0226 j .�
ORDINANCE NO. C2267
AN ORDINANCE AMENDING ORDINANCE NO. 222 AND ORDINANCE NO. 25,
SECTION 3, PORTIONS OF PARAGRAPHS A THROUGH X INCLUSIVE, AN
ORDINANCE ESTABLISHING AN ANNUAL PRIVILEGE LICENSE TAX FOR
VARIOUS BUSINESS OCCUPATIONS AND PROFESSIONS WITHIN THE CITY
OF JACKSONVILLE, ARKANSAS, PROVIDING FOR THE AMOUNT THEREOF;
DELETING SECTION 1 AND 2 STOCK TAX, A. DEFINITIONS, AND PRO-
VIDING FOR A SQUARE FOOT CHARGE TO REPLACE THE STOCK TAX;
DELETING 6, ENGAGING IN MORE THAN ONE BUSINESS, AND ADDING A
CHARGE FOR EACH SUCH BUSINESS, OCCUPATION OR PROFESSION; DECLAR-
ING AN EMERGENCY AND FOR OTHER PURPOSES.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF JACKSON-
VILLE, ARKANSAS, THAT:
Section 1. That ordinance No. 222 of the City of Jackson-
ville, Arkansas, he revised and amended to read as follows:
"That portions of Section 3, Paragraphs A through X inclusive,
of Ordinance No. 25 of the City of Jacksonville, Arkansas, shall
be amended to read as follows:
'Sign painting, each person $ 25.00
Air con. & heat. dealers (sales & instal.) 125.00
Air con. instl. only (where no other lic. pd.) 37.50
Architect, each 75.00
Attorney, each 75.00
Auctioneer, local, per year 100.00
Auctioneer, transient, per day 30.00
Auto dealer, new cars (up to 5 employees,
salesmen and/or mechanics) 200.00
For each employee over 5 10.00
Auto dealers, used cars and trucks (up to 5
employees) 100.00
Auto repair shop, 1 to 3 employees 32.50
Each additional employee 7.50
Auto repair shop (service station) 1 mechanic 15.00
Each additional mechanic 5.00
Auto tires - retreading, exclusive or where
operated in connection with other business 50.00
Auto service station, each dispenser or filler,
includes operating battery charger, wash
rack :15.00
Bakeries, retail, where no truck routes 25.00
Bakeries, retail branch, where no truck routes
and no baking is done 25.00
Barber school & college, each student &• opera-
tor 5.00
Barbers, each 10.00
Beauty operators, each 10.00
Beauty schools, per student and operator 5.00
Billiard and pool halls, per table 10.00
Book canvassers 25.00
Book canvassers, transient, first day 10.00
each succeeding day 5.00
Bowling alleys, first 4 alleys 25.00
each additional alley 15.00
Brokers 50.00
Brooms, bats, brushes or mops mfg. 75.00
Cabinet makers and carpenter shops 35.00
Cafeterias, restaurants, cafes, lunch stands,
lunch counters, minimum + .25¢ per seat 25.00
Carpet, rug, mattress cleaning 50.00
Cement, ready -mix, asphalt delivered, minimum
+ $15.00 per truck 150.00
Page Two
Privilege Tax
Chemical mfg. 250.00
Chiropractor, each 75.00
Contractors, up to 5 employees 50.00
each employee additional 10.00
Contractor (house wreck, movers) 100.00
Dentists 75.00
Drive in (service only), minimum + .250 ea.
seat 25.00
Dry cleaning and pressing 50.00
with laundry additional 10.00
Engineers, each 75.00
Exterminators, pest - control, minimum 25.00
each employee 2.50
Florists 50.00
Funeral directors or undertakers 100.00
Furniture repairing and upholstering, 1 to 3
employees 25.00
Gas and oil dealers wholesale (not station)
minimum 25.00
and per truck 15.00
Golf course (miniature) 25.00
Interior decorator 75.00
Kindergarten, nursery, per pupil 1.00
Laundries 50.00
Laundries sub station, dry clean 18.00
Medical doctor, each 75.00
Motels and motor lodges, minimum 25.00
or,per unit 1.50
Newspaper publishers 100.00
Nursing homes, per bed 1.00
Optician 50.00
Optometrists 75.00
Photographers (bond required) 50.00
Plumbing contractor, with 5 employees 50.00
each additional employee 10.00
Professions all degrees not otherwise charged 75.00
Repair shops not otherwise licensed 25.00
Saw mills, minimum 100.00
Shoe repair shops 15.00
Taxicab or limousine service, each vehicle 25.00
Trailer parks 25.00
$2.00 per space
Veterinarian, each 75.00
Washaterias 35.00
Welding shop 35.00'
"That Sections 1 and 2 under A. Definitions, Stock Tax of
Ordinance No. 25 of the City of Jacksonville, Arkansas, shall be
amended by deleting said sections and replacing them to read. as
follows:
'Each of the following businesses shall pay a privilege tax
based on'a charge of 21 cents per square foot per building with
a minimum charge as follows:
Business Minimum Charge
Auction house 100.00
Auto parts dealer 50.00
Auto parts and home auto supply 50.00
Catalog stores 100.00
Children's wear and apparel (except sold
with other) 60.00
Department stores 100.00
4
Page Three
Privilege Tax
Drugs- cosmetics, etc. 50.00
Dry goods and related 100.00
Elect. or gas appl. radio and T.V. 25.00
Fabric shops 2.5.00
Furniture and home appl. 50.00
Gifts, mdse, (gift shop, etc.) 50.00
Groceries, meats prod. 40.00
Jewelry, watches, fine china, etc. 50.00
Ladies ready -to -wear or men's wear 60.00
Paint and paint supply 50.00
Shoes, etc. 60.00
Sporting goods and equiptment, boats, etc. 60.00
Building materials 75.00
Section 2. Any other business not covered in this Ordinance
shall pay a privilege tax based on a charge of 2 -1/2 cents per
square foot per building with a minimum charge of $50.00.'
Section 3. That Section 6 of Ordinance No. 25 of the City
of Jacksonville, Arkansas (Engaging in More Than One Business)
shall be amended to read as follows:
"Section 6. Any person, firm or corporation engaging in more
than one business or profession shall be required to obtain a li-
cense and pay the tax for each such business, occupation or profes-
sion."
Section 4. This Ordinance being necessary for the immediate
preservation of the public health, safety, peace, and welfare, an
emergency is hereby declared to exist and this Ordinance shall be
in full force and effect from and after its passage and approval
and the taxes enumerated herein shall be due for the balance of
this year and annually for each ensuing year.
Section 5. The provisions of any other ordinance which are
in conflict herewith are hereby repealed and it is further declared
that if any of the provisions of this ordinance or application
thereof to any person or circumstances are held invalid, such in-
validity shall not affect other provisions or applications of this
ordinance which can be giden effect without the invalid provisions
or applications, and to this end the provisions of this ordinance
are declared to be severable.
PASSED and APPROVED this J day of January, 1970.
APPROVED:
ATTEST:
Join H. Harden, Mayor
Flop Avants, City Clerk