Permit

Do you and your business need an A&P Tax Permit?


Any person or entity who sells hotel or motel accommodations or lodging services for profit in the City of Little Rock or who sells prepared food and beverage in the City of Little Rock are subject to Little Rock Advertising & Promotion Commission Tax.

Persons who may be exempt from A&P Tax:

(1) Any seller of hotel or motel accommodations or lodging services that sells such accommodations or lodging services on a strictly not-for-profit basis.

(2) Any seller of prepared food and beverage that is a federal 501(c)(3) tax-exempt organization.

(3) School cafeterias and lunchrooms operated on a not-for-profit basis and not open to the general public are automatically exempt from the A&P Tax.

Whether you are exempt or not, you MUST complete an application!

Applications


Application for Traditional AP Tax Permit 
Adobe PDF
120kb
Application for Special Event AP Tax Permit 
Adobe PDF
106kb
Application for Tax Exemption (Accommodations) 
Adobe PDF
58kb
Application for Tax Exemption (Food)
Adobe PDF
58kb




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For further information, contact the Revenue Division at the Little Rock Advertising & Promotion Commission at 501-370-3205.

To pay your taxes online and for access to the tax regulations, go to LittleRock.com/Tax