All North Little Rock lodging businesses are required by law to collect and remit a three and a half percent (3.5%) A&P tax on gross receipts. This tax shall not apply to the rental or lease of such lodging accommodations for periods of thirty (30) days or more.
North Little Rock A & P Permits
All lodging businesses (hotels, motels, bed n’ breakfasts, inns, RV parks, vacation houses/rooms rentals, cabins, campgrounds, condominiums or other similar rental accommodations for sleeping) are required to obtain a FREE Advertising & Promotion Commission (A&P) Tax Permit to operate in North Little Rock.
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.
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.
- 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