Please refer to the Little Rock Advertising & Promotion Commission's ("Commission") A&P Tax Rules and Regulations (found at www.littlerock.com/tax) for a full description of your legal rights and obligations related to the A&P Tax.
1) Any seller or hotel or motel accommodations or lodging services that sells such accommodations or lodging services on a strictly not-for-profit basis.
2) Any seller of prepared food and beverage that is a federal 501(c)(3) tax-exempt organization.
3) School cafeterias and lunchrooms operated on a not-for-profit basis and not open to the general public are automatically exempt from the A&P Tax.
Submit to the Commission one or all, if applicable, of the following:
1) Application for Tax Exemption - Lodging - Sellers of Hotel or Motel Accommodations/ Lodging Services.
2) Application for Tax Exemption - Food & Beverage - Sellers of Prepared Food and Beverages. (School cafeterias and lunchrooms operated on a not-for-profit basis and not open to the general public do not have to apply.)
Please contact support@munirevs.com or the Commission to add the application(s) you need to obtain an exemption.
1) Obtain an A&P Tax Permit before making sales subject to the tax. (A separate permit is required for each location where sales subject to the tax will be made.)
2) Collect the A&P Tax from customers who purchase hotel or motel accommodations or lodging services or prepared food and beverage.
3) Timely file a tax return reporting the taxable gross receipts and the A&P Tax owed for each Taxable Period (see below) and timely remit the A&P Tax owed with each tax return.
Submit to the Commission one of the following, as applicable:
1) Traditional Permit Application
2) Special Even Permit Application (for persons making sales subject to the tax at a temporary location established for a special event, such as the Arkansas State Fair or Riverfest)
1) 30 days after Due Date -A courtesy Notice of Delinquency will be sent shortly after the Delinquency Date.
2) 60 days after Due Date -A Proposed Assessment of the tax, penalty and interest owed will be prepared and a Notice of Proposed Assessment will be sent.
4) 10 days after Final Assessment or Payment Demand Notice is issued - A Certificate of Indebtedness may be filed with the County Circuit Clerk creating a lien on your and/or your business's property.
5) The Commission may take the following other collection enforcement actions:
• Revocation of your A&P Tax Permit. • Suspension of any marketing, advertising or promotional activity by the Commission for your business. • Institution of proceedings in a court of law to enjoin you from continuing to operate your business.
An A&P Tax Permit expires upon the earlier of:
1) Cessation of the business at the location designated on the permit.
2) Sale or transfer of ownership of the business at the location designated on the permit.
4) The Delinquency Date of the 6th consecutive period in which the permit holder files a tax return reporting zero gross receipts for that period.
5) Special Event A&P Tax Permits expire on the earlier of the cessation of business at the location designated on the permit or the conclusion of the special event for which the permit was issued.
Any expired A&P Tax Permit must be returned, along with payment of any A&P Tax, penalty and interest owed, to the Commission within 30 days. Failure to timely return the permit will be grounds to deny you a future A&P Tax Permit.
1) What city the amendment is for along with your six digit license / account number, and owner name
2) Period you need to amend (i.e. Jan. 2019 form due Feb. 20th)
3) If you overpaid or underpaid your original form
4) Brief explanation as to why the form needs to be amended
Once we receive this email we will review your account and send you further instructions.