Potter Stewart,
Bates v. City of Little Rock, 361 U.S. 516 …
“ Municipalities in Arkansas are authorized by the State to levy a license tax on any person, firm, individual, or corporation engaging in any "trade, business, profession, vocation or calling" within their corporate limits. [1] Pursuant to this authority, the City of Little Rock and the City of North Little Rock have for some years imposed annual license taxes on a broad variety of businesses, occupations, and professions. [2] Charitable organizations which engage in the activities affected are relieved from paying the taxes. ”
