Short-Term Rental Laws in Little Rock, Arkansas

Little Rock's 2022 STR ordinance established a registration framework with a two-type system: Type 1 (Owner-Occupied) STRs are by right in all residential zones; Type 2 (Non-Owner-Occupied) STRs require a Special Use Permit in single-family residential zones (R-1, R-2, R-3) and are evaluated against neighborhood-impact criteria. Multi-family and mixed-use zones permit Type 2 with registration. The state capital + Clinton Library + downtown River Market are the primary demand drivers.

Type 1 (owner-occupied): all residential zones (R-1, R-2, R-3, R-4, R-5, RM-12, RM-24) with registration. Type 2 (non-owner-occupied): Special Use Permit in single-family residential (R-1, R-2, R-3); permitted in higher-density multi-family (RM-24, RM-40), mixed-use (UU, MX), and commercial zones (C-1, C-2, C-3, C-4) with registration. HOA covenants in master-planned subdivisions (Chenal Valley, Maumelle) frequently restrict STRs.

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

Little Rock Planning & Development administers registration + SUP process. SUP applications require public hearing + Planning Commission review. Annual renewal. Operating without registration/SUP: $500+ per violation + back-tax + A&P assessment + permit revocation. Pulaski County also has unincorporated-area rules covering parts of metro Little Rock.

Combined short-term lodging tax in Little Rock is approximately 13.500% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).

Arkansas State sales 6.5% + Pulaski County 1% + Little Rock city sales 1.5% + Little Rock A&P tax 2% + supplemental lodging 2.5% — combined ~13.5% on transient lodging

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