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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………………...
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