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City of Lincoln, AR
Washington County
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Table of Contents
Table of Contents
Code
New Laws (48) Index Notes (1)
[Ord. No. 211, Sec. 2]
A. 
All words contained herein, except those expressly defined in this section, shall be construed by their common-sense meaning:
BUSINESS ESTABLISHMENT
Any person, firm, partnership, corporation, joint venture or other association which furnishes services, materials or merchandise from any location within the corporate limits of the City of Lincoln to the general public for a fee, charge or other direct or indirect benefit shall be deemed to be a business establishment.
EMPLOYEE
Any person who shall furnish labor for an employer in exchange for money, services or other direct or indirect consideration shall be deemed to be an employee.
EMPLOYER
Any person, firm, corporation, partnership or joint venture who pays with money, services, or any other consideration to another person for the performance of labor done at the direction of or in connection with the business of the person, firm, corporation, partnership or joint venture sought to be construed as an employer.
[Amended 2-23-2017 by Ord. No. 2017-2]
NONPERMANENT BUSINESS ESTABLISHMENT
A vendor or sales person or any person offering a product or service from a physical location within the City of Lincoln which is:
[Ord. No. 1991-6, Sec. 1; as amended by 6-18-2019 by Ord. No. 2019-14]
1. 
Used for less than five consecutive days or less than 15 days per year; or
2. 
Is not served by water, sewer, and electrical service.
PRIVILEGE TAX
The charge assessed by the City for the privilege of doing business in the City of Lincoln.
TRANSIENT PEDDLER OR SOLICITOR
Every person who shall sell or offer for sale goods, wares or merchandise directly to a consumer by going from house to house for the purpose of selling such goods, or by selling such goods from a pack or vehicle, and every person who shall offer any goods, wares, milks, food stuffs, bread, vegetables, fruits, farm products or provisions, candy or sundries on any public road, street, square or other place.
[Added 6-18-2019 by Ord. No. 2019-14]
[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[1]]
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.
[1]
Editor’s Note: This ordinance also provided that school groups from the Lincoln School District are exempt from the requirements of this chapter and that violators shall be subject to a fine of $50 per occurrence.
[Ord. No. 04-15, Sec. 5]
A. 
Definitions.
HAND-MADE CRAFTS
Such hand-crafted traditional arts, crafts and other objects that are offered for sale by the same person or family who built, drew, painted or otherwise constructed the same.
HOME-GROWN PRODUCE
Fresh fruits and vegetables that are grown and harvested by the same individual or family that offers the same for sale as a participating vendor.
[Ord. No. 04-15, Sec. 2]
B. 
The Lincoln Chamber of Commerce is hereby authorized to establish a Farmers' Market with sales of produce to be conducted within the corporate City limits of Lincoln at such times and intervals as it deems appropriate. For purposes of § 4.24.02, the Lincoln Chamber of Commerce shall be considered a business establishment and shall pay an annual business license fee of $50. The Chamber of Commerce may collect from participating vendors a participation fee necessary to defray its cost.
[Ord. No. 04-15, Sec. 3; amended 4-19-2022 by Ord. No. 2022-14]
C. 
Vendors who participate in the Farmers' Market contemplated hereby shall not be considered a "business establishment" as that term is used in § 4.24.02.[1]
[Ord. No. 04-15, Sec. 4]
[1]
Editor's Note: Former Subsection D, which immediately followed and authorized the Chamber of Commerce to regulate the placement of vendors and prohibited non-permanent business establishments from selling on the Public Square except as a participating vendor with the Farmer's Market, was repealed 4-19-2022 by Ord. No. 2022-14.
[Ord. No. 211, Sec. 4]
A. 
The administrative officer responsible for the collection and enforcement of this ordinance shall be the Recorder/Treasurer and such persons as he or she may delegate from time to time.
B. 
The Recorder/Treasurer shall make available for all affected businesses a Business License Application and a Business License Form and all such applications and license forms shall be maintained for the convenience of such businesses at the Lincoln City Hall.
C. 
Licensing. Each license fee shall be due and payable on the first day of January each calendar year, and payment shall be for the full amount according to the schedule set forth herein. Any establishment which commences operation after June 1 of any calendar year shall pay an amount equal to 1/2 the annual licensing fee, regardless of the actual period of time during which business is to be carried on during that calendar year. All businesses shall have until January 30 of each year to obtain a license by paying the required charge, without further penalty. Any business which fails to obtain such license prior to February 1 of any calendar year shall be assessed a penalty in the amount of $2 per day for each day after February 1 that the license is delinquent. Any new business that begins operation after January 1 of any year shall obtain a business license prior to opening or be subject to a penalty of $2 per day for every day from commencement of operations until the day it obtains a license.
[Amended 10-17-2017 by Ord. No. 2017-11]
D. 
In determining the number of employees applicable to any business, the Recorder/Treasurer or his designated agent shall make a determination of the average number of employees employed by the business establishment to be taxed during the previous calendar year and shall make a second determination as to the number of employees employed by the business establishment at the time application is made. The Recorder/Treasurer or his designated agent shall use the greater number in arriving at the sum of the tax to be assessed.
E. 
Each applicant for a business license shall swear or affirm at the end thereof that the statements contained in the application are correct and any person knowingly making a false application shall be penalized as is herein set forth.
F. 
The Recorder/Treasurer shall use substantially the following form for the application:
APPLICATION FOR BUSINESS LICENSE
1.
Name of Business:
2.
Type of Business Structure (Corporation, Sole Proprietorship, etc.):
3.
Location of Business:
4.
Nature of Business:
5.
Number of Employees on this date:
6.
Average number of employees during previous calendar year:
7.
Name of person completing application:
8.
Title of person completing application:
Signature of Applicant
I, the undersigned, hereby state on oath that I am the applicant in the foregoing and that the information contained herein is true and accurate to the best of my knowledge and belief.
Applicant's Signature
Approved:
by:
Recorder/Treasurer