§ 20-48. Annual tax.

Latest version.

The carrying on of any business, profession or occupation of whatever kind or nature within the city is hereby declared to be a special right, and any person engaged in any business, occupation or profession of whatsoever kind or nature within the city shall pay an annual tax for the carrying on of such business, occupation or profession within the city.

(Code 1992, § 10-51; Ord. No. 464, § I, 12-9-1997)

State law reference

Authority to tax business, etc., A.C.A. § 26-77-102.

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');