HomeMy WebLinkAboutOrdinance 2230 ORDINANCE NO . � 3U , O E D
FOR , RECORD
AN ORDINANCE PERSONS DOING BUSINESS BINSTHE GCITOCCUPATION AN VI
Y OFFAYETTEVILLLEE, ibRe
OTHER PURPOSES , WASHIrii70N COUNTY
ARlf A NS:� "
WHEREAS , the general fund revenues oft141 L&EYERyette-
ville are insufficient to meet the annuallyinc U %I eneral
fund expenses of the city , including the cost of providing
essential services such as fire and police protection to the
inhabitants of the city ; and
WHEREAS , a local occupation tax and an increase in local
franchise taxes are necessary on an interim basis to supplement
existing general fund revenues until such time as statewide
local enabling legislation or constitutional amendments are
adopted which increase the ability of municipalities to support
themselves ; and
WHEREAS , the adoption of the taxing provisions provided
for in this ordinance are essential to the health , safety , and
general welfare of the city and its inhabitants .
NOW , THEREFORE , BE IT ORDAINED BY THE BOARD OF DIRECTORS
OF THE CITY OF FAYETTEVILLE , ARKANSAS :
Section 1 . Definitionsw - ( a ) The term " person " as used
herein shall refer to any `sole proprietorship , partnership ,
corporation , association , firm , or other legal entity which
engages in , carries on : or follows any trade , business , vocation ,
profession or calling within the City of Fayetteville , except
such persons who are exempt from payment of occupation taxes
and licensing procedures by the laws of the State of Arkansas
or the laws of the United States , and further except Southwestern
Bell Telephone Company , Arkansas Western Gas Company , South-
western Electric Power Company , Ozarks Electric Cooperative
Corporation , and Warner-TVC Corporation .
( b ) The term " employer " as used herein shall refer
to any person as defined in sub- section ( a ) above who employs
one or more employees in such trade , business , vocation , pro-
fession or calling , or the receiver or trustee of the same , or
the legal representative of a deceased employer .
( c ) The term " employee " as used herein shall refer
to any natural person performing service for an employer as
defined in sub- section (b ) above for a period of time in excess
of 30 hours per week upon a salary , wage , commission or other
compensation basis , unless such service does not originate or
take place in the City of Fayetteville ; provided , a professional
as defined by sub- section ( d ) below shall not be considered
an employee .
(d ) The term " professional " shall refer to an attorney
at law , abstracter , accountant , architect , registered professional
engineer , physician , optometrist , pharmacist , osteopath , dentist ,
chiropracter , and registered land surveyor whether engaged in
business on a full or part- time basis .
Section 2 . It shall be unlawful for any person to engage
in , carry on , or follow any trade , business , vocation , pro-
fession or calling within the City of Fayetteville without first
having procured from the city and having paid therefor an occu-
pation license according to the following schedule :
BOOK 99'S 958
A
1TE QOEQ
REE(
- 2 -
( a ) Each professional shall pay an occupation
license tax of $ 50 . 00 .
(b ) Each employer shall pay an occupation license
tax in the amount of $ 15 . 00 , plus $ 6 . 00 per employee ;
provided , the maximum tax per employer shall not exceed
$ 500 . 00 .
( c ) Every other person except employees shall
pay an occupation license tax in the amount of $ 15 . 00 .
Section 3 . ( a ) At the time that an employer applies
for an occupation license tax , such employer shall state , under
oath and on affidavit forms provided by the city , the average
number of employees employed in the preceding quarter .
( b) New employers shall state under oath to the city
the average number of employees anticipated to be employed by
such person during the tax period and the tax shall be based
upon such stated number . Provided , if the stated number is
less than 758 of the actual number of employees employed during
any part of the tax period , as indicated by investigation by
the city during the tax period , and such employer fails to
make a supplemental report to the city , such employer shall
owe to the city the tax on such additional employees plus a
penalty of 508 of the tax for all employees both reported and
unreported .
( c ) The City Manager or his designated agent shall
have the right at any reasonable time to inspect the employment
records , including quarterly reports to the Federal Government
for federal income tax withholding purposes , for the purpose of
investigations regarding the actual number of employees of any
employer subject to the tax . Upon written request by the city ,
each employer shall furnish to the city written copies of such
employment records within thirty ( 30 ) days of the date of request .
Such records shall be kept confidential by the city .
Section 4 . The tax year for which the tax imposed hereby
shall be paid shall be from July 1 of each calendar year to
June 30 of the succeeding calendar year , commencing with July
1 of the calendar year 1976 .
Section 5 . Fractional parts of the last half of the tax
year shall be charged on a pro-rata basis from the date of
issuance of the license and date of payment of tax to the last
day of June , provided that no license shall be issued or tax
paid for less than one - fourth ( 1/ 4 ) of the annual license fee
or tax amount .
Section 6 . The occupation license shall not be transferrable
from one person to another .
Section 7 . Each person required to obtain a license under
the provisions of this ordinance and to pay a tax under the
provisions of this ordinance shall be charged a penalty for the
delinquent payment of such tax according to the following schedule :
( a ) Such taxes are due on July 1 of each year ;
( b ) If such amounts are not paid within thirty ( 30 )
days after the due date , a penalty of 20 percent shall
be added thereto ;
( c ) If such amounts are not paid within sixty ( 60 )
days after the due date , a penalty of 40 percent shall
be added thereto ;
BOOK 908 959
- 3 -
(d ) If such amounts are not paid within ninety ( 90 )
days after the due date , a penalty of 60 percent shall
be added thereto .
The above cited penalties are in addition to any other
penalties imposed by this or other city ordinances .
Section S . Any person violating the provisions of Section
2 of this ordinance and/or any person who makes a false affidavit
or statement or report to the city as a part of the procedures
under this ordinance shall be deemed guilty of a misdemeanor and
upon conviction thereof shall be fined in an amount not to exceed
double the amount of the occupation license tax provided for
herein .
Section 9 . Each occupation license issued hereunder shall
be posted in a conspicuous place where the holder thereof engages
in business and said holder shall immediately show the same to
any officer of the city upon request .
Section 10 . Each person engaged in a trade , calling , vo-
cation , business or profession at more than one fixed location
shall be required to obtain an occupation license for each
location .
Section 11 . The tax provided for in this ordinance , when
paid for any period provided herein , shall not be returnable in
case the licensee , for any reason , surrenders his license or
discontinues his business , and any sum so paid shall not be
returnable to any person .
Section 12 . The City Manager is hereby authorized and
directed to prepare all necessary reporting forms and other
documents necessary for the collection of the taxes provided for
herein and issuance of the licenses provided for herein . The
City Manager is further authorized to formulate rules and regu-
lations not inconsistent with the provisions of this ordinance
regarding the collection of such taxes and issuance of such
licenses .
Section 13 . The individual provisions and sections of this
ordinance are hereby declared to be severable and the decision
of a court of competent jurisdiction that any provision contained
herein , or any application of any provision contained herein ,
is unconstitutional , illegal , or otherwise invalid shall not
affect the constitutionality , legality or validity of the
remaining provisions of this ordinance or other applications
of the provisions hereof .
Section 14 . Whereas , the general fund revenues of the
city are insufficient to meet the annually increasing general
fund expenses of the city , including the cost of providing such
essential services as fire and police protection to the inhabi -
tants of the city ; and whereas , the adoption of the taxing
provisions provided in this ordinance are essential to the public
health , safety , and welfare of the city and its inhabitants ;
therefore , an emergency is hereby declared to exist and this
ordinance being necessary for the preservation of the health ,
safety and welfare of the city shall be effective from and after
its passage and publication .
Referred to a vote of the electors pursuant to Ark . Stat .
19 - 2429 by Resolution Number 20 - 76 adopted April 20 , 1976 .
803K i1� cJ
e - 4 -
APPROVED by electors at special election held May 25 ,
1976 .
MAYOR
42*b,040r�vi
aoor. JO.S 961
CERTIFICATE
STATE OF ARKANSAS )
CITY OF FAYETTEVILLE )
I , DARLENE WESTBROOK , City Clerk within and for the City of
Fayetteville , Arkansas , do hereby certify that the annexed and
foregoing' is a true and correct copy of the Fayetteville ,
. Arkansas , � y'�� a mtherein set forth ,CV
acid : the same is as it appears of Record in x (�t-�t��
Volume
at Page 167-116 thereof .
IN WITNESS WHEREOF , I have hereunto
set my hand and affixed my official
seal this 3ti day of
1976 .
?� CITY CLERK
300 (}, 062
1
i
CERTIFICATE OF RECORD
State of Arkansas ( SS
City of Fayetteville
Suzanne C. Kennedy, Cit; r`c"'.c and
CERTIFICATE OF RECORD 7fficiorecorderfor the City ofi';i;' rt "ille,
reby certify that the anncsc.: r ' I' 're-
STATE OF ARI :ANSAS ) SS. of record in my office and the s:uIle uP•
J Washington County ) Ordinance & Resolution book
I, Alma L. Kolimeyer, Circuit Clerk and Ex-Officio Recordar for V. /.Nt Page Q� Witness mY
Washington County, do hereby certify that the annexed .,r re. day of
. goingi- strument as filer re o;q . ... ffice on the day h Yhis
m S.,lnnnRJ . igIO'0o% M, and the same is --- 19
du y ad in record 0 pp at page�Sy
City Clerk and Ex-Officio` Recorder
M taeas my hand and seal this jtg -!Y•',am KOLL YW
Circuit Clerk and
c-Officio R Cord d
BY
Deputy Clerk
OE
"E
TME
t'eF STATE of ARKANSAS
mm ss.
„1 t : . euevl9e a County Of Washington
+ent b meet the llltmUaDy lu
creasbg Inaeral rum aapeneeh 'of th,
city , Ineladlqg IM mat of provWini
Mora l sritcie web q. fire gM ItYip hereby certify that I
,nreuree•w aa• mne a eeemstyt am the Publisher of THE NORTHWEST ARKANSAS TIMES, a daily
Kliv 41al a )seal oreupaibe to and
.. D _. c a, in awal firpnelal taxes newspaper having a second class mailing privilege, and being not less than
`.re on an Intents vilb four pages of five columns each, published at a fixed place of business and at
�IAzz 'FLera "1PA
antes. until sow-tuts : as eaetewe& a fixed ( daily ) intervals continuously in the City of Fayetteville, County of
T to i.gyl.uo. ar .. ans<Iwm Washington, Arkansas for more than a Period of twelve months. circulated
1tyge gg�a and distributed from aestablished place of business to subscribers and
- Inn r:netsh. me ad,o�eos readers generally of all classes in the City & County for a definite price for
-mnded t•r in tuba ordinance
.,m,„1 l the he, lie, aeach h. tar i..
nd , or a fixed price per annum, which price was fixed at what is
veteran of Pass Pity end its considered the value of the publication, based upon the news value and
• ' OTimtyroM*/ i dR service value it contains, that at least fifty percent of the subscribers
" 1 ' BY TRICM thereto have paid cash for their subscriptions to the newspaper or its agents
I '. '. o lag; OF TIM: OF
, i t (Id.F. 3FK AN. or through recognized news dealers over a period of at least six months ;
I^ n 1 , n Scot Mier and that the said newspaper a publishes an averse of more than fort
P p P B Y Percent
Into r,r par-mi . lipnews matter.
ro it'111 or
polliql, In. �eaniee
0
..m I further certify that the legal notice hereto attached in the matter of
or geq, Pole rallinA ill
in
the Cas F i'.• eta al nl
rates, tea. a rc camtera
,
,m
r .raper -re
p 9,taf a IFa Flare
n
Parra Tellhd���ppmpe r ":ll A .a^.as was Y pa8sr for.......... ...._
toe iern , canon l . . S) term published 1n the regular dally Issue of said news _ ......
a ran,pnap „ arks consecutive insertions as follows :
. d peretice rp�tltrl ion, ,
i1tCs1 er
RIecMIvIIIIF'�n (.pr
erto u p' ental a D.,c
and wMW}pfll� /' - �,
sum ar Wetter to anvr" . ewn.aed The first insertion on the ____........ _...__.. day of __.. ..Z/ly.Q... 18..71
herein Neth reler to any bAw as
• � eaMbn (a) aalw' woo '7
em t 10 the second insertion on the ___1. __.. day of - aemil 18___/
.�7rte.
rapw _,p� e w the third insertion on the _..__. (...___ ... day o1 .. „((itt.Q,�. 19_.�LZ
p para
it The tem er, to
d A” used
heu
herecats refer , aur. el and the fourth insertion on the -5..►-{.1--.--._-_ day of
1*rvaniplol pert an
tnmr a (b)
nonce fo for
I y0 M1 a eft per a
mm .�—._��/•
Waite. CotR � m' -- ---,i+.
ponatbn bub, se, • ce ,ry
does not In 4L-
the Cay a Sworn to and subscribed before me on this
pmt --__ day of .. ......
tdr forlorn ae
employe.
tall TM t" L ptwtas an 19 +76
refer to ans , erchiLl ,
r ---_.......___---- —_------- -----
a cc o u4ta�l
eself
IroMSIOW d
ftod
t o m e t r I a I. pharmeefat, o '
dentist. chhvppeter. and m -- -----------
land surveyor whether wg to No ublic
ws
busaon a fm or pal
section t. It than he uNeness
any person to engage In, carry M .
or follow any trade, business. creation, My Commission Expires'
prefesabn or counts within on City
of Fayetteville without first having
therured from the city and having paid � T
thin the
of loll" sn license (a) Each ----- .—
lo the fel abbil spay a ; on t�
Professional tax Nen ). as eeeepflee
license lax N faille
(D) Foch ,emy�o er_ e¢all pay m
occupations ,it, ma. amount Fees for Printing ........
of $15 an. pGii Jr employe:
provided. < x ler em-
ployer thea aro. Coat of Proof - --- ------- -- 8..... ..._____...___._...
(c) In exalt
employes "cutworms
ucenar tags ns.as. Total
section that an —-----'— -' $-.......
employer roccupatiga
hearer alt Male,
under o t affirms
provided average
number in the
precadin8
(DI New k ureter
oath to number
of employs employed
by such a Perim
em the n such
eGterm 1M Wkd
number i nt of the
actual nurAbw employed
during any oukw perfptlI as
Indicated by .t4 the city
• ung the tax such am
pom•r ratio to ' makes" supplemental
sport to the Cny, wrpployer shall
a ni the efts the tai on such ad-
opvwr ' employee plus a pnNtr of An
Per year M the tax Irl, all employee
1. r,Tpned and urrogirntld.
The City Manager or his
�jgnalnd agent Shan have the right -
1. aR' ix'eaweDl! tion[ to nzp¢m,n
% thereof
pls'-e u'.mre Ow holder
rePurtb ant record. . aa'asmng ment for thereof u][ gas l businesc and ante
rape[$ n the Federal Govemmea fnr holder Mell r of m ;rel) Mnw the same
federal hoop tax withholding my p S. b any officer of the city upon gaged .
for the Purpose Of byes atone Section 10, Each person engaged b
regardiaf any
actual number of em- a trade, cAtng, vocaltha Dunef or
m
poses of any emlMu su by t b the Profession ll more IM1sn fixan
Ino. Upon written l riven by the Idly, IncatioP shall be required Inobtain an
each employer shall such
b the rely Section license for each lidetlon.
written copies it such empSys or
Section nc The lax d ror any
for In
records within thirty ("C days of the this ordProvided
here, , Sha pall be any returnable date ti weal. Such records shall be In ca." herein, shall not bo returnable
kept tionHd . T by the City. s case the limnsent for any reason
Section 4. sed lax year for whicia surrenders his ncense discnminues
the tax imposed J hereby Shall M paid his business, and any sumrm Paid shall
shell be from July 1 0[ each calerMer , nut be returnable to any Person-
ae" b June 30 of the succeeding Section IR. The CitManager Is
cutendar year, commencing with July hereby authorized and directed to
I of the Calendar year 19'16. prepare all Weasars' mounting forms
Section S. Fractional para of the last and other documents n v for the
half of the tax year SIR
0 he charged collection of the taxes a ProvidM for
on a prorate basis from the date a herein and IaSVRPCP. of IM1e licenses
Issuance of the license and date of provided for herein. The City Manager
payment of tai to the last day of June, is further authorized to ormnlate rules
Provided that no license shall De issued and regulations not inconsistent with the
or lax paid for less than one-fourth Provisions of this ordinance regarding
04 ) of the annual license rise ar tax the Collection of such taxes and Issuance
amount of such luenses.
SwVnoo G. That occupation hienes Mall SeC4m 13. The lttdividual provisimat
nM he traneemble Room one person and sections of this ordinance are
to another. hereby declared b be severable and
Section 7. Each Person required In the decision or a court of competent
obtain a license under the provisions Jurisdiction that any provision contained
of this ordtnanee shall be charged a herein, or any application of any
Penally for the delinquent payment of Provision contained herein,' is no
suchtax according to the lonowning conw:ittnimal. tdeial, or dJrmwiae
schedule: lnvalld Shan not affect the con-
(c) Such taxes are din an July rtilutiorAhVI legality or validity a
1 of such year; the remaining Provisions of this or
(b) I' such amounts are not paid dinance or other Applications of the
within thirty (9a) days after the due Provisions; hereof.
date, a penally of 21 per cent Mall Section 14. Whereas, the general fund
be added therein; overseas of the CRY are keufftoenl to
(c) If such amounla am not paid meet the annually Increasing general
Within sixty ty days aft" the due fund expenses of the city. Including the
date, a penalty of 40 per cent shall cost of Providing such essential services
be added therein; ss fire and police protection to the
(d) If such amount; are rot peel inhabitants of the city: and whereas.
sntlnn mnety (9a) days agar Medue the the to visions
dere, a penally a g0 par eSd than be ❑
added tlieielo. to the public health, safely am welfare
The above cited penalties an In ad of the city and its inhabitants; therefore,
dltion to any other Penalties imposed An emergency is hereby, declared b
by this or her city oMipanca6. exist and this ordinance being necessary
Section i Any paraPn vissaliig the for the preservation of the health, safely
provisions Of Section 2 of this ordinance and welfare of the city shall he effective
and-or any person who makes a false from and after its passage ant
affidavit or statement or report b the Publication.
CRY as a part of the precedures Ruder Referred to a vote of the election
this ortlinence Shall be deemed guilty Pursuant In Ark. Stet. 193429 by
of a misdemeanor and upon romicoan Resolution Number 1676 adpptnd April
thereof shell be ttrKE As We amnurA A. 1976,
act b Potted double the amount of APPROVED by elecbrs at special
the occupation license tax providen for election held Mev 25, 19-,6.
brrem. Mani
ATT
n R. Orn. MAYOR
e
DahT:
O, clerk
Wea[broolt.
Q
' C1[y Nerk