Conway, AR Hotels & Lodging: Transient Occupancy Tax (2026)

Section 7.60.05(A), part of Chapter 7.60 creating the City of Conway Advertising and Promotion Commission under Ord. No. O-00-01 and A.C.A. § 26-75-605, levies a two percent (2%) tax on gross receipts from renting, leasing or otherwise furnishing hotel, motel or short-term condominium rental accommodations for sleeping, meeting or party-room facilities, but the tax does not apply to rentals of thirty (30) days or more, so a long-term extended-stay lease falls outside it while a short-term vacation rental in a condominium does not. Under § 7.60.05(B), the tax is collected by the Advertising and Promotion Commission or its designated agent using procedures modeled on the state's Gross Receipts Act, A.C.A. § 26-52-101 et seq., and the operator collecting from guests must remit all of the prior month's collections to the city by the twentieth of each month, along with a report on commission-prescribed forms.

Section 7.60.05(C) restricts how the revenue can be spent: it funds advertising and promoting the city, a convention center's construction or operation, and tourist-promotion facilities, but § 7.60.05(C)(3)(a) expressly bars using it for general capital improvements, general city operations, or a general subsidy to civic groups or the chamber of commerce, though the commission may contract with such groups for actual tourism-related services. The seven-member commission, created under § 7.60.01, includes four tourism-industry seats and reports quarterly to the Mayor and City Council under § 7.60.04.