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Little Rock, AR Short-Term Rentals: Taxes & Fees (2026)

Heavy Restrictions

Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

City Tax: City accommodation tax applies
State Sales Tax: 6.5%
State Tourism Tax: 2%
Responsibility: Operator must ensure all taxes paid

Summary

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.

2. Annual Inspection Fee for a STR-1 is of One Hundred Dollars ($100.00) per bedroom up to maximum of Five Hundred Dollars ($500.00). 3. The Annual Inspection Fee would be waived for the first year if the structure is on the City's Unsafe/Vacant list, as determined by the Housing and Neighborhood Programs Department, and is rehabilitated for use as an STR-1. ... 2. Annual Inspection Fee for a STR-2 is Five Hundred Dollars ($500.00). ... (e) All Bed and Breakfast House/STR-1 & 2 Permit holders are responsible for collecting and remitting all applicable room, occupancy, Advertising & Promotion Tax, and Sales and Gross Receipts Taxes required by Arkansas State Law or City Code.

Source: Little Rock STR OrdinanceView official code

Official source re-checked September 7, 2026: the cited page had not changed since it was quoted.

Full Breakdown

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.

Violations & Fines

Failure to collect and remit required taxes may result in penalties, interest, back taxes, and potential loss of the STR license.

Frequently Asked Questions

What taxes do Little Rock Airbnb hosts pay?

Hosts must collect and remit the city accommodation tax, 6.5% state sales tax, and 2% state tourism tax. Some platforms collect taxes automatically, but hosts are ultimately responsible.

Does Airbnb collect Arkansas lodging taxes automatically for Little Rock hosts?

Airbnb typically collects the 6.5% state sales tax and 2% state tourism tax, but Little Rock's city accommodation tax may need to be remitted separately. Check your platform's tax collection settings.

How often do Little Rock STR hosts file lodging tax returns?

Arkansas state sales and tourism taxes are typically filed monthly with the Department of Finance and Administration. Register for a sales tax permit before your first booking.

Sources & Official References

[1]Little Rock STR Ordinance

Other rules in Little Rock

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All Little Rock rules

How Little Rock compares: Cities with the Highest Short-Term Rental Taxes·Compare Little Rock to another location·View the Arkansas short-term rentals overview

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