Fayetteville short-term rentals owe the city's 2% hotel, motel, and restaurant (HMR) tax plus Arkansas's 2% state tourism tax and 6.5% state sales tax, on top of local sales taxes. Airbnb and VRBO collect the HMR tax automatically.
STR stays in Fayetteville are taxed as lodging: the City of Fayetteville's 2% HMR (hotel/motel/restaurant) tax, Arkansas's 2% statewide tourism tax (A.C.A. Sec. 26-63-401), and 6.5% state sales tax, plus Washington County and city sales taxes. Airbnb and HomeAway/VRBO collect and remit the 2% HMR tax for listed properties automatically. Applicants must show proof of HMR tax registration and confirm all sales, use, and HMR taxes are current before a business license issues (Sec. 118.01(E)(7)). Hosts on other platforms must register and remit directly.
Failure to register or remit HMR tax blocks license issuance and renewal under Sec. 118.01(E). Unpaid lodging taxes accrue penalties and interest and can void authorization to operate.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
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Fayetteville has no ordinance restricting holiday decorations on private property, so no permit, no seasonal window, and no size cap apply. Displays only hav...
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Fayetteville's sign code has no garage-sale exemption and bans off-site signs, so directional yard-sale signs on corners, other lots, utility poles, or the r...
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Fayetteville regulates political signs content-neutrally as non-commercial signs. A resident may post one on private property year-round, plus additional tem...
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Fayetteville does not inspect or license ordinary long-term rentals. But an owner of more than two residential rentals must register a local designated repre...
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Fayetteville has no just-cause eviction law; Arkansas landlord-tenant rules apply and are the nation's most landlord-friendly. Arkansas is the only state wit...
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Fayetteville has no rent control and cannot enact it. Arkansas Code Sec. 14-54-1409 bars any city from limiting rent. Landlords set market rents and may rais...
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