File #: ORD-47:012    Version: 1 Name: Setting of occupational taxes
Type: Ordinance Status: Passed
File created: 7/28/1947 In control: City Council
On agenda: Final action: 7/28/1947
Title: AN ORDINANCE PROVIDING FOR THE PAYMENT OF AN ANNUAL OCCUPATION TAX BY PERSONS, FIRMS OR CORPORATIONS ENGAGING IN OR CARRYING ON CERTAIN NAMED BUSINESSES, OCCUPATIONS, VOCATIONS, PROFESSIONS, OR CALLINGS WITHIN THE CORPORATE LIMITS OF THE CITY OF JONESBORO, ARKANSAS: FIXING THE AMOUNT OF SUCH TAXES: FIXING THE TERMS AT WHICH SUCH TAXES ARE DUE AND PAYABLE AND THE MANNER OF COLLECTING THE SAME: PROVIDNG THAT NO PERSON, FIRM OR CORPORATION MAY ENGAGE IN OR CARRY ON ANY OF THE NAMED BUSINESSES, OCCUPATIONS, VOCATIONS, PROFESSIONS OR CALLINGS SO TAXED, WITHOUT FIRST PAYING THE PRESCRIBED TAX THEREFOR TO THE CITY COLLECTOR AND OBTAINING A CITY LICENSE THEREFOR SHOWING THE PAYMENT OF SAID TAX: PROVIDING PENALTIES FOR THE VIOLATION OF THE THIS ORDINANCE AND FOR FAILING TO PAY SAID TAX, AND FOR ENGAGING IN SAID OCCUPATIONS WITHOUT PAYING SAID ANNUAL TAX: FOR THE PURPOSE OF RAISING NEEDED REVENUE TO DEFRAY THE COST OF GOVERNMENT OF THE CITY OF JONESBORO, ARKANSAS: AND FOR OTHER PURPOSES (NOTE: T...
Indexes: Policy - creation/amendment
Code sections: Chapter 42 - Licenses, Permits & Misc. Business Regulations
Related files: ORD-83:1794, ORD-67:2638, ORD-48:020, ORD-60:2909, ORD-56:2027, ORD-52:007, ORD-51:016, ORD-50:014, ORD-50:003, ORD-49:008
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AN ORDINANCE PROVIDING FOR THE PAYMENT OF AN ANNUAL OCCUPATION TAX BY PERSONS, FIRMS OR CORPORATIONS ENGAGING IN OR CARRYING ON CERTAIN NAMED BUSINESSES, OCCUPATIONS, VOCATIONS, PROFESSIONS, OR CALLINGS WITHIN THE CORPORATE LIMITS OF THE CITY OF JONESBORO, ARKANSAS: FIXING THE AMOUNT OF SUCH TAXES: FIXING THE TERMS AT WHICH SUCH TAXES ARE DUE AND PAYABLE AND THE MANNER OF COLLECTING THE SAME: PROVIDNG THAT NO PERSON, FIRM OR CORPORATION MAY ENGAGE IN OR CARRY ON ANY OF THE NAMED BUSINESSES, OCCUPATIONS, VOCATIONS, PROFESSIONS OR CALLINGS SO TAXED, WITHOUT FIRST PAYING THE PRESCRIBED TAX THEREFOR TO THE CITY COLLECTOR AND OBTAINING A CITY LICENSE THEREFOR SHOWING THE PAYMENT OF SAID TAX: PROVIDING PENALTIES FOR THE VIOLATION OF THE THIS ORDINANCE AND FOR FAILING TO PAY SAID TAX, AND FOR ENGAGING IN SAID OCCUPATIONS WITHOUT PAYING SAID ANNUAL TAX: FOR THE PURPOSE OF RAISING NEEDED REVENUE TO DEFRAY THE COST OF GOVERNMENT OF THE CITY OF JONESBORO, ARKANSAS: AND FOR OTHER PURPOSES (NOTE: THIS ORDINANCE WAS AMENDED BY ORD-49:008 ON APRIL 4, 1949; ORD-50:003 ON MARCH 6, 1950; ORD-50:014 ON DECEMBER 18, 1950; ORD-51:016 ON DECEMBER 17, 1951; ORD-52:007 ON DECEMBER 15, 1952; ORD-56:2027 ON MARCH 5, 1956; ORD-60:2909 ON JANUARY 18, 1960)
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BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF JONESBORO, ARKNASAS:

Section 1. That it shall be unlawful for any person, firm or corporation in the City of Jonesboro, Arkansas, to engage in or carry on any of the following businesses, occupations, vocations, professions, trades or callings without first having obtained and paid the license therefore from the City Collector, the amount of which licenses are hereby fixed by this ordinance.

Section 2. That the word “stock” used in this ordinance shall include not only goods, wares and merchandise, but all other articles and things carried for sale or distribution by any person, firm or corporation.

Section 3. For the sake of convenience and to avoid repetition under several...

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