Copyrighted by SPRINGDALE CODE & Municipal Code Corporation, 1998.

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Sec. 26-34. License fee schedule.

(a) Any person who shall engage in, carry on or follow any trade, business, profession, vocation or calling, within the corporate limits of the city shall pay an annual license fee of $20.00 per year plus $2.50 for each of the first 25 employees, excluding the owner of a sole proprietorship, employed by such business, and an additional $1.00 per year for each and every employee over 25. The maximum fee to be paid by any licensee under this article shall be $150.50 per year. The number of employees upon which charge shall be based shall be the average number employed by the applicant during the preceding calendar year. It shall be the duty of the city clerk to determine the number of employees upon which to base the fee and the city clerk shall require of all applicants an affidavit stating the number of employees upon which such a fee shall be paid. In addition, the city clerk may require other proof in order to correctly determine the number of employees upon which the license fee shall be based.

(b) The sole proprietor of any unincorporated business is not an employee within the meaning of this section and shall not be counted for the purpose of computing the number of employees upon which the amount of any license fee shall be based.

(Code 1973, § 19-16)

State law reference(s)--Cities may classify, define and fix the sums to be paid, A.C.A. § 26-77-102(d).

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