All North Little Rock foodservice businesses are required by law to collect and remit a three percent (3%) North Little Rock Advertising & Promotion tax on gross receipts of prepared food and beverages for on or off-premises consumption. The City of North Little Rock’s Ordinance 7992 details the specific definition of “prepared food” as directed by the State of Arkansas (Emergency Rule 2007-3).
North Little Rock A & P Permits
All foodservice businesses (hotels, restaurants, caterers, convenience stores, movie theaters, food vendors, mobile concessionaires, food trucks, etc.) are required to obtain a FREE Advertising & Promotion Commission (A&P) Tax Permit to operate in North Little Rock.
The A&P Tax Permit specifies the Tax ID number that must be stated on every remittance form. The A&P Permit must be prominently displayed along with the city’s business license.
Obtain a North Little Rock A & P Permit: At this time only mailed or emailed applications will be accepted.
Renew a North Little Rock A & P Permit: Existing permits do not have to be renewed each year and expire only when the business closes or ownership changes.
- Full remittance of collected taxes is due by the last day of the month after the month in which taxes are collected. For instance, taxes collected in January must be remitted by February 28.
- Businesses may take a two percent (2%) discount for remitting A&P taxes by the 20th of the month in which taxes are due. For instance, taxes collected in January must be remitted by February 20.
- A five percent (5%) late fee on the tax amount due for each month past due will be charged if not remitted by the end of the month.Remittances should NOT be rounded up or rounded down. Exact amounts are required.
- Checks returned for Insufficient Funds (NSF) will be charged a $25.00 service fee. If the check is returned a second time, the check will be turned over to the Prosecuting Attorney.
Remittances must be postmarked no later than the due date (either the 20th for the discount or the last day of the month for full remittance). Businesses should be aware that the due date may fall on a weekend or holiday. Mail the remittance earlier than the due date in order to take the discount or avoid late fees.
The North Little Rock Advertising and Promotion Commission offers three different options for remitting collected taxes: remit online, remit by mail and remit in person.
Option 1: Remit Online (recommended)
- Remit with an electronic check – no service fee applies.
- Your bank will need Company ID numbers before you can process an electronic check. Click here for Company IDs.
- Remit with a credit card – 2.5% service fee applies
Option 2: Remit by Mail
Checks MUST be made payable to the North Little Rock Advertising & Promotion Commission.
Remittance forms and payment must be mailed to: North Little Rock Advertising & Promotion Commission, PO Box 5511, North Little Rock, AR 72119
If you have questions or need help with forms or online payments, please contact:
Robin Powell, Tax Revenue Manager
Food Trucks & Mobile Food Vendors
All food and beverage vendors operating in North Little Rock including special events such as concerts, street parties and sporting events are required to have an A&P Tax Permit. The A&P Tax Permit must be prominently posted on site along with the city business license. All vendors are required to remit the three percent (3%) foodservice tax on gross receipts of prepared food and beverage.
Nonprofit Foodservice Vendors
Non-profit vendors must also receive a business license and A&P Tax Permit. Non-profit food and beverage vendors will be exempt from collecting and remitting the A&P tax ONLY if a copy of the non-profit status letter as assigned by the IRS is given to the City Clerk’s Office with A & P Tax Permit application.