Hotels & Lodging in Little Rock, AR (2026)

2 verified hotels & lodging rules for Little Rock, Arkansas, sourced directly from the municipal code and official government pages.

Verified from official government sources

Transient Occupancy Tax

Little Rock collects a 2% advertising and promotion tax on hotel and short-term lodging stays, layered on top of state and Pulaski County sales taxes for roughly 14% combined lodging tax.

Hotel Advertising and Promotion Tax

Some Restrictions

Full ordinance details →Official source ↗

Hotel Living Wage

Arkansas state law preempts local minimum wage and living wage ordinances under AR §11-4-203, so Little Rock cannot mandate hotel-specific or higher local wage floors.

Hotel Worker Wage Preemption

Few Restrictions

Full ordinance details →Official source ↗