In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a tourism tax at the rate of two percent (2%) on the gross proceeds or gross receipts derived from the following:(1)(A) The service of furnishing a: (i) Condominium, townhouse, or rental house to a transient guest; and(ii) Guest room, suite, or other accommodation by a hotel, motel, lodging house, tourist camp, tourist court, property management company, an accommodations intermediary, or any other provider of an accommodation to a transient guest.(B) As used in this subdivision (1): (i) 'Accommodations intermediary' means a person other than the owner, operator, or manager of a room, suite, condominium, townhouse, rental house, or other accommodation;(ii) 'Furnishing' means brokering, coordinating, making available for, or otherwise arranging for the sale or use of a room, suite, condominium, townhouse, rental house, or other accommodation by a purchaser; and(iii) 'Transient guest' means a person that rents an accommodation, other than the person's le or use of a room, suite, condominium, townhouse, rental house, or other accommodation by a purchaser; and(iii) 'Transient guest' means a person that rents an accommodation, other than the person's regular place of abode, on less than a month-to-month basis;(2) A camping fee at a public or privately owned campground, except at a federal campground;(3) The following items offered for rent by a boat dock, marina, canoe or raft rental business, or other business engaged in the rental of watercraft:(A) Watercraft;(B) Boat motor and related boat motor equipment;(C) Life jacket or cushion;(D) Water skis; or(E) Oar or paddle; and(4) The admission price to a tourist attraction.Amended by Act 2019, No. 822,§ 25, eff. 10/1/2019.Acts 2007, No. 182, § 1. In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a tourism tax at the rate of two percent (2%) on the gross proceeds or gross receipts derived from the following:(1)(A) The service of furnishing a: (i) Condominium, townhouse, or rental house to a transient guest; and(ii) Guest room, suite, or other accommodation by a hotel, motel, lodging house, tourist camp, tourist court, property management company, an accommodations intermediary, or any other provider of an accommodation to a transient guest.(B) As used in this subdivision (1): (i) 'Accommodations intermediary' means a person other than the owner, operator, or manager of a room, suite, condominium, townhouse, rental house, or other accommodation;(ii) 'Furnishing' means brokering, coordinating, making available for, or otherwise arranging for the sale or use of a room, suite, condominium, townhouse, rental house, or other accommodation by a purchaser; and(iii) 'Transient guest' means a person that rents an accommodation, other than the person's le or use of a room, suite, condominium, townhouse, rental house, or other accommodation by a purchaser; and(iii) 'Transient guest' means a person that rents an accommodation, other than the person's regular place of abode, on less than a month-to-month basis;(2) A camping fee at a public or privately owned campground, except at a federal campground;(3) The following items offered for rent by a boat dock, marina, canoe or raft rental business, or other business engaged in the rental of watercraft:(A) Watercraft;(B) Boat motor and related boat motor equipment;(C) Life jacket or cushion;(D) Water skis; or(E) Oar or paddle; and(4) The admission price to a tourist attraction.Amended by Act 2019, No. 822,§ 25, eff. 10/1/2019.Acts 2007, No. 182, § 1.
Arkansas Legal Code