Little Rock Gross Receipts and Hotel Occupancy Taxes

Taxation and Finance Arkansas 3 Minutes Read ยท published February 10, 2026 Flag of Arkansas

This guide explains municipal rules for gross receipts and hotel occupancy taxes in Little Rock, Arkansas, including where the rules appear in the city code and how they are enforced. For the controlling ordinance language and procedures, consult the City of Little Rock municipal code and revenue provisions[1].

Overview

Local gross receipts taxes and hotel occupancy (transient lodging) taxes are administered at the municipal level. The city code sets taxpayers' duties for registration, filing frequency, and payment, and delegates enforcement and collection authority to city officials.

Penalties & Enforcement

Enforcement procedures and penalties for late payments, nonfiling, or underreporting are set out in the city code and related administrative rules. Where the code does not list specific figures on the cited page, this text notes that fact and points to the controlling ordinance for details.[1]

  • Fines and civil penalties: not specified on the cited page.
  • Daily or continuing penalties: not specified on the cited page.
  • Non-monetary sanctions: the code provides for collection actions, liens, and civil remedies; specific procedures and remedies are set in ordinance text or administrative rules and may include court action.
  • Enforcer: collection and audit authority identified in city code or delegated to the Finance Department or City Treasurer as stated in ordinance language; see the code for the named officer or office.[1]
  • Inspection and complaint pathways: taxpayers and members of the public should use official finance or revenue contact pages for reporting suspected noncompliance.
If the ordinance text on the cited page omits amounts, contact the Finance Department for exact rates and penalty schedules.

Appeals and review processes are defined by ordinance and by administrative rules; time limits for filing an appeal or requesting an administrative review are part of the controlling procedures. If the cited page does not include specific appeal deadlines, it will be noted as not specified on the cited page.[1]

  • Appeal/review route: not specified on the cited page; consult ordinance and Finance Department procedures.
  • Time limits for appeal: not specified on the cited page.
  • Defences and discretionary relief: ordinances may allow permits, variances, or reasonable-excuse defenses; specific provisions are in the code or administrative rules.

Applications & Forms

The city may publish forms for registration, periodic returns, and remittance. If a specific form name, number, fee, or submission method is not published on the cited ordinance page, it is noted as not specified and the Finance Department contact or business licensing office should be used to obtain current forms.[1]

  • Tax registration form: not specified on the cited page.
  • Return and remittance instructions: not specified on the cited page.
  • Filing fees or penalties listed on forms: not specified on the cited page.

Common Violations

  • Failure to register as a taxable business.
  • Late or missing returns.
  • Underreporting taxable receipts or lodging revenue.
  • Failure to collect or remit hotel occupancy tax from guests when required.
Common remedies include assessment, collection actions, and liens as provided by ordinance.

How-To

  1. Confirm whether your activity is taxable under the city code by reviewing the municipal ordinance or contacting the Finance Department.
  2. Register for a city tax account with the Finance or Revenue Division; request official forms or online account access.
  3. File required periodic returns and remit payment by the due date stated in the ordinance or form instructions.
  4. If assessed, follow the ordinance appeal procedure and file any challenge within the time limit specified in the code or administrative rules.

FAQ

What rate applies to hotel occupancy tax in Little Rock?
The specific hotel occupancy tax rate is not specified on the cited ordinance page; consult the municipal code or the Finance Department for the current percentage.[1]
Who enforces gross receipts and lodging taxes?
Enforcement authority is assigned by ordinance and typically exercised by the Finance Department, Revenue Division, or City Treasurer as identified in city code; the cited page should be consulted for the named office.[1]
How do I appeal an assessment?
Appeal procedures are set in the ordinance or administrative rules; deadlines and steps are not specified on the cited page and must be confirmed with the Finance Department or in the controlling ordinance text.[1]

Key Takeaways

  • Primary rules are in the City of Little Rock municipal code; always consult the ordinance for binding language.
  • When rates, fines, or deadlines are not printed on the cited page, contact the Finance Department for current figures and forms.

Help and Support / Resources

  1. [1] City of Little Rock Code of Ordinances - Taxes and Revenue provisions

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