Arkansas Short-Term Rental Laws by City (2026)
Short-term rental rules in Arkansas are set city by city — a property that is legal to rent nightly in one town can be prohibited a few miles away. The table below covers 1 Arkansas city (1 human-verified against official sources), with each city's legal status, permit cost, and last-verified date.
Statewide short-term rental rules in Arkansas
Arkansas has no statewide short-term rental license, registration, or permit, and no enacted law preempting local STR regulation — cities and counties retain full authority to permit, cap, or restrict STRs (preemption bills SB197 in 2023 and HB1445/HB1790 in 2025 all failed). At the state level, STR stays of less than 30 days are subject to the 6.5% Arkansas gross receipts (sales) tax plus a 2% state tourism tax, and since October 1, 2019 (Act 822 of 2019) 'accommodations intermediaries' like Airbnb and Vrbo must collect and remit these taxes on the bookings they facilitate. Hosts who take direct bookings must register with the Arkansas Department of Finance and Administration for a sales tax permit. City and county rules apply on top of state law — check your local market's page.
Full statewide rules: permits, taxes & enforcement
Arkansas has no statewide short-term rental license, registration, or permit, and no enacted law preempting local STR regulation — cities and counties retain full authority to permit, cap, or restrict STRs (preemption bills SB197 in 2023 and HB1445/HB1790 in 2025 all failed). At the state level, STR stays of less than 30 days are subject to the 6.5% Arkansas gross receipts (sales) tax plus a 2% state tourism tax, and since October 1, 2019 (Act 822 of 2019) 'accommodations intermediaries' like Airbnb and Vrbo must collect and remit these taxes on the bookings they facilitate. Hosts who take direct bookings must register with the Arkansas Department of Finance and Administration for a sales tax permit. City and county rules apply on top of state law — check your local market's page.
Reviewed by the STR Rule Watch research team against 9 official sources. How we verify data
Arkansas statewide STR rules at a glance
| Legal status | Allowed, no permit required |
|---|---|
| Permit required | No |
| Total occupancy taxes | ~8.5% of gross revenue |
| Insurance | None at the state level — Arkansas imposes no STR-specific insurance mandate. |
| Enforcement | No state agency licenses or inspects STRs. |
State law & local authority
No statewide preemption: Arkansas cities and counties retain full authority to zone, permit, cap, or ban short-term rentals. The legislature has repeatedly tried and failed to preempt local control: SB197 (2023, 'to prohibit certain restrictions on the regulation of short-term rentals') died in House committee; HB1445 (2025, would have barred local bans/caps, classified STRs as residential use, and capped permit fees at $50) was withdrawn by its author on 2025-04-15 and recommended for interim study; HB1790 (2025, would have barred jurisdiction-wide prohibitions and numerical limits) failed on the House floor 2025-04-08 and died at sine die adjournment 2025-05-05. Local cap-based regimes (e.g. Fayetteville, Bella Vista) remain fully enforceable; renewed preemption efforts are expected in the 2027 regular session.
State-level taxes
| Tax | Rate | Who collects |
|---|---|---|
| Arkansas Gross Receipts (Sales) TaxApplies to the service of furnishing rooms, condominiums, townhouses, rental houses, or other accommodations to 'transient guests' (less than month-to-month; Airbnb/Vrbo apply it to stays of 29 nights or fewer), on listing price plus cleaning fees. Under Act 822 of 2019 (SB576, accommodations sections effective 2019-10-01), accommodations intermediaries (platforms) must collect and remit for bookings they facilitate; hosts collect on direct bookings and must register with DFA. Local city/county sales taxes and local A&P lodging taxes apply on top and are covered on city pages. | 6.5% | varies |
| Arkansas State Tourism TaxArk. Code § 26-63-402 levies 2% on gross receipts from accommodations furnished to transient guests, expressly including property management companies and 'accommodations intermediaries.' Airbnb collects and remits it statewide for stays of 29 nights or fewer; hosts remit on direct bookings. Note: Arkansas's separate 1% 'short-term rental tax' applies only to tangible personal property rentals — lodging subject to the tourism tax is exempt from it. | 2% | varies |
Enforcement & penalties
No state agency licenses or inspects STRs. The Arkansas Department of Finance and Administration enforces sales and tourism tax collection (including against accommodations intermediaries under Act 822 of 2019). All operational enforcement (permits, caps, zoning) happens at the city/county level.
Statewide sources
- Arkansas State Legislature — HB1445 (2025) Bill Informationretrieved July 11, 2026
- Arkansas State Legislature — HB1790 (2025) Bill Informationretrieved July 11, 2026
- Arkansas State Legislature — SB197 (2023) Bill Informationretrieved July 11, 2026
- Ark. Code § 26-63-402 — Tourism tax (FindLaw)retrieved July 11, 2026
- Ark. Code § 26-52-301 — Gross receipts tax on accommodations (FindLaw)retrieved July 11, 2026
- Act 822 of 2019 (SB576) — remote sellers, marketplace facilitators, and accommodations intermediaries (official act text)retrieved July 11, 2026
- Code of Arkansas Rules 26 CAR § 30-1404 — Short-term rental tax (tangible personal property)retrieved July 11, 2026
- Airbnb Help Center — Occupancy tax collection and remittance in Arkansasretrieved July 11, 2026
- Avalara MyLodgeTax — Arkansas Vacation Rental Tax Guideretrieved July 11, 2026
| City | Status | Permit fee | Last verified |
|---|---|---|---|
| Hot Springs | Restricted | $200 | July 12, 2026 |
Don't see your city? Browse all covered cities or request coverage with a Pro account.
This page is informational only and is not legal, tax, or financial advice. Regulations change frequently — verify current requirements with each jurisdiction before operating. HOA and condo rules may prohibit short-term rentals regardless of city law.