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Business Licenses and Taxes

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Business Licenses 

a.k.a. General Business/Privilege Licenses

Zoning
Contact the North Little Rock Planning Department for zoning regulations that apply to the location for your proposed business.  You must get a zoning certificate before applying for a business/privilege license in our office. The zoning certificate is only valid for thirty (30) days after the issue date. After the thirty (30) days have expired, a new zoning certificate will be required to issue a business/privilege license. A zoning certificate is required for all business license applications (including home-based and out of city) and change of address (physical location within the city).  For information about a business license application, call 501-975-8617.  For more information about zoning, call the Planning Department 501-975-8835.

The City of North Little Rock requires all businesses to obtain a privilege license to conduct business within the city limits. If your business is operated out of your home, you are also required to have a home occupation permit. You must apply for this privilege license at the City Clerk's Office at 300 Main Street (City Hall). Please contact our office for a final quote on the total fees due as variables may apply.

Privilege licenses must be renewed annually.

If a business changes location within the city limits, a new zoning certificate and application are required.  There are no additional fees for change of address.

The business/privilege license applications will be held in the City Clerk's office for no more than thirty (30) days after the date it is received in the office. If the business fails to submit the necessary documents to issue a license within that time frame, then the business will be required to resubmit the information.

If a business expands services provided, please contact our office for a final quote on the fee for the new and/or additional services. 

Click here for a list of instructions regarding Operating a Business in North Little Rock.

Business License Application Forms

Business/Privilege License Application Form

Commercial Property Inventory Form

Residential Rental Property Inventory Form

Business License Fee Schedule

 


Foodservice and Lodging Privilege Licenses and Permits

Privilege License - All foodservice and lodging must obtain a general business privilege license from the City Clerk's Office in order to conduct business within city limits. Even if your main business office is outside of North Little Rock, if you have an establishment in North Little Rock, you must obtain a local business license. 

A&P Permit - All food service businesses (hotels, restaurants, convenience stores, movie theatres, food vendors, mobile concessionaires, etc.) and lodging businesses (hotels, motels, bed and breakfasts, inns, etc.) are required to have an Advertising & Promotion (A&P) tax permit to operate in North Little Rock. There is no charge for this permit. You must apply for the permit in person. Permits are issued through the City Clerk’s Office, City Hall, 300 Main Street, North Little Rock. The permit does not have to be renewed each year – it expires only when the business closes. 

ALL FOODSERVICE AND LODGING TAXES MUST BE REMITTED TO THE NORTH LITTLE ROCK ADVERTISING AND PROMOTION COMMISSION (A&P).

To remit taxes online and for more A&P tax information, please visit the North Little Rock A&P Commission website at www.northlittlerockap.org.

If you have any questions about the A&P taxes or permit, call:

North Little Rock Advertising & Promotion Commission
#1 Eldor Johnson Drive – Burns Park
North Little Rock, AR 72118
(501) 758-1424

Health Inspection - To open a food service establishment in Arkansas, the owner has to go through a Plan Review (501-661-2171) with the Arkansas Department of Health. The only exception is when an establishment hasn't been closed before another establishment is opened at same location. (When this happens, the owner will only have to call the Environmental Health Specialist to change ownership, name, etc.) The Plan Review guidelines and the Rules & Regulations Pertaining to Retail Food Establishments book are available at any local health unit. After the Plan Review department approves your plans, they send a letter to the local health unit. The food service establishment owner calls the local health department to make an appointment to open the establishment. The Environmental Health Specialist conducts a walk-through inspection to confirm design specifications and compliance with the regulations. You will receive your bill for your permit in the mail within a few months. Presently, the cost is $35.00. This fee does not include business licenses, etc. which can be obtained from the North Little Rock's City Clerk's office.


Beer/Wine and Liquor Permits and Licenses

All businesses (hotels, restaurants, liquor stores, bars, and private clubs) must obtain a City Beer/Liquor/Mixed Drink license from the City Clerk’s Office to be able to sell alcohol in the City. You are first required to get an Alcoholic Beverage Control (ABC) license from the State before you may apply for your City license. A copy of the ABC license must be filed with us before you are issued a City license. Statements are mailed at the end of each June and will be due by July 31 of that year. Following is a fee schedule:

Beer and/or Wine: Restaurants, Liquor Store, and Private Clubs - Beer/wine license are based on sales from the previous year July-June.

$15.00 for the first $1,000.00

$5.00 for each additional $1,000.00 of sales

Example: $20,000 amount of sales for the year

$15.00 for first $1,000.00

$5.00 x 19,000.00 = $95.00

$95.00 + $15.00 = $110.00

Total tax due = $110.00

Restaurant (Mixed Drink)

99 seats or less $500.00

100 seats or more $1000.00

Private Clubs (Mixed Drink): $250.00

Liquor Stores (Mixed Drink): $200.00

If you have any questions regarding beer/wine and liquor licenses, please call the City Clerk’s Office at 501-975-8617.

Click here for more information on the State Liquor Tax.


Mobile Food Vendors
    Ordinance No. 8736

The City of North Little Rock allows mobile food vendors, such as food trucks, to conduct business within the City limits at an approved location.
In order to allow mobile food vendors, the business must be fully licensed with a North Little Rock Advertising & Promotion (A&P) Permit and display the proper documents during operation.
Please contact the City Clerk’s Office at 501-975-8617 for these requirements.
If the location is City owned property or in public right of way, then the business must submit an application to the Neighborhood Services Office for approval.

To obtain a North Little Rock Mobile A&P Permit, you must have the following:
1) A current fire inspection – call the NLR Fire Department at 340-5377 to schedule an
inspection time. This is the first step in the permitting process;
2) A current health inspection;
3) A valid driver’s license;
4) A current business license – available at the NLR City Clerk’s Office at 300 Main Street
in North Little Rock (975-8617). We recognize business licenses from surrounding cities.


Taxes

General Sales & Use Tax Collection - The Arkansas Department of Finance and Administration (DFA) is responsible for the collection of all sales and use taxes, including local, county and state sales taxes. Their phone number is (501) 682-7104. If you have vending machines or video game machines, you must also speak with the miscellaneous tax section about tax decals for your machines. 

DFA offers an online taxpayer portal called ATAP (Arkansas Taxpayer Access Point). It is a free web-based service where you can electronically manage your state tax accounts. New users must register on the site with their Tax ID number.

North Little Rock City sales tax is collected through DFA. Our city sales tax is 1%, which is lower than most every other city in Central Arkansas. City sales tax funds Police, Fire, and other essential city services. Click here for a pie chart showing the distribution of your tax dollars from the city's General Fund.

Current Tax Rates 

   Sales  Hotel  Restaurant  Mixed
Drink
 Beer  Package
Beer
 State  6.5% 6.5% 6.5% 6.5% 6.5% 6.5%
 County 1.00% 1.00% 1.00% 1.00% 1.00% 1.00%
 City 1.00% 1.00% 1.00% 1.00% 1.00% 1.00%
 State Tourism   2.00%        
 City Hotel   3.00%        
 City Restaurant     3.00%      
 State Supplemental       10.00%    
 State Addl Supp       4.00%    
 City Mixed Drink Tax       10.00%    
 State Excise Tax on Beer  (Package sales only)     3.00%
 TOTAL 8.5% 13.5% 11.5% 32.5% 8.5% 11.5%

 

 

 

 

 

 

 

 

 

Federal Tax Identification Number - To obtain your Federal Tax ID Number, contact the Internal Revenue Service’s local office at 700 W. Capitol Avenue, Room 2503 in the Federal Building or call 1-(800) 829-1040. 

State Sales Tax Number - To obtain your Arkansas Sales Tax Number, contact the State of Arkansas at (501) 682-7104 or visit their office at 7th and Wolfe Streets, Room 211. 

State Unemployment Insurance - Any business hiring one or more employees on a full or part-time basis must notify the Employment Security Department, (501) 682-2127.

State Quarterly Withholding Report - Any business hiring employees on a full or part-time basis must notify the State of Arkansas Withholding Office, (501) 682-7290.

Property Taxes - Personal property and businessperson’s property taxes are handled by the Pulaski County Assessor and/or Collector. They are located at 201 S. Broadway in Little Rock and can be reached by phone at (501) 340-6170 or (501) 340-6040.