Overview

Instructions

Due Dates

Remittance Options

Remit Online (recommended)
Remit by Mail
Remit in Person

W-9 Form

Have Questions?


Overview

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.

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 lodging businesses are required by law to collect and remit a three percent (3%) A&P tax on gross receipts. This tax shall not apply to the rental or lease of such lodging accomodations for periods of thirty (30) days or more.


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 Lodging 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 Lodging 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 Lodging 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)