Overview

Prepared Food Ordinance
Food Trucks and Mobile Vendors
Non-Profit Foodservice Vendors

Instructions

Due Dates

Remittance Options

Remit Online (recommended)
Remit by Mail
Remit in Person

W-9 Form

Have Questions?


Overview

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.

Obtain Permits: Visit the City Clerk’s Office in City Hall at 300 Main Street, North Little Rock, AR 72114. The applicant’s driver’s license will be copied and attached to the application.

Renewing Permits: Existing permits do not have to be renewed each year and expire only when the business closes or ownership changes.

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.
All foodservice businesses are required by law to collect and remit a three percent (3%) A&P 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).

Prepared Food Ordinance

Click here for a copy of the Prepared Food Ordinance.

Food Trucks and Mobile 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.

Non-Profit 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.


Instructions

  • 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.
POSTMARK NOTICE: 

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.


Due Dates

remittanceduedates


Remittance Options

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)

Fast, easy and secure step for both reporting and remitting!

  • Click here for Foodservice Remittance Form and Payment
  • Remit with an electronic check – no service fee applies. NOTE: Your bank will need these 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

(Be aware of the postmark deadlines)

  • Click here for Foodservice Remittance Form
  • 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

Attention: Accounting Department

PO Box 5511

North Little Rock, AR  72119

Option 3: Remit in Person
  • Click here for Foodservice Remittance Form
  • Checks MUST be made payable to the North Little Rock Advertising & Promotion Commission.
  • Remittances accepted in person will be credited on the date paid – not on the date the check is written. The date remitted will determine discounts and late fees.
  • Remittance forms and payment can be delivered to this location:

North Little Rock Visitors Information Center

#1 Eldor Johnson Drive, Burns Park

North Little Rock, AR  72118

  • Tax Remittance forms (must be completed in advance) and payments will be accepted at this location between 8:30 a.m. and 4:30 p.m., Monday through Friday.

W-9 Form

Click here for North Little Rock Advertising & Promotion Commission DBA North Little Rock Convention & Visitors Bureau W-9 Form.


Have Questions?

Robin Powell, Tax Revenue Manager: (501) 758-1424, rpowell@northlittlerock.org

(Available 9 a.m. to 4 p.m., Monday through Friday)