Opening a Business and Obtaining Permits & Licenses
Anyone who is operating a business within the City of Little Rock is required to obtain a business license or privilege license. If you are a restaurant or catering service in Little Rock, you must also apply for the 2% Hotel & Restaurant Gross Receipts Tax. Lodging is also subject to the 2% tax collected by the Little Rock Advertising and Promotion Commission. To apply, call the LIttle Rock Advertising and Promotion Commission at (501) 370-3205 or visit the Little Rock Advertising and Promotion Commission at 400 West Markam Street (Robinson Center, northeast corner of West Markham and Broadway in Little Rock). Their offices are located on the first floor of the Robinson Center.
Application may be made in person at the Zoning Department, Planning and Development, 723 West Markham Street, or we can mail or fax an application to the business owner. All applications have to be approved by the Zoning Division. Applications forms are also available on-line. Once Zoning has received and approved the application, it is forwarded to the Treasury Management Division.
The Treasury Management Division will review the application and setup an account for the business. Any fees will be determined by the information included on the application. If any other information is needed, Treasury Management personnel will contact the business owner.
If your business is a home based business, you may apply in person at Planning and Development, Zoning Division, located at 723 West Markham Street or complete an online Home Occupation Accessory Use form along with the online business license application.
For your convenience you may pay your business license with a credit card; we accept Visa, MasterCard, American Express, and Discover. To pay by credit card, please call (501) 371-4568.
Sec. 17-38. Payment required
The carrying on of any business, profession or occupation of whatever kind or nature within the City is a privilege subject to an annual business tax. Any person who maintains a business location within the City or engages in any business, profession or occupation, regardless of whether or not all functions peculiar to the business are affected within the city, shall pay an annual business tax. The business tax shall apply to all and shall not be limited to those businesses, professions or occupations as classified specifically by this article.
(Code 1961, § 21-1; Ord. No. 18,128, § 1, 11-2-99) State law references: Privilege taxes authorized, A.C.A. § 26-77-102.