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 also imposes a state sales tax and tourism tax on short-term accommodations.
Short-term rental operators in Little Rock are required to collect the city's accommodation tax, the same tax that applies to hotels and motels. Additionally, Arkansas imposes a state sales tax of 6.5% and a 2% state tourism tax on short-term lodging. Pulaski County may impose additional local taxes. Platforms like Airbnb may collect and remit some taxes on behalf of hosts, but operators remain ultimately responsible for ensuring all required taxes are paid.
Failure to collect and remit required taxes may result in penalties, interest, back taxes, and potential loss of the STR license.
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...
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