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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...
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