Short-Term Rental Laws in Eureka Springs, Arkansas

Eureka Springs is Arkansas's densest STR market by listings-per-resident, and the city has periodically debated tightening the framework. As of 2026, STRs are permitted in most residential and commercial zones via registration; the city has implemented block-face density caps in certain historic-district overlays to prevent further saturation in the most STR-concentrated streets. Historic Downtown (HD-1, HD-2) and Historic Residential (HR) overlays carry additional architectural-review requirements for any structural modification. The 2019 ordinance also established a Tourism Improvement District funded by the A&P tax.

Allowed in R-1, R-2, R-3, C-1, C-2, C-3 zones with registration. Historic Downtown (HD-1, HD-2) and Historic Residential (HR) overlays add architectural-review requirements — exterior modifications require Historic District Commission approval. Block-face density caps apply in select historic streets (e.g., Spring Street, Center Street); verify saturation with Eureka Springs Planning before any offer. The Beaver Lake corridor (unincorporated Carroll County) has its own STR rules — confirm parcel jurisdiction.

Operators must hold a short-term rental permit before listing. See the official permit portal.

Eureka Springs requires the $100 annual STR permit + A&P tax registration + Carroll County hotel-tax registration. Application includes designated 24/7 local responsible-party, life-safety inspection, parking plan, and (historic overlays) Historic District Commission certification. Operating without permit: $250+ per violation + A&P back-tax + permit revocation. The city's Tourism Improvement District has an active enforcement budget for cross-checking platform listings.

Combined short-term lodging tax in Eureka Springs is approximately 14.500% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).

Arkansas State sales 6.5% + Carroll County 0.5% + Eureka Springs city sales 3% + Eureka Springs A&P tax 3% + supplemental lodging tax 1.5% — combined ~14.5% on transient lodging

Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.