0325 v'
ORDINANCE NO. ,∎ , )
AN ORDINANCE ESTABLISHING AN ANNUAL PRIVILEGE LICENSE TAX
FOR VARIOUS BUSINESSES, OCCUPATIONS AND PROFESSIONS WITHIN
THE CITY OF JACKSONVILLE, ARKANSAS; PROVIDING FOR THE AMOUNT
THEREOF; AND FOR OTHER PURPOSES,
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF
THE CITY OF JACKSONVILLE, ARKANSAS, That:
SECTION 1. It shall be unlawful for any person, firm or corporation,
whether as principal or agent, to commence, engage in, or carry on any of the
businesses, occupations or professions within the City of Jacksonville,
Arkansas for which a license is required herein without having first paid the
privilege tax and procured a license therefor.
SECTION 2. The period covered by any license paid shall be for
one calendar year; provided, however, that any business starting subsequent
to July 1 of any calendar year may pay one -half of the annual privilege tax for
the remainder of the calendar year.
SECTION 3. Any person, firm or corporation engaging in more than
one b.isiness, occupation or profession, and for which a license is required .
of each, shall pay for and take out a license for each such business, profession
or occupation.
SECTION 4. It shall be the duty of the- cilan_s ector upon the re-
ceipt of the amount of the privilege tax_provided herein to issue a license under
this chapter for every person, firm or corporation liable to pay such tax and
to state in each license issued, the amount thereof, the period of time covered
thereby, the name of the person, firm or corporation to whom issued, the busi-
ness, occupation or profession to be carried on and in no case shall any mistake
in stating or computing the amount of a license due prevent or prejudice the col-
lection by the City of the amount actually due hereunder. Licenses and permits
issued hereunder shall expire on the 31st day of December of each year.
SECTION 5. Each license shall be posted in a conspicuous place,
where such business, occupation or profession is carried on and the holder of
such license shall show such license to any agent of the City of Jacksonville
upon request.
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SECTION 6. The licenses issued hereunder shall not be transfer-
rable, and the licenses issued shall so state on the face thereof.
SECTION 7. The privilege tax shall be due and payable in advance
on January 1 and any payments made later than February 1 of each year are de-
linquent payments and shall be subject to a penalty of ten (10) per cent.
SECTION 8. Any person, firm or corporation doing business in the
city without the payment of the privilege or license tax and without having been
issued a license to transact its business, unless otherwise specifically pro-
vided in the ordinance levying the license tax, shall upon conviction in the
municipal court be deemed guilty of a misdemeanor and each day of violation
shall constitute a separate offense. Provided, the penalty for violating any other
provision of this chapter, upon conviction thereof, shall be a fine of double the
amount of the license fee prescribed, together with the costs necessary for col-
lection of same. •
SECTION 9. Each charitable, eleemosynary, nonprofit organization
whose purpose is to assist the needy and bring care, training and comfort to the
physically handicapped, is hereby exempt from the payment of a privilege tax
for the privilege of carrying on such business or occupation within the city.
Provided, all persons soliciting donations in public places and on the streets
of the city shall first secure a permit from the city before doing any such solicit-
ing.
SECTION 10. Pursuant to the determination that the carrying on of
any business, profession or occupation within the City of Jacksonville is a
privilege, the following taxes are due and payable as hereinbefore set forth,
to -wit:
Air con. & heat., dealers (sales & instal.) $ 125.00
Air con. instal. 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
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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 1 5.00
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 & operator 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
Brooms, bats, brushes or mops mfg. 75.00
Cabinet makers and carpenter shops . 35.00
Cafeterias, restaurants, cafes, lunch stands, lunch counters,
minimum + .25 cents per seat 25.00
Carpet, rug, mattress cleaning 50.00
Cement, ready -mix, asphalt delivered minimum + $15.00 per truck 150.00
Chemical mfg. 250.00
Chiropractor, each 75.00
Contractors, up to 5 employees . . 50.00
each additional employee 10.00
Contractor (house wreck, movers) . • 100.00
Dentists 75.00
Drive in (service only), minimum + .25 cents ea. seat 25.00
Dry cleaning and pressing 50.00
with laundry additional c 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
Newspapers publishers . . . 100.00
Nursing homes, per bed , . . 1.00
Optician 50.00
Optometrists 75.00
Photographers (bond required) 50.00
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Plumbing contractor, with 5 employees 50 00
each additional employee 10 00
Professions all degrees not otherwise charged 75 00
Real Estate Brokers 50 00
" Salesmen or Agents . 25 00
Repair shops not otherwise licensed 25 00
Saw Mills, minimum 100 00
Shoe repair shops 15 00
Sign painting, each person 25 00
Taxicab or limousine service, each vehicle
Trailer parks 25 00
+ $2.00 per space
Veterinarian, each 75 00
Washaterias 35 00
Welding shop 35 00
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 fol-
lows:
Business Minimum Chg.
Auction house 100.00
Auto parts dealer 50.00
Auto parts and home auto supply 100.00
Catalog stores . 100.00
Children's wear and apparel (except sold with other) . .. 60.00
Department stores 100.00
Drugs- cosmetics, etc 50.00
Dry goods and related 100.00
Elect. or gas appl. radio and T.V. 25.00
Fabric shops . 25.00
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 equipment, boats, etc. 60.00
Building materials 75.00
SECTION 11. Any other business not covered in this ordinance
shall pay a privilege tax based on a charge of 21 cents per square foot per
building with a minimum charge of $50.00; Provided, that the franchise tax
for public utilities is not covered by the provisions of this ordinance.
SECTION 12. It shall be unlawful to wilfully and knowingly make
any false statement in the application for license hereunder for the purpose of
defrauding the City of Jacksonville of its just tax or license fee.
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SECTION 13. No city license shall be issued upon any machine,
device, game or mechanical vendor until a state license has been issued
thereon where a state license is required by law.
SECTION 14. Any person desiring a license as an itinerant mer-
chant, vendor, solicitor, door to door canvasser, photographer or salesman
shall file with the city inspector a written application containing:
A. Applicant's name and home address;
B. Type of license applied for;
C. Name of employer;
D. Last two cities worked in;
E. Address of business or premises to be used in Jacksonville;
and
F. Period for which license is desired.
The applicant shall also file with the chief inspector a bond with
sureties approved by the City Clerk in the sum of One Thousand Dollars. Said
bond shall be made payable to the City for the use and benefit of all patrons or
customers of said licensee. The bond shall be conditioned for the faithful
performance of the licensee's promises and contracts made in the course of his
business in the city and said bond shall further provide that any person injured by
the breach of any obligation which said bond secures may sue on such bond in
his own name to recover such damages as he may have sustained as a result of
such breach.
SECTION 15. In the event any person, firm or corporation shall fail
to comply with the provisions of this ordinance, the city inspector shalt post the
job site or premises with a "stop work notice" and any persons continuing to
work on said job site or premises shall be deemed guilty of a misdemeanor.
SECTION 16. Should any section, or part of section or provision of
this ordinance be for any reason held void or invalid, it shall not affect the
validity of any other section or provision hereof which is of itself not void or
invalid.
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SECTION 17. The provisions of this ordinance shall become ef-
fective on January 1, 1975, at which time Ordinance No. 25, Amendment 4
to Ordinance No. 25 (except for Section 15 thereof), Ordinance No. 222 and
Ordinance No. 226 shall be repealed.
PASSED this ,,?j"� day of May, 1974.
APPR' • D:
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ATTEST: ///
.City Clerk
APPROVED AS TO FORM;
Bent E. Rice, City Attorney
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