§ 22-34. Requirements.

(a)

License required. As established in this article, any person, unless specifically exempted in this article, which is actively or passively engaged in, carrying on or following any part of any trade, business, profession, vocation or calling within the corporate limits of this city, shall apply for and obtain an annual business privilege license prior to conducting business, and shall annually renew such license as long as the business continues to operate.

(b)

Exemptions. The following persons are exempt from the license requirement:

(1)

Persons who pay a tax to the city or state on gross income or premium income (insurance brokers, franchised utilities).

(2)

Persons engaged in those occupations exempted from this article by law.

(3)

Persons engaged in a demonstrated not for profit business as that term is defined by 26 USC 501—503.

(4)

Persons engaged in fundraising drives or enterprises for the public benefit such as schools or city government.

(5)

Persons holding a valid business privilege license from another Arkansas city or county, and who do not maintain a permanent business location within the City of Siloam Springs.

(6)

Temporary businesses associated with festivals and events sponsored by the city, the chamber of commerce, or Main Street Siloam Springs for the time period of the festival or event.

(c)

License period. The license required under this article shall be renewed at the office of the city administrator or his designee on or before September 15 of each year.

(d)

Transfer of privilege license. Any license issued under this article may be transferred or assigned when the nature of business under which the license was issued remains substantially unchanged, and no unpermitted alterations or remodeling of the business's premise have occurred. New owners may apply for transfer of the license under these conditions. Under no circumstances may any transfer be authorized wherein the nature of business conducted shall be substantially altered or changed. A transfer of location will require the submittal of a new business privilege license application before the relocated business shall be permitted to open and conduct business. Upon review and approval of the application, a new business privilege license shall be issued for the business's new location.

(e)

Two or more trades. Any person engaged in two or more trades, callings, vocations, businesses or professions at the same location, or a single occupation which involves more than one category, shall obtain a business license for each independent trade.

(f)

Posting of license. The business privilege license shall be posted in a highly visible place where such business, occupation or profession is carried on, and the holder of such license shall exhibit such license to any agent or official of the city upon request.

(g)

Proof of sales and use tax permit. Prior to a business's first renewal of the business privilege license, the business shall provide the city with a copy of its state issued sales and use tax permit, except for those entities who are not required to obtain such sales and use tax permit per state law (i.e., professional entities, non-profit entities, etc.). Failure to provide a copy of said state permit shall result in the business privilege license not being renewed, and may subject the business to the late fees specified in section 22-33(c) above, and the penalties as provided in section 1-7.

(Ord. No. 95-24, § 4.04.03, 9-5-1995; Ord. No. 13-19, § I, 3-19-2013; Ord. No. 14-22, § I, 10-21-2014; Ord. No. 14-28, § 1, 12-16-2014; Ord. No. 17-07, § 1, 5-2-2017)