LITTLE ROCK ADVERTISING & PROMOTIONS COMMISSION

Frequently Asked Questions

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.

A&P Tax Definition:
A tax on the gross receipts from sales of hotel or motel accommodations or lodging services for profit in the City of Little Rock and from the sales of prepared food and beverage in the City of Little Rock. (Please refer to the A&P Tax Rule GR-1.3 for definitions of "hotel or motel accommodations," "lodging services" and "prepared food and beverage.")
Amount of A&P Tax:
4% of gross receipts from taxable sales of short term lodging services and 2% from sales of prepared food and beverage.
Persons subject to A&P Tax:
Any person or entity, including facilitating platforms, who sells short term lodging services for profit in the City of Little Rock or who sells prepared food and beverage in the City of Little Rock.
Persons who may be exempt from 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.

How to obtain an exemption from 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.

Requirements of persons subject to A&P Tax who are not exempt:

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.

How to obtain A&P Tax Permit:

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)

I am exempt from the collection, reporting and remitting of the A&P tax, but I see a tax form in my Business Center.
Please email support@munirevs.com to let us know you are exempt. We will assign you the Exemption Application workflow. The Commission will review your application and remove the A&P tax requirement if you qualify.
I am already registered with the Commission. Do I need to register again?
Yes. All businesses are required to re-register. The Little Rock Advertising and Promotion Commission is moving all accounts to MUNIRevs. All businesses will be given new account numbers.
Definition of Taxable Period
"Taxable Period" means a calendar month.
Due Date for filing of tax return and payment of A&P Tax for a Taxable Period:
Your tax return and payment of the amount of A&P Tax owed for a given Taxable Period are due on the 20th calendar day of the month immediately following the Taxable Period. For example, July 20 is the Due Date for the tax return and A&P Tax owed for the month of June. (A separate tax return must be filed for each location where sales subject to the tax are made.)
2% Discount for Prompt Payment:
If your tax return and payment of the A&P Tax owed for a given Taxable Period are postmarked or hand-delivered to the Commission by the 20th calendar day of the month in which they are due, you may deduct and retain 2% of the A&P Tax to be remitted for that period as a discount for prompt payment. This date is called the "Prompt Payment Date." For example, July 20 is the Prompt Payment Date for the tax return and A&P Tax owed for the month of June.
Delinquency Date for filing of tax return and payment of A&P Tax for a Taxable Period:
Your tax return and payment of the amount of A&P Tax owed for a given Taxable Period are considered delinquent on the I st calendar day of the month immediately following the Due Date. For example, August 1 is the Delinquency Date for the tax return and A&P Tax owed for the month of June.
Penalty and interest charges for failure to file tax return or pay A&P Tax owed before Delinquency Date: If your tax return and payment in full of the A&P Tax owed for a given Taxable Period are not postmarked or hand-delivered to the Commission before the Taxable Period's Delinquency Date, you are required to pay a penalty of 5% of the unpaid amount of A&P Tax owed for that period for each month or fraction of a month from the Delinquency Date until the tax return is filed and the unpaid A&P Tax is paid, up to a maximum total penalty of 35% of the unpaid amount of A&P Tax due for that period. You are also required to pay interest on any delinquent amount of unpaid A&P Tax at the annual rate of 10% of the unpaid A&P Tax, calculated daily from the Delinquency Date until the date the unpaid A&P Tax is paid.
Collection enforcement procedures for failure to file tax return or submit payment of A&P Tax owed for a Taxable Period:

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.

3) 90 days after Due Date -A Final Assessment will be issued and a Notice of Final 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.

A&P Tax reported on a tax return but not paid:
The amount of tax reported on a tax return filed for a given Taxable Period is considered an admission of the amount of tax owed for that period. You will be sent a Payment Demand Notice for any amount reported on your return for which payment is not included with the tax return. Payment of the amount stated in the Notice is required within 10 days after the date you receive the Notice.
Tax return required regardless of whether taxable gross receipts are collected:
If you have zero taxable gross receipts for any period, you must still file a tax return for that period and report zero gross receipts on your tax return.
Expiration and surrender of A&P Tax Permit:

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.

3) The Delinquency Date of the 6th consecutive period in which the permit holder fails to file a tax return.

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.

Requirement to keep records of gross receipts:
Any person who engages in sales subject to the A&P Tax must keep for a period of at least 4 years complete and adequate records showing the gross receipts from all taxable sales, including normal books of account, all bills, receipts, purchase invoices, sales invoices, cash register tapes, or other documents of original entry supporting the entries in the books of account, and all schedules or working papers used for preparing federal or state tax returns or tax forms.
Requirements when you close, move, sell or otherwise transfer ownership of your business:
lf your business closes or moves or if you sell or otherwise transfer ownership of the business to another person, your A&P Tax Permit expires as described above and must be returned to the Commission within 30 days. If the business moves, you must apply for and obtain a new A&P Tax Permit to do business at the new location. If there is a new owner of the business, the new owner must apply for and obtain a new A&P Tax Permit issued in its name to do business at that location.
What if I am unable to use the online system?
Please contact the Commission at (501) 370-3205. The Commission will mail you a registration form which you will need to complete and mail back to the Little Rock Advertising and Promotion Commission.
How do I amend a return?
Please e-mail support@munirevs.com letting us know you need to file an amended return. In the email please include:

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.

What types of assistance can MUNIRevs provide to me?
MUNIRevs can assist you with all your system and account questions. Whether you have a question about your account or technical questions about how to do something in MUNIRevs, please reach out to our support team. We can always reach out to the Commission on your behalf if we need their assistance with one of your questions. You can reach MUNIRevs at support@munirevs.com and by phone at (888) 751-1911.
Where are my tax forms? My Action Center is empty.
Your tax forms will be available on the 1st day of the month following the last day of the tax period. For example, for monthly filers, the January 2019 tax forms will be available in your Action Center on February 1, 2019. If you do not see the forms you expected, simply contact MUNIRevs support for assistance.
Can I manage multiple businesses with one login?
Yes - to do so, click Add accounts from your user login under Manage Your Account(s). You will need your 6 digit Account Number and the LODGINGRevs Activation Code to connect to an existing business record.
Can a business have more than one user?
Yes, each business can have an unlimited number of users. Each user is required to provide the 6 digit Account Number and the LODGINGRevs Activation code to be authorized to connect to an existing business record. 
I did not receive or I misplaced the letter with my activation code. What do I do?
Contact MUNIRevs support@munirevs.com or by phone at (888) 751-1911 for assistance. You will need to confirm account details to be verified for the account. To protect the security on business accounts, you will need written (e-mail) permission from a registered owner or officer of the business for us to provide you with a new activation code. 
Can I file a Zero File tax return through MUNIRevs?
To file a zero file tax form, select your tax form from your Action Center. Then, complete the required information on the remittance, including Gross Sales and any deductions. You will be prompted to confirm your desire to complete the return as a Zero File return.
What payment types are accepted by the Commission through MUNIRevs?
The Commission accepts ACH Debit, or e-check as well as the following major credit cards: Mastercard and Visa. American Express is not accepted. 
Can I schedule a payment in MUNIRevs?
For your security, MUNIRevs does not store any payment information in the system. You will need to enter your desired payment information each time you check out.
I'm trying to pay with an Online Check, but the transaction keeps failing. What do I do?
Please email support@munirevs.com for assistance.
What if I want to file my report online but mail in my check or pay in person?
The new system will allow you to file online and make your payment separately by mail or in person. However, please note that your A&P filing will not be considered complete until the Little Rock Advertising and Promotion Commission receives your payment. The Commission will honor either the date you bring it in person or the post mark date. Late payments may result in lost discounts, penalties, and interest.
How do I change the User on a Business?
All users need to register, just as you did, by going to the home page for that jurisdiction (i.e. https://littlerock.munirevs.com). They will click on the "Go" button under "New Users". They will also need the 6 digit account number and Activation Code for the business.
I forgot my password. What do I do? 
From the Log In page, click the “Forgot your password” link and follow the instructions that will be e-mailed to the User’s registered e-mail address.
Do I have to login to MUNIRevs to see my alerts and reminders?
No. All alerts are e-mailed to your authenticated e-mail address. When you login to the system, you will also see any open alerts that need to be addressed in your Action Center. 

For Assistance, Contact 
MUNIRevs Support
(888) 751-1911

When contacting support, be sure to include the jurisdiction (Little Rock) and your account number in all emails or voicemails. This will help us assist you as promptly as possible. Thanks!