A&P Taxes

The North Little Rock Advertising & Promotion Commission is responsible for collecting the A&P lodging and foodservice taxes. 

 

Foodservice Tax

Lodging Tax

Tax Remittance Instructions

Remittance Due Dates

Tax Remittance Options

W-9 Form

Have Questions?

 

Foodservice Tax

 

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 (A&P) Tax Permit to operate in North Little Rock. These permits are issued at 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 for new 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). 

Click here for a copy of the Prepared Food Ordinance (Download File).

 

Food Trucks, 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 citybusiness 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.

 

 

Lodging Tax

 

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. Permits are issued at 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.

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 accommodations for periods of thirty (30) days or more.

 

 

 

TAX REMITTANCE 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.

 

 

 

REMITTANCE DUE DATES 

Month Taxes are Collected

Payments Due in order to get the 2% discount (must be postmarked before this date in order to receive the discount) Taxes Due (must be postmarked on or before this date) Taxes are LATE with 5% penalty per month
January February 20 February 28 March 1
February March 20 March 31 April 1
March April 20 April 30 May 1
April May 20 May 31 June 1
May June 20 June 30 July 1
June July 20 July 31 August 1
July August 20 August 31 September 1
August Spetember 20 September 30 October 1
September October 20 October 31 November 1
October November 20 November 30 December 1
November December 20 December 31 January 1
December January 20 January 31 February 1

 

 

 

TAX REMITTANCE OPTIONS

The North Little Rock Advertising and Promotion Commission offers three different options for remitting collected taxes:

OPTION 1: Remit ONLINE - Fast, easy and secure step for both reporting and remitting!

  • Click here for Foodservice Remittance Form and Payment
  • 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, (Download File). 

      OR

  • Remit with a credit card – 2.5% service fee applies

 

OPTION 2: Remit by MAIL (Be aware of the postmark deadlines!)

  • 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

  • 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 9:00 a.m. and 4:00 p.m., Monday through Friday.

 

North Little Rock Advertising & Promotion Commission DBA North Little Rock Convention & Visitors Bureau W-9 Form (Download File)

 

HAVE QUESTIONS?

Contact Robin Powell, Special Projects Manager, at (501)758-1424 or by email at rpowell@northlittlerock.orgbetween 9:00 a.m. and 4:00 p.m., Monday through Friday.