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0837 o RD I NAN C E NO. 8 3 7 (# 2 8 - 86 ) AN ORDINANCE AMENDING SECTION 5.04.100 AND SECTION 5.04.110, OF THE JACKSONVILLE MUNICIPAL CODE, THE TAX SCHEDULE FOR BUSINESS LICENSES, BY ESTABLISHING A NEW TAX SCHEDULE, AND FOR OTHER PURPOSES. 6..:0 WHEREAS, there is a need to simplify the tax schedule for assessing businesses in the City of Jacksonville an annual business fee, NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF JACKSONVILLE, ARKANSAS, THAT: SECTION 1: Section 5.04.100 and Section 5.04.110 of the Jacksonville Municipal Code should be amended to read as follows: 5.04.100 Tax Schedule. A. Pursuant to the determination that the carrying on of any business, profession or occupation within the City is a privilege, the following taxes are due and payable as hereinbefore set forth, to-wit: BUSINESS Air cond. & heating, dealers (sales & installment). . . . Air cond. installment only (where no other lic. pd.). Architect, each . . . . . .. ....... ... Attorney, each. . . . . . . . . . . . . . . . Auctioneer, local, per year. .. ... . . . Auctioneer, transient, per day. . . . . . . . . . . . . . Auto dealer, new cars (up to 5 employees, salesmen and/or mechanics). . . . . . . . . . . . . . . . . . . . . . . for each employee over 5. . . . . . . . . . . . . . . . Auto dealers, used cars and trucks (up to 5 employees). . Auto repair shop, 1 to 3 employees. . .. ...... each additional employee. . . . . . . . Auto repair shop (service station) 1 mechanic. . . . each additional mechanic. . . . . . . . . . . . Auto tires - Retreading, exclusive or where operated in connection with other business. . . . . . . . . . . . . Auto service station, each dispenser or filler, includes operating battery charger, wash rack. . . . . . . . Bakeries, retail, where no truck routes . . . . . . . Bakeries, retail branch, where no truck routes and no baking is done .................... Barber school & college, each student & operator. . . Barbers, each. . . . . .. ......... Beauty operators, each. . . . . . . . . . . . . . Beauty schools, per student and operator. . . . . . . Billiard and pool halls, per table.. ...... Book canvassers . . . . . . . . . . . . . . . Book canvassers, transient, first day ...... each succeeding day . . . . . . . . . . . . . . . . Bowling alleys, first 4 alleys. . . . . . . . . . each additional alley . . . . . . . . . . . . Brooms, bats, brushes or mops mfg.. ... Cabinet makers and carpenter shops. . Cafeterias, restaurants, cafes, lunch stands, lunch counters, minimum plus 25 cents per seat. . Carpet, rug, mattress cleaning. . . . . . . . . . . . . . Cement, ready-mix, asphalt delivered minimum plus $15.00 per t ru c k . . . . . . . . . . . . . . . . .. ... Chemical mfg. . .. ..... . .. ... Chiropractor, each. . . . . . . . . . .. .... TAX DUE $140.00 75.00 100.00 100.00 100.00 80.00 225.00 10.00 100.00 50.00 7.50 25.00 5.00 75.00 25.00 50.00 50.00 7.50 25.00 25.00 7.50 10.00 50.00 25.00 5.00 50.00 15.00 100.00 50.00 50.00 75.00 165.00 275.00 100.00 BUSINESS Contractors, up to 5 employees. . . . . . . . . . . . each additional employee. . . . . . . .. ... Contractor (house wrecker, movers). . . . . . Dentists, each. . . . . . . . . . . . . . . . . . . . Drive-in (service only), minimum plus 25 cents each seat. Dry cleaning and pressing ...... . . . . with laundry additional . . . . . . . . . . . . . . Engineers, each. . . . . . . . . . . . .. ... Exterminators, pest-control, minimum. . . . . . . . . each employee . . . . . . . . . . . . . Florists. . . . . . . . . . . . . . . . Funeral Directors or undertakers. . . . . . . Furniture repairing and upholstering, 1 to 3 employees. . Gas and oil dealers wholesale (not station) minimum. . . per truck . . . . . .. ......... ... Golf course (miniature) . .. ...... Instructor. . . . . . .. .... ...... Interior decorator. . . . . .. ....... Kindergarten, nursery, per pupil. . . . . . . . . La u nd r i e s . . . . . . . . . . . .. ... .... Laundries, substation, dry clean.. ......... Medical doctor, each. . . . . . . . . .. ...... Motels and motor lodges, minimum. . . . . or per unit (whichever is greater). ... Newspaper publishers. . . .. ... ... Nursing homes, per bed.. .... ...... Op tic i an. . . . .. ............... Optometrists. . . . . . . . . . . . . . . Photographers (bond required) . . . . Plumbing contractor, with 5 employees. . . . . . . . each additional employee. . . . . . . . . . . . . . Precious metals dealers, per days. . . . . . . . . . or per year, at the option of the purchaser (dealer). . This subsection shall not apply if the person, firm or corporation pays a privilege license tax under another classification set out in this section of the Code, provided the tax paid in for privilege of conducting a business, occupation or profession routinely and customarily includes the buying of precious metals. Professions, all degrees not otherwise charged. . . . Real estate brokers . . . . . . . . . Real estate salesmen or agents. . . Repair shops not otherwise licensed . Saw mills, minimum .. . . . . . . . Shoe repair shops . . . . . . . . . . . . . . . . Sign painting, each person. . . . . . . . Taxicab or limousine service, each vehicle. . Trailer parks, plus $2.00 per space . ...... veterinarian, each.. ... . . . Washaterias . . .. .... ....... Welding Shop. . . . . . . . . . . . . . . 63 TAX DUE $ 75.0.0 10.0.0. 100.0.0 100.00 50.00 75.00 10.00 100.00 50.00 2.50 75.00 100.00 50.00 50.00 15.00 50.00 50.00 100.00 2.00 75.00 25.0.0 100.00 50.00 2.50 100.00 2.00 75.00 100.00 75.00 75.00 10.00 100.00 325.00 100.00 75.00 50.00 50.00 100.00 25.00 50.00 50.0.0 50.00 100.00 50.00 50.00 B. Each of the following businesses shall pay a privilege tax based on a charge of two and one-half cents per square foot per building with a minimum charge as follows: BUSINESS Auction house . . . . . . . . . Auto parts dealer . . . . . . . . . . . . . . . . Auto parts and home auto supply Building materials. . . . . Catalog stores. . . . . . . Children's wear and apparel (except sold with other). Department stores . Drugs, cosmetics, etc.. Dry goods, and related. . . . . . . MINIMUM CHARGE $100.00 75.00 100.00 100.00. 100.00 75.0.0 100.00 75.00 100.00 ~tf: BUSINESS CHARGE Electric or gas appliances, radio and T.V.. . . . . . . . Fabric shops. . . . . . . . . .. ........ Furniture and home appliances . . . .. ... Gifts, merchandise (gift shop, etc.). . .. ... Groceries, meats, produce. . . . . . . . . . . . . . . . Jewelry, watches, fine china, etc... ...... Ladies' ready-to-wear or men's wear ....... Paint and paint supply. . . . . . . . . .. ..... Shoe s, e tc. . . . . . . . . . . . . . . . Sporting goods and equipment, boats, etc.. ... $ 50.00 50.00 75.00 75.00 100.00 75.00 75.00 75.00 75.00 75.00 5.04.110 Business not covered by schedule - Payment determination. Any other business not covered in this chapter shall pay a privilege tax based on a charge of two and one-half cents per square foot per building with a minmum charge of seventy-five dollars, provided, that the franchise tax for public utilities is not covered by the provisions of this chapter. SECTION 2: That all Ordinances in conflict herewith are hereby repealed to the extent of said conflict. SECTION 3: It being necessary to implement this Ordinance for the public health and welfare prior to January 1, 1987, it is hereby declared an emergency and this Ordinance shall take effect immediately upon its passage. APPROVED AND ADOPTED THIS DAY OF , 1986. CITY OF JACKSONVILLE, ARKANSAS BY: JAMES G. REID, MAYOR ATTEST: LULA M. LEONARD, CITY CLERK APPROVED AS TO FORM: ORVINANCE TABLEV INDEFINITELY, VECEMBER 10, 1986. KEITH VAUGHAN, CITY ATTORNEY