Occupancy tax collection and remittance by Airbnb in Arkansas

State of Arkansas

Guests who book Airbnb listings that are located in the State of Arkansas will pay the following taxes as part of their reservation:

• Arkansas Gross Receipts Tax: 6.5% of the listing price including any cleaning fee for reservations 29 nights and shorter. For detailed information, please visit the Arkansas Department of Finance and Administration website.
• Arkansas Tourism Tax: 2% of the listing price including any cleaning fee for reservations 29 nights and shorter. For detailed information, please visit the Arkansas Department of Finance and Administration website.
• Local Sales and Use Tax: The local sales and use tax rates vary by city and county. The rate is typically 0.5%-3.5% of the listing price including any cleaning fee for reservations 29 nights and shorter. For detailed information, please visit the Arkansas Department of Finance and Administration website.

Batesville

Guests who book Airbnb listings that are located in the City of Batesville, AR will pay the following tax as part of their reservation:

• A&P Tax: 3% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the Batesville Chamber of Commerce website.

Bella Vista

Guests who book Airbnb listings that are located in the City of Bella Vista, AR will pay the following tax as part of their reservation:

• Advertising & Promotion Tax: 2% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the City of Bella Vista Advertising and Promotion Tax website.

Bentonville

Guests who book Airbnb listings that are located in Bentonville, AR will pay the following tax as part of their reservation:

• Advertising Promotions Tax: 2% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the City of Bentonville A&P Tax Forms & Information website.

Eureka Springs

Guests who book Airbnb listings that are located in the City of Eureka Springs, Arkansas will pay the following tax as part of their reservation:

• Advertising and Promotion Tax: 3% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the Eureka Springs City Advertising and Promotion Commission website.

Fayetteville

Guests who book Airbnb listings that are located in the City of Fayetteville, Arkansas will pay the following tax as part of their reservation:

• Hotel, Motel, and Restaurant Tax: 2% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the City of Fayetteville Short Term Rentals website.

Fort Smith

Guests who book Airbnb listings that are located in Fort Smith, AL will pay the following taxes as part of their reservation:

• A&P Tax: 3% of the listing price including any cleaning fees for reservations 29 nights and shorter. For detailed information, please visit the Fort Smith Advertising and Promotions Commission website.

Harrison

Guests who book Airbnb listings that are located in the Harrison, AR will pay the following taxes as part of their reservation:

• Advertising & Promotion Tax: 3% of the listing price including any cleaning fees for reservations 29 nights and shorter. For detailed information, please visit the City of Harrison website.

Hot Springs

Guests who book Airbnb listings that are located in Hot Springs, AR will pay the following taxes as part of their reservation:

• Hot Springs Advertising Promotions Tax: 3% of the listing price including any cleaning fee for reservations 29 nights and shorter in Hot Springs. For detailed information, visit Hot Springs Advertising and Promotion Commission website.

Jonesboro

Guests who book Airbnb listings that are located in the City of Jonesboro, AR will pay the following taxes as part of their reservation:

• Advertising & Promotion Tax: 3% of the listing price including any cleaning fees for reservations 29 nights and shorter. For detailed information, please visit the Jonesboro Collections website.

Little Rock

Guests who book Airbnb listings that are located in the City of Little Rock, AR will pay the following tax as part of their reservation:

• Advertising & Promotion Tax: 4% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, visit City of Little Rock Tax Information website.

North Little Rock

Guests who book Airbnb listings that are located in the City of North Little Rock, AR will pay the following tax as part of their reservation:

• A&P Lodging Tax: 3.5% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the North Little Rock A&P Commission website.

Springdale

Guests who book Airbnb listings that are located in the City of Springdale, AR will pay the following tax as part of their reservation:

• A&P Tax: 2% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the Springdale A&P Commission website.

Find out more about how occupancy tax collection and remittance by Airbnb works.

Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.