The Harrison times., 1920-03-27
PROPOSED OCCUPATION
TAX ORDINANCE
To be Voted on at the Coming City
Election, April 9th.

The legislature of 1919 provided by
act "a, that the city council of cities
OF the First and Second class might
pass an occupation tax ordinance such
as the proposed ordinance published In
this issue of the Daily Times. 1t is
provided in the act that upon the til-
ing of a petition, with the City Clerk
within Thirty days from the date OF
passage of any such ordinance, sign
ed by Is per cent of the qualified
voters of the city, a special election
shall be held submitting the question
to the voters.
Several of the cities of teh state
that have felt the need of more reven-
ue have passed these ordinances. The
city council of Harrison discussed this
measure as a means of raising more
revenue for the city and finally pre-
.ared the ordinance published in to-
lays issue Of the Times, which will
-. be placed on the ticket to be voted
upon at the coming April election. If
a majority of the people favor this
ordinance the next council may or
may not pass it as it sees fit. If
a majority of votes are cast in favor
of the ordinance it is to be presumed
that the council will pass it immedi-
ately and that if a majority of votes
are against it no action will be taken
on il by the council.
II is to be hoped that all the voters
will read the above mentioned or
dinance and study it carefully in con-
nection with the financial condition of
the city, in order that they may be
prepared to vote intelligently on the
question at the coming election.
The ordinance follows:
An ordinance prescribing and fixing
licenses for the carrying on Of GER
tain businesses, trades, Calllings, avo-
cations, occupations, and professions
in the City of Harrison, Boone County,
Arkansas; defining and classifying the
same, and prescribing the amount
thereof, fixing the time when such
licenses shall be paid, the penalty for
non-payment, and for other purposes.
BE 1T ORDAINED BY THE CITY
COUNCIL OF THE CITY OF HAIR
RISON, BOONE COUNTY, ARKAN-
SAS, TO-WIT:
The word "stock" as used in this
ordinance shall include not only goods,
wares and merchandise, but all other
articles and things carried for sale and
distribution by any person, firm, cor
poration, or individual
The period covered by any license
paid shall be for one year and all
licenses shall be paid annually in
advance, as hereinafter provided. Pro
vided, however, at the option of the
licensee, said license may be paid in
two equal iGstallments upon January
1st ard July lst respectively of each
year.
That the following be and is hereby
declared to be the schedule Of licenses
which shall be paid before any Of
the businesses, trades, callings, avo.
cations, or professions herein speci-
fed are carried on in the city of
Harrison, Boone cornty, Arkansas, and
each and every person, firm, corpora
ton or individual engaged in either
OF the businesses, trades, callings, avo'
cations, or professions hereinafter
enumerated shall pay and take out
such licenses and pay therefor such
sums as are herein provided, to.wit:
ABSTRACTERS. Each person, firm
or corporation making abstracts OF
title, $4,000
ATTORNEYS. Each person, or
where q partnership, each member Of
firm engaged in the practice Of law
$4,000
AUTOMOBILES. Each dealer in
automobiles, $500; each dealer in
automobile accessories, $1,000; each
person engaged in the business Of
operating automobiles or taxicabs for
hire, for each car, $500; each person,
firm or corporation engaged in the
business Of repairing automobiles,
$1,000,
BAKERY, Each person, firm or cor
porati0n conducting bakery, for each
oven $1,000.
BARBER SHOP Each chair, whe.
ther being operated or not, per chair,
$400.
BICYCLES. Each dealer in or en-
gagged in the repair Of bicycles, $500,
BLACKSMITH. For each forge,
$500.
BOTTLING COMPANY. Each per.
son. firm or corporation engaged in
the business OF manufactures soda