTIFICAL LIMBS: Each person engaged in the business of manufacturing, distributing or selling or artificial limbs or plastic bones Fifty Dollars ($50.00)
(9) ASPHALT MANUFACTURES Two Hundred Fifty Dollars ($250.00).
(10) ATTORNEYS AT LAW, per person One Hundred Fifty Dollars ($150.00)
(a) AUCTIONEER, per person Fifty Dollars ($50.00)
(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 or administrators One Hundred Dollars ($100.00).
(c) Any person, firm or corporation holding an auction, excluding auction houses and judicial sales or sales by executors or administrators, per day Twenty-Five Dollars ($25.00).
(12) AUTOMOBILES:
(a) Auto repair shops, auto garages and repair shops, auto painting, battery service and auto top and windshield repair shops One Hundred Dollars ($100.00).
(b) Radiator repair shops One Hundred Dollars ($100.00).
(c) Tire store and recapping which has five (5) or less employees One Hundred Dollars ($100.00).
(2) Tire stores and recapping which employs five (5) or more employees One Hundred Fifty Dollars ($150.00).
(3) Tire stores which stock tires and tie related supplies (as provided in Section 13-8).
(d) Auto sales and service agency, including the sale of cars and all products of automobile manufacturers represented by dealers and operation of shops to service, repair and/or store cars, including sale of parts, accessories, tires and secondhand cars:
(1) Where there is one place of business with one car lot Three Hundred Fifty Dollars ($350.00).
(2) For each additional automobile or car lot over the first lot, an additional Sixty Dollars ($60.00).
(e) Secondhand car dealers:
(1) One car lot One Hundred Eight-Five Dollars (185.00).
(2) Each additional automobile or car lot over the first lot, an additional Sixty Dollars ($60.00).
(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 Fifteen Dollars ($15.00)
(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 One Hundred Dollars ($100.00).
(b) Six to ten persons One Hundred Twenty-Five Dollars (125.00).
(c) Over ten persons Two Hundred Fifty Dollars ($250.00).
(15) BAIT SHOPS, sell of bait only Twenty-Five Dollars ($25.00).
(a) Bait and tackle shops (shall pay according to Section 13-8 providing that in no event the amount of tax shall be less than Seventy-Five Dollars ($75.00).
(16) BANKS. Per $1,000.00 of capital stock One Dollar and Twenty-one Cents ($1.21).
(a) For each drive-in facility located in a separate building one Hundred Twenty One Dollars ($121.00).
(b) For each branch banking facility One Hundred Eighty-One Dollars and Fifty Cents ($181.50).
(17) BARBER SHOPS:
(a) One chair Thirty-Five Dollars ($35.00).
(b) All chairs above one chair, per chair Ten Dollars ($10.00).
(18) BASKET FACTORY OR VENEERING Two Hundred Fifty Dollars ($250.00).
(19) BATH HOUSES, Turkish, electric baths Thirty-Five Dollars ($35.00).
(20) BEAUTY SHOPS:
(a) One licensed operator and one chair Thirty-five Dollars (35.00).
(b) Each additional chair Ten Dollars ($10.00).
(c) Where a beauty shop and a beauty school is combined Seventy-Five Dollars ($75.00).
(d) A beauty supply house. Each person engaged in the business of selling beauty supplies, accessories and related merchandise and not engaged in the operation of a beauty shop or beauty school shall pay as provided in Section 13-8.
(21) BICYCLE DEALERS, new or used One Hundred Dollars ($100.00).
(22) BLACKSMITH SHOP Seventy-Five Dollars ($75.00).
(23) BLUEPRINTS OR MAP MAKERS. Each person engaged in the business of preparing, selling, distributing, of blueprints and/or maps or engaged in related activities shall pay as provided in Section 13-8.
(a) Mapmakers only, each person ($25.00).
(24) BOTTLERS: Three Hundred Dollars ($300.00).
(a) Agents and distributors for any bottling plant engaged in the selling and distributing at wholesale bottled beverages One Hundred Fifty Dollars ($150.00).
(25) BRICK YARD, OR DEALERS IN BRICKS, exclusively Three Hundred Dollars ( $300.00).
(26) BROKERS: A broker under the provision 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 for 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 Seventy-five Dollars ($75.00).
(27) BUSINESS AND LOAN ASSOCIATIONS Two Hundred Dollars ($200.00).
(28) BUSINESS COLEGES Seventy-Five Dollars ($75.00).
(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 Two Hundred Fifty Dollars ($250.00).
(b) For bus lines confining their operation to the city limits and not beyond ten miles from the city limits, for each bus operating One Hundred Fifty Dollars ($150.00).
(30) BUTANE AND PROPANE DISTRIBUTORS Three Hundred Dollars ($300.00).
(31) CABINET MAKER OR FURNITURE REPAIR SHOP:
(a) One person Thirty-Five Dollars ($35.00).
(b) Two or more persons Seventy-Five Dollars ($75.00).
(32) CANDY:
(a) Factory or places making candy for sale Seventy-Five Dollars ($75.00).
(b) Stores or jobbers Seventy-Five Dollars ($75.00).
(33) CARPET, RUG OR MATTRESS CLEANING, RENOVATING AND MANUFACTURING Thirty Five Dollars ($35.00).
(34) CATALOG HOUSES: All persons selling by catalog and storing in and distributing goods from the city One Hundred Dollars ($100.00).
(35) CIVIL ENGINEER OR SURSVEYOR, each person One Hundred Fifty Dollars ($150.00).
(36) CLAIM AGENTS AND INSURANCE ADJUSTING AGENCIES, all persons or firms advertising as adjusters of personal injury claims or insurance claims, or property damage claims One Hundred Fifty Dollars ($150.00).
(a) For each adjuster employed Fifty Dollars ($50.00).
(37) CLEANERS AND PRESSERS, including hat cleaners and blockers Fifty Dollars ($50.00).
(a) Where combined with a laundry One Hundred Dollars ($100.00).
(40) CLOTHING STORES: shall pay according to Section 13-8. See also secondhand dealers.
(41) COAL AND/OR COKE YARD Seventy-Five Dollars ($75.00).
(42) COFFEE AND/OR TEA PEDDLERS One Hundred Fifty dollars ($150.00
(43) COFFIN MANUFACTURERS One Hundred Dollars ($100.00).
(44) COIN-OPERATED SELF-SERVICE LAUNDRY OR CLEANERS:
(a) One to five machines Thirty-Five Dollars ($35.00).
(b) Six to ten machines Seventy-Five Dollars ($75.00).
(c) Eleven to 25 machines One Hundred Dollars ($100.00).
(d) Each additional machine over 25 machines Five Dollars ($5.00) per machine.
(45) COLD STORAGE: (See Section 13-10 (89)).
(46) COLLECTION AGENCY: One Hundred Twenty-Five dollars ($125.00).
(47) COMMISSION MERCHANT: Each Commission Merchant or agent carrying stock or handling consignment of goods, wears, and merchandise shipped to each agent or dealer from places or points outside or within the State Seventy-Five Dollars ($75.00).
(48) CONCRETE:
(a) Each factory or plant manufacturing concrete, concrete pipe, culverts or blocks Three Hundred Dollars ($300.00).
(b) Ready-mix concrete operator, each truck One Hundred Fifty Dollars ($150.00).
(c) Concrete contractors Seventy-Five Dollars ($75.00).
(49) CONFECTIONERY:
(a) Where principal stock in trade is bread, cake, pies, candy and tobacco, etc., Seventy-Five Dollars ($75.00).
(b) Confectionery operating cold drink, only Thirty-Five Dollars (35.00).
(c) Distributor, 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 Seventy-Five Dollars ($75.00).
(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 or perform services of labor:
(a) General contractors Two Hundred Dollars ($200.00).
(b) Street pavers concrete or asphalt Two Hundred Dollars ($200.00).
(c) Heating & air conditioning contractors One Hundred Fifty Dollars ($150.00).
(c-1) Refrigeration repair only Seventy Five Dollars ($75.00).
(d) General house builder Seventy-Five Dollars ($75.00).
(d-1) House builders or head carpenters who perform such work not under contract but with some supervisory duties Seventy-Five Dollars ($75.00).
(e) Paperhanger, painter, decorator, plaster or insulator Seventy-Five Dollars ($75.00).
(f) Stone or brick mason One Hundred Dollars ($100.00).
(g) Plumber gas or steam fitting One Hundred Dollars ($100.00).
(h) Electricians One Hundred Dollars ($100.00).
(i) All other contractors or builders not provided for One Hundred Dollars ($100.00).
(51) COOPERATIVE UTILITY One Thousand Dollars ($1,000.00).
(52) COTTON BUYERS, AGENTS OR BROKERS Seventy-Five Dollars ($75.00).
(53) COTTON COMPRESS Two Hundred Dollars ($200.00).
(54) COTTON GIN Two Hundred Dollars ($200.00).
(55) COTTONSEED OIL MILL OR PROCESSIGN PLANT Two Hundred Fifty Dollars ($250.00).
(56) CREDIT BUREAU One Hundred Twenty-Five Dollars ($125.00).
(57) CROP PRODUCTION LOAN AGENCY Two Hundred Dollars ($200.00)
(58) CYLINDER BORING Fifty Dollars ($50.00).
(59) DANCE TEACHER Fifty Dollars ($50.00).
(60) DANCE HALL where admission is charged Three Hundred Fifty Dollars ($350.00).
(61) DENTIST One Hundred Fifty Dollars ($150.00).
(62) DIRECTORIES: Each person compiling or offering for sale Two Hundred Fifty Dollars ($250.00).
(63) DRUG STORES OR APOTHECARIES: See Section 13-8.
(64) ENGRAVERS Fifty Dollars ($50.00).
(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 drive from interstate, foreign or U.S. commerce Two Hundred Fifty Dollars ($250.00).
(66) EXTERMINATING OR TERMITE COMPANY, with one truck One Hundred Dollars ($100.00).
(a) Each additional truck Fifty Dollars ($50.00).
(67) FEED MILLS: Manufacturers or processors of dairy feed, cattle fee, chicken feed, stock feed, horse and mule feed, or similar products One Hundred Dollars ($100.00).
(68) FEED STORES, including feed distributors, wholesale or retain, shall pay a tax according to Section 13-8.
(69) FISH MARKET OR PEDDLER Seventy Five Dollars ($75.00)
(70) RESERVED
(71) FLORIST: Each florist, agent or dealer in flowers One Hundred Fifty Dollars ($150.00).
(72) FOOD & HOT TAMALE PEDDLERS Fifty Dollars ($50.00)
(73) FRUIT & VEGETABLE BROKERS OR DEALERS Fifty Dollars ($50.00).
(74) FRUIT AND VEGETABLE STANDS where fruit and vegetables are the principal stock and trade, and where paying no license tax under Item 73 above Fifty Dollars ($50.00).
(75) FURNITURE STORES: Shall pay according to Section 13-8. See also Second Hand 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 Seventy-Five Dollars ($75.00).
(77) GASOLINE FILLING STATIONS:
(a) For first pump Fifty Dollars ($50.00).
(b) For each additional pump Twelve Dollars ($12.00).
(c) Where a mechanical tune up or repair work is performed, an additional Twelve Dollars ($12.00).
(d) Where 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 ($1,000.00).
(79) GRAVEL CRUSHING AND GRAVEL SCREENING PLANT Four Hundred Dollars ($400.00).
(80) GRIST MILL One Hundred Dollars ($100.00).
(81) GROCERY STORES: Shall pay the license and tax as provided in Section 13-8.
(82) HANDLE FACTORY: Each person conducting same Two Hundred Dollars ($200.00).
(83) HARDWARE STORES shall pay a license tax according to Section 13-8.
(84) HATCHERY One Hundred Dollars ($100.00).
(85) HORSES, MULES, CATTLE, HOGS OR LIVESTOCK TRADER Seventy-Five Dollars ($75.00).
(86) HOTELS & MOTELS:
(a) With ten (10) rooms or less Fifty Dollars ($50.00).
(b) With ten (10) to nineteen (19) rooms Seventy-Five Dollars (75.00).
(c) With twenty (20) to twenty-nine (29) rooms One Hundred Dollars ($100.00).
(d) With thirty (30) to thirty-nine (39) rooms One Hundred Twenty-Five Dollars ($125.00).
(e) With forth (40) to forty-nine (49) rooms One Hundred Seventy-Five Dollars ($175.00).
(f) With fifty (50) to seventy-four (74) rooms Two Hundred Twenty-Five Dollars ($225.00).
(g) With seventy-five (75) to ninety-nine (99) rooms Two Hundred Seventy-Five ($275.00).
(h) With one hundred (100) to one hundred fifty (150) rooms Three Hundred Dollars ($300.00).
(i) With one hundred fifty (150) rooms or more Four Hundred Dollars ($400.00).
(87) HOUSEMOVERS & WRECKERS:
(a) House movers Two Hundred Dollars ($200.00).
(b) House wreckers One Hundred Dollars ($100.00).
(88) ICE CREAM FACTORY:
(a) Each person manufacturing ice cream to sell at wholesale or wholesale and retail Two Hundred Dollars ($200.00).
(b) All persons who retail ice cream manufactured by them One Hundred Dollars ($100.00).
(c) Ice cream vendor, per truck or cart Fifty Dollars ($50.00).
(89) ICE DEALERS AND/OR MANUFACTURERS:
(a) Where frozen food or cold storage locker is operated in connection with ice dealer One Hundred Dollars ($100.00).
(b) In addition, for each ice vending machine or house operated by such dealer located at a different location Six Dollars ($6.00).
(c) All persons who retail ice manufactured by them Fifty Dollars ($50.00).
(d) Cold shortage, each person conducting a cold storage business or related activity Seventy-Five Dollars ($75.00).
(90) INSTALLMENT GOODS DEALER: Each person doing business on the installment plan, and not otherwise provided for in this Chapter, One Hundred Dollars ($100.00).
(91) INSURANCE AGENCIES:
(a) All insurance agencies or companies One Hundred Dollars ($100.00).
(92) JEWELRY STORES AND DEALERS shall pay according to Section 13-8.
(93) JOB PRINTING AND FAST COPY WORK:
(a) Three (3) or less employed, Seventy-Five Dollars ($75.00).
(b) Over three (3) employees, One Hundred Dollars ($100.00).
(94) JUNK DEALERS, scrap iron, steel, scrap metals, hides, furs (raw), junk, Three Hundred Fifty Dollars ($350.00).
(95) LABORATORIES, dental or medical, One Hundred Fifty Dollars ($150.00).
(96) LANDSCRAPING, not pay a florist license, One Hundred Fifty Dollars ($150.00)
(97) LAUNDRY OR LINEN SUPPLY: Two Hundred Fifty Dollars ($250.00).
(a) Combined with uniforms, Three Hundred Fifty Dollars ($350.00).
(b) With uniforms only, One Hundred Fifty dollars ($150.00).
(98) LIQUIFIED PETROLEUM DEALER, Three Hundred Dollars ($300.00).
(99) LOAN COMPANIES OR AGENTS, One Hundred Fifty Dollars ($150.00).
(100) LOCKSMITH AND/OR GUN REPAIR AND/OR KEY MAKER: Fifty Dollars ($50.00).
(101) LUMBER MANUFACTUREERS, Two Hundred Fifty Dollars ($250.00).
(101.1) LUMBER OR BUILDING MATERIALS, WHOLESALE JOBBER, Selling wholesale only, shall pay according to Section 13-8.
(102) LUMBER YARDS, shall pay according to Section 13-8, providing that in no event the amount of tax shall be less than One Hundred Twenty-One Dollars ($121.00).
(103) LUNCH WAGON, per truck Fifty Dollars ($50.00).
(104) MACHINERY DEALER OR AGENCY: New or used, including agricultural machinery Three Hundred Dollars ($300.00)
(105) MANUFACTURERS, to be based on number of employees as follows:
(a) From 1 to 50 employees $500.00
(b) From 51 to 99 employees $1000.00
(c) From 100 to 199 employees $1500.00
(d) From 200 to 299 employees $2000.00
(e) From 300 employees or more $2500.00
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, gravestones, and similar materials Seventy-Five Dollars ($75.00).
(107) MERCHANT TAILOR: without stock or agent Fifty Dollars ($50.00).
(108) MESSENGER SERVICE AND PACKAGE DELIVERY Seventy-Five Dollars ($75.00).
(109) MILK DISTRIBUTORS:
(a) One (1) truck Fifty Dollars ($50.00).
(b) Each additional truck Twenty Dollars ($20.00).
(110) MISCELLANEOUS OCCUPANTIONS: Seventy-Five Dollars (75.00).
(111) MOTION PICTURE THEATERS:
(a) Having a seating capacity of Five hundred (500) or less Three Hundred Dollars ($300.00).
(b) Having a seating capacity of Five hundred one (501) seats to one thousand (1000) seats Five Hundred Dollars ($500.00).
(c) Having a seating capacity of over one thousand (1000) seats Seven Hundred Fifty Dollars ($750.00).
(d) Drive-in theaters Two Hundred Fifty Dollars ($250.00).
(112) MUSICAL INSTRUMENT & SUPPLY STORE: Shall pay according to Section 13-8 providing that in no event the amount of tax shall be less than One Hundred Dollars ($100.00).
(113) NEWSPAPERS: One Thousand Dollars ($1,000.00).
(114) OCULIST: (or eye, ear, nose or throat physician) One Hundred Fifty Dollars ($150.00).
(115) OPTOMETRIST: One Hundred Fifty Dollars ($150.00).
(116) OILS, WHOLESALE: East dealer in fuel, lubricating or illuminating oil, gasoline, wholesale Five Hundred Dollars ($500.00).
(117) PACKING HOUSES, SELLING SALTED OR SMOKED MEATS OR GREEN PROCUCTS: Including port, fresh beef, mutton, sausage and meat products Five Hundred Dollars ($500.00).
(118) PACKING HOUSE PRODUCTS: Dealers, agents or brokers of meat products at wholesale, not licensed as a packing house Three Hundred Dollars ($300.00).
(119) PEDDLERS:
(a) Hot tamales Twenty-Five Dollars ($25.00).
(b) Not otherwise covered: (1) per year Fifty Dollars ($50.00).
(c) Per day Ten Dollars ($10.00).
(120) PHYSICIANS: each physician, surgeon, or other medical doctor Three Hundred Fifty Dollars ($350.00).
(121) PHOTOGRAPHER OR PHOTO SHOP: Fifty Dollars ($50.00).
(a) Photo supply shop. Each person, firm or corporation who engage in the sale of distribution of photo supplies or related articles shall pay according to Section 13-8.
(122) PIANO TUNER, where not employed by or connected with a licensed music instrument store Twenty-Five Dollars ($25.00).
(123) PLUMBER: Master plumbers operating a plumbing business or shop One Hundred Fifty Dollars ($150.00).
(124) POULTRY AND/OR EGGS: Wholesale, where principal business Seventy-Five Dollars ($75.00).
(125) PUBLIC VENDOR: Each person selling from stands on the streets, alleys or public grounds and not otherwise provided for Fifty Dollars ($50.00).
(126) RADIO OR TELEVISION STATIONS: Five Hundred Dollars ($500.00).
(127) RADIO AND OR TV REPAIR SHOPS: Each dealer, including operator of a radio or TV repair-shop Seventy-Five Dollars ($75.00).
(128) REAL ESTATE:
(a) Each person holding a real estate broker's license One Hundred Dollars ($100.00).
(b) Each person engaged in buying, selling, caring for or renting real estate under the supervision of a broker Twenty-Five Dollars ($25.00).
(129) REPAIR SHOP: Each repair shop not otherwise licensed Fifty Dollars ($50.00).
(130) CHIROPRACTORS AND OSTEOPATHS: who practice their profession One Hundred Fifty Dollars ($150.00).
(131) RESTAURANTS AND CAFES:
(a) Twenty (20) chairs or stools or less Fifty Dollars ($50.00).
(b) Twenty-one (21) to Thirty (30) stools or chairs Seventy-Five Dollars ($75.00).
(c) Thirty-one (31) to forth (40) stools or chairs One Hundred Dollars ($100.00).
(d) Forty-one (41) to seventy-five (75) stools or chairs One Hundred Twenty-five Dollars ($125.00).
(e) Seventy-six (76) to one hundred (100) stools or chairs One Hundred Sixty Dollars ($160.00).
(f) One hundred one (101) to one hundred fifty (150) chairs or stools Two Hundred ($200.00).
(g) One hundred fifty-one (151) to two hundred twenty-five (225) stools or chairs Two Hundred Forty Dollars ($240.00).
(h) Two-hundred twenty-six (226) to three hundred (300) stools or chairs Two Hundred Seventy-Five Dollars ($275.00).
(i) Three-hundred (300) stools or chairs or more Three Hundred Dollars ($300.00).
(j) A restaurant and motel combination One Hundred Dollars ($100.00) plus the average room rate.
(k) Drive-in restaurants, regardless of inside seating capacity, where car service is offered Sixty Dollars and Fifty Cents ($60.50).
(l) Drive-inns not offering food cooked on premises Forth-Eight Dollars and Forty Cents ($48.40).
(m) Delicatessens, where food is prepared for take-out by customer, not consumed on the premises Forty-Eight Dollars and Forty Cents ($48.40).
(132) SALVAGE DEALERS, MISCELLANEOUS One Hundred Dollars ($100.00).
(133) SECOND HAND DEALERS:
(a) Clothing Fifty Dollars ($50.00).
(b) Furniture: shall pay according to Section 13-8 providing that in no event the amount of tax shall be less than Seventy-Five Dollars ($75.00).
(134) SHOE REPAIR SHOPS:
(a) One (1) person Fifty Dollars ($50.00).
(b) Two (2) or more persons Seventy-Five Dollars ($75.00).
(135) SKATING RINKS: Two Hundred Twenty-Five Dollars ($225.00).
(136) STAVE MILL & SAWMILL: One Hundred Dollars ($100.00).
(137) TAXI CABS: For each vehicle so used, Fifty Dollars ($50.00).
(138) TELEPHONE COMPANIES: (See special Ordinance)
(139) TELEGRAPH COMPANIES: Each person commercially in business in this City and 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 of foreign or any U.S. Commerce), One Hundred Dollars ($100.00).
(140) TIN & SHEETMETAL WORKER OR SHOP: Each person so engaged, except roofers One Hundred Dollars ($100.00).
(141) TRANSFER COMPANY: Any person engaged in the business of moving household goods, etc, or hauling the merchandise or materials, including storage and warehousing, One Hundred Fifty Dollars ($150.00).
(142) TRUCK FREIGHT LINES: Engaged in interstate commerce operating in and out of the City, provided that no tax shall be levied on interstate commerce, per line, Three Hundred Dollars, ($300.00).
(143) TRUSS MANUFACTURER OR DISTRIBUTOR: One Hundred Dollars ($100.00)
(144) UNDERTAKERS: Two Hundred Fifty Dollars ($250.00).
(145) UPHOLSTERERS: Shall pay according to Section 13.8 providing that in no event the amount of tax shall be less than Seventy Five Dollars ($75.00).
(146) VETERINARIANS: Each person engaged as a veterinarian, One Hundred Fifty Dollars, ($150.00).
(a) All person operating animal clinics or animal boarding kennels Thirty-Five Dollars ($35.00).
(147) WELDING COMPANY: Each person conducting, Seventy-Five Dollars ($75.00).
(a) Dealer and welding supplies, One Hundred Twenty-Five Dollars ($125.00).
(b) Machine Shop and welding supplies Two Hundred Fifty Dollars ($250.00)
(148) WOODYARDS OR WOOD DEALER: One Hundred Dollars ($100.00).
Section 4: BOARD OF REVIEW CREATED: The purpose of the Board of Review shall be two-fold:
(a) To give Citizens a place to air their complaints and seek relief.
(b) To provide for regular examination of the Occupation Tax Ordinance by an impartial group with power to recommend revisions to the Council. The Board of Review shall meet regularly and be empowered for the following:
(1) Hear complaints of citizens and rule upon them. If the Board rules that a complaint is valid, the Board should formally recommended to the City Council that a revision in the occupation tax assessed against the complainant be made. If the Board rules that the complaint if without validity, it should reject the citizen's complaint. The citizen whose complaint is rejected would have the right to formally appeal the Board's decision to the City Council, which would then make a decision on whether or not to hold a formal hearing on the appeal at a subsequent session.
(2) The Board of Review should have the power to hold hearings on classifications under the Occupation Tax ordinance, and if the Board finds a citizen's business is being taxed under the wrong classification, make changes in classification and inform city officials of the changes.
(3) The Board of Review should make recommendations to the City Council for any needed changes in the Occupation Tax and Privilege Tax laws prior to October 1 of each year.
(4) APPOINTMENT: Members of the Board of Review should be appointed by the Mayor and confirmed by a majority vote of the City Council. Terms should be for three years, with the terms of one-third of the members expiring each year.
Section 5: All ordinances and/or parts of Ordinances in conflict herewith are hereby repealed to the extent of such conflict.
Section 6: Should any portion of the Ordinance be unconstitutional or invalid as so declared by Court of competent jurisdiction, then the remainder of this Ordinance shall not be affected by such partial invalidity.
Section 7: It is found and declared by the City Council of the City of Jonesboro, Arkansas that this Ordinance is necessary to provide funds for the City of Jonesboro to carry out numerous municipal projects and to provide necessary services to the residents of the City of Jonesboro, Arkansas, therefore, 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 4th day of December, 1978.