[Ord. No. 1991-6, Sec. 3; as amended by Ord. No. 1991-6, Sec. 2; Ord. No. 1992-2, Sec. (e)(I); 6-18-2019 by Ord. No. 2019-14]
There is hereby levied on every business establishment which provides for sale to the public a service or merchandise and material within the corporate limits of the City of Lincoln, Arkansas, a privilege tax which shall be collected and paid yearly by each business establishment according to the following schedule:
A. Schedule:
Basic levy | $20 |
First three employees | $5 each |
Each additional employee | $2.50 |
Provided, however, that in no case shall any tax levy exceed the total sum of $150.50. |
B. For the purpose of this ordinance, the owner of a sole proprietorship business shall not be deemed to be an employee; provided, however, in the case of a multiple proprietorship all but one of the proprietors, partners or professionals shall be deemed to be an employee.
C. For the purpose of this ordinance, there shall be no distinction between the levy attributable to a full-time employee and that attributable to a part-time employee.
D. For the purpose of this ordinance, a family member other than the sole proprietor who performs labor for the sole proprietorship shall be construed to be an employee.
E. For purposes of this ordinance, an employer, as defined herein, who owns by any method, more than one business endeavor shall be assessed a separate tax for each such endeavor, regardless of the location specifically when multiple same location.
F. For purposes of this ordinance, any person, firm, corporation, joint venture or other association engaging in a business endeavor which is a tenant among a group of similar tenants of a common landlord, pays the landlord a management or commission for sales conducted by the landlord, and only occasionally supervises each business endeavor shall not be considered a business establishment.
G. Nonpermanent business establishments and transient peddlers or solicitors exempt. A nonpermanent business establishment and transient peddlers or solicitors shall be exempt from the tax imposed by L.M.C. (Lincoln Municipal Code) §
4.24.02A.
H. Levy of tax on nonpermanent business establishments and transient peddlers or solicitors.
1. There is hereby levied on all nonpermanent business establishments and transient peddlers or solicitors a tax of $20 per calendar year plus $10 for each additional employee. All transient sales personnel are required to obtain and present upon demand of a potential customer, law enforcement or City official the required permit issued by the City.
2. The City does hereby grant unto the Lincoln Benevolent Amusement Corporation, d/b/a The Arkansas Apple Festival Committee, an exemption from the provisions of §
4.24.02H1 and expressly authorizes the corporation to assess a fee of vendors and other nonpermanent business establishments which have goods or services for sale during the Arkansas Apple Festival.
3. No nonpermanent business establishment which has paid the fee assessed by the Lincoln Benevolent Amusement Corporation shall be subject to pay the tax levied by §
4.24.02A.
I. Operating regulations.
1. It shall be unlawful for any licensee to solicit, canvass or make calls within a residential neighborhood except between the hours of 9:00 a.m. and 5:00 p.m. Monday through Friday, 10:00 a.m. and 4:00 p.m. on Saturday, and additionally prohibiting solicitation on Sundays, state or national legal holidays, and during the month of December.
2. It shall be unlawful for any licensee to solicit, canvass or make a call at any residence where the owner or any person residing therein has posted, in plain sight, a sign reading as follows: "No Solicitors," or similar warning.
3. It shall be unlawful for any licensee to fail to immediately leave the premises of any person when requested to do so by such person.