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.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Little Rock, AR
Little Rock has no ordinance specifically regulating lawn ornaments. Decorative items in front and side yards are allowed without a permit, subject to genera...
Little Rock, AR
Residential holiday inflatables (snowmen, Santas, etc.) at single-family homes are not regulated by a specific Little Rock ordinance; commercial inflatable d...
Little Rock, AR
Little Rock does not have a dedicated holiday lighting ordinance. Temporary seasonal lights at single-family homes are generally allowed without a permit, su...
Little Rock, AR
Outdoor kitchens in Little Rock typically require building, electrical, plumbing, and gas permits through Planning and Development when they include hard plu...
Little Rock, AR
Residential backyard smokers are permitted in Little Rock and are governed by the same Arkansas Fire Prevention Code (IFC §308) clearance rules that apply to...
Little Rock, AR
Little Rock follows the Arkansas Fire Prevention Code (based on the International Fire Code), which under IFC Section 308 prohibits operating charcoal grills...
See how Little Rock's transient occupancy tax rules stack up against other locations.
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