Hotels & Lodging in Arkansas (2026)
3 rules on the books across Arkansas, 3 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Transient Occupancy Tax
Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.
Fort Smith
Some RestrictionsFort Smith levies a 3 percent tax on gross receipts from hotel, motel, and short-term rental stays under 30 days…
Read full rule →Jonesboro
Some RestrictionsJonesboro levies a 4% gross-receipts tax on hotel and motel stays and on short-term residential rentals booked for…
Read full rule →Springdale
Some RestrictionsSpringdale levies a 2% tax on gross receipts from hotels, motels, cabins, bed-and-breakfasts, campgrounds, and similar…
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