Little Rock

Rezoning approval

A rental the owner doesn't live in is an STR-2, and no one may advertise or operate one without first getting the Board of Directors' approval of a planned zoning district (PZD).[1] In one July 2026 case, the Planning Commission recommended approval 10 to 0 with one absent on July 9, and the Board was asked to adopt the rezoning ordinance on Sept 15.[2] File applications in person with Planning and Development, whose applications page lists the STR-2 and PZD forms.[7]

Neighbor notice

The applicant sends written notice by certified or registered mail at least 15 days before the hearing to every owner within 200 feet.[3, 8] Staff add supplemental notice out to 300 feet, registered neighborhood organizations are notified, and a sign must be posted at least 30 days before the meeting.[8]

Who applies

The owner files the PZD, or an agent files it with a letter from the title holder authorizing the agent.[3] The code doesn't mention tenants, and it names the owner and the owner's designated responsible party.[1] If you're the tenant, the owner can file and you can manage the rental under a written agreement.

Real estate license

Managing a rental for an owner for pay may need an Arkansas real estate license.[9] The license law covers anyone who, for compensation, engages in the business of leasing, renting or subleasing real estate or collects rents, with an exemption for owners of a freehold or leasehold interest.[9]

Business license and inspection

Get an annual business license before you list the property, because owners can't list online until they have one.[1] Pay the $500 annual inspection fee for an STR-2 and have your business license before you use the property as a rental.[1] Each location also needs its own tax permit from the city's Advertising and Promotion Commission.[6]

Cap and size

No more than 500 short-term rentals can operate at any one time within the city.[1] A city report for the Sept 15, 2026 Board meeting lists fewer than 160 STR-1 and STR-2 rentals in its approved database.[2] A non-owner rental can have up to nine bedrooms or guest rooms.[1]

Responsible party

Name a responsible party who is available 24 hours a day, 7 days a week and responds within 60 minutes to complaints about noise, disorderly conduct or other violations.[1] The responsible party can be the owner or anyone the owner designates, and must give contact information to all adjacent residents.[1]

Posted notice

Post a notice on or near the front door with the address, emergency contact numbers, the maximum occupancy and a diagram of exit routes approved by the Little Rock fire department.[1]

Safety

Every sleeping area needs two ways out, and one can be an operable window.[1] Smoke detectors must be certified and go in sleeping areas, along the exit path and on each story with a sleeping unit, and carbon monoxide detectors go in as city staff direct if the unit has fuel-fired appliances or an attached garage.[1] Mount a 5-pound ABC fire extinguisher where it is easy to reach.[1]

Insurance

Show proof of homeowner's, fire, hazard and liability insurance, with liability limits of at least $1,000,000 per occurrence.[1]

House rules

Guests can stay up to 29 consecutive days, and the principal renter must be at least 18.[1] Private parties and special events such as weddings and receptions are banned, tours for a fee are limited to occupants, and you can't rent to more than one party under separate contracts at a time.[1] Keep recreational vehicles, buses and trailers out of view, and provide off-street parking, or guest parking within 330 feet with neighborhood impact documentation.[1]

State taxes

Arkansas charges a 6.5% state sales tax and a 2% parks and tourism tax.[4] A 2018 state revenue opinion says reservations of 29 nights or fewer are subject to the state gross receipts tax, the tourism tax and local sales tax.[10]

Local sales tax

The state's October to December 2026 list shows a 1.125% Little Rock sales tax and a 1.000% Pulaski County sales tax.[5]

City lodging tax

Little Rock levies a 4% tax on gross receipts from renting house, condominium, apartment and similar accommodations.[6] It doesn't apply to rentals of 30 days or more.[6] Returns and payment go to the Advertising and Promotion Commission by the 20th of each month for the month before.[6]

Who collects

The code makes permit holders responsible for collecting and remitting the room, occupancy, advertising and promotion, sales and gross receipts taxes.[1] The 2018 opinion says Airbnb began collecting Arkansas occupancy taxes for hosts in Jan 2017 under a voluntary agreement, and hosts stay responsible for other bookings.[10]

No license

It's unlawful for any responsible party to offer for rent or operate a short-term rental without a business license.[1] Operating without one makes the owner ineligible to apply for a business license for up to one year.[1]

Revocation

For three or more confirmed violations in a calendar year, the planning director may revoke the license and order that no new license be issued for up to one year.[1] The city serves written notice in person or by certified mail, and the revocation becomes final within 10 days unless the owner or responsible party appeals in writing, and the Board of Adjustment hears appeals.[1] After a revocation, no new license is issued to the applicant for the same property for one year.[1]

Response failures

Failing to respond within 60 minutes to a call or complaint about the property is a violation of the article.[1]

Late tax

A late lodging tax return adds 5% a month, up to 35% in total, and interest runs at 10% a year.[6]

State law

Two 2025 bills to limit how cities regulate short-term rentals did not become law: HB1790 failed in the House on Apr 8, 2025,[11] and HB1445 was withdrawn by its author on Apr 15, 2025.[12]