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.
Little Rock imposes a 2% advertising and promotion (A&P) tax on hotel, motel, and short-term rental lodging within city limits, administered by the Little Rock Convention and Visitors Bureau. Combined with the 6.5% Arkansas state sales tax, Pulaski County tax, and local prepared-food and lodging surcharges, hotel guests typically see a roughly 14% effective lodging tax. Operators remit monthly returns to the A&P Commission. STR hosts are equally responsible for collection, and platforms increasingly remit on hosts' behalf. Audits target underreporting.
Failing to register, collect, or remit A&P tax can result in penalties, interest, and potential business license suspension under city procedures.
Little Rock, AR
Little Rock requires short-term rental operators to obtain a license, with a citywide cap of 500 STR licenses. Owner-occupied STRs need a special use permit,...
Little Rock, AR
Little Rock STR operators must collect and remit the city's hotel/motel tax (also called the accommodation tax) on all short-term rental bookings. Arkansas a...
See how Little Rock's transient occupancy tax rules stack up against other locations.
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