Licenses & Taxes

Privilege License

Ordinance 987 levies an annual privilege license upon all persons, partnerships, associations, firms and corporations engaged in carrying on or following certain trades, businesses, professions, vocations, and callings within the corporate limits of the City of West Memphis. Amount of license varies depending on the type of business.

Licenses, Taxes & Fees

License
Fee
Requirements & Other Information
Advertising and Promotion Tax
2%
All hotels, motels, and restaurants pay Advertising and Promotion Tax to the City Clerks Office monthly. Due the 1st, delinquent after the 20th. Forms available.
Dog License
$6.00
Proof of vaccination required.
Mixed Drinks Tax
5%
Collect 5% mixed drinks tax monthly from all mixed drinks facilities.
Retail Beer License
$40.00
Due June 30. State License required.
Retail Liquor License
$110.00
Twice a year. Due June 30. State License required.
Retail Wine License
$15.00
Due June 30. State License required.
Taxi Cab/Limousine License
$5.50
Current health certificate, FH driver's license, and police check required.
Yard Sale Permit
$15.00
Residential areas only; two permits per year.