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Operating a Business in North Little Rock

  •    Advertising & Promotion (A&P) Tax Permit Application Form
  •    "Prepared Food" Ordinace and Definitions
  • Link to Business License Forms

  •    PDF Operating a Business in North Little Rock
  •    Business License Fee Schedule
  • Operating a Business in North Little Rock

    The City of North Little Rock is glad you decided to be a partner in the development of this wonderful community. This summary should answer a majority of the questions you may have about processes, taxes, and regulations. Many of the forms and permits are available online at www.northlittlerock.ar.gov. If you have any other questions, please call (501) 340-5496 or (501) 975-8888.

    Topics covered include:

  • Zoning
  • General Business Privilege License (General Business, Beer & Liquor)
  • Restaurant and Hotel Privilege Licenses
  • General Sales & Use Tax Collection
  • State Sales Tax Number
  • Property Taxes
  • Incorporation
  • Remodeling Permit
  • Historic District
  • Fire Code
  • Signage
  • Federal Tax Identification Number
  • Corporations and Limited Partnerships
  • Individual Operating Under Trade Name or Registering DBAs (Doing Business As)
  • State Unemployment Insurance
  • State Quarterly Withholding Report
  • State Wages, Rates, and Information
  • SCORE
  • Businesses Operating in Certain Fields
  • Utilities
  • Sanitation Services
  • City Taxes

  • A & P Restaurant Tax
  • 'Prepared Food' Definition
  • A & P Lodging Tax
  • Liquor Sales
  • Beer and/or Wine
  • Restaurant (Mixed Drink)
  • Private Clubs (Mixed Drink)
  • Liquor Stores (Mixed Drink)
  • Zoning

    Contact the North Little Rock Community Planning Department for zoning regulations that apply to the location for your proposed business. You must get the Zoning Certificate before applying for the Business Privilege License at the City Clerk’s office.

    North Little Rock Community Planning Department
    Contact by E-mail

    120 Main Street
    North Little Rock, AR 72119
    501-975-8835

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    General Business Privilege License (General Business, Beer & Liquor)

    The City of North Little Rock requires a privilege license (aka business license) to conduct business within the city limits. If your business is operated out of your home you are still required to get this license. Privilege License renewals are also made at the City Clerk’s Office. Beer and Liquor licenses (and renewals) are required to sell alcohol in North Little Rock. The Beer and Liquor forms need to be notarized and a copy provided of the current state license issued by the Alcohol Beverage Control (ABC). Apply for this privilege license, in person or by mail, at the:

    City Clerk’s Office
    North Little Rock City Hall
    Contact by E-mail

    300 Main Street
    501) 340-5496

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    Restaurant and Hotel Privilege Licenses

    The City of North Little Rock requires a privilege license (aka business license) to conduct business within the city limits. Restaurants cannot be operated out of your home. Mobile concessionaires and special events vendors are required to get the privilege license. Privilege License renewals are also made at the City Clerk’s Office. You must apply for this permit in person at the:

    City Clerk’s Office
    North Little Rock City Hall
    Contact by E-mail

    300 Main Street
    501-340-5319

    To open a food service establishment in Arkansas, the owner has to go through a Plan Review (501) 661-2171) with the Arkansas Department of Health most of the time. The only exception is when an establishment hasn't been closed before another establishment is opened at same location. (When this happens, the owner will only have to call the Environmental Health Specialist to change ownership, name, etc.) The Plan Review guidelines and the Rules & Regulations Pertaining to Retail Food Establishments book are available at any local health unit.

    After the Plan Review dept. approves your plans, they send a letter to the local health unit. The food service establishment owner calls the local health dept. to make an appointment to open the establishment. The Environmental Health Specialist conducts a walk-through inspection to confirm design specifications and compliance with the regulations. You will receive your bill for your permit in the mail within a few months. Presently, the cost is $35.00. This fee does not include business licenses, etc. which can be obtained from the North Little Rock's City Clerk office.

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    General Sales & Use Tax Collection

    The Arkansas Department of Finance and Administration is responsible for the collection of all sales and use taxes. Their phone number is 501-682-7104. If you have vending machines or video game machines, you must also speak with the miscellaneous tax section about tax decals for your machines.

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    State Sales Tax Number

    To obtain your Arkansas Sales Tax Number, contact the State of Arkansas at 501-682-7104 or visit their office at 7th and Wolfe streets, Room 211.

    Department of Finance and Administration
    7th and Wolfe Streets, Room No. 211
    Little Rock, AR 72202
    (501) 682-7104

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    Property Taxes

    Personal property and business person’s property taxes are handled by the Pulaski County Assessor and/or Collector. They are located at 201 S. Broadway and can be reached by phone at
    501-340-6170 and 501-340-6040.

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    Incorporation

    If you wish to incorporate your business, contact the Secretary of State’s Office (Corporations Clerk) for forms and fee schedules.

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    Remodeling Permit

    Before a business opens, a remodeling permit is usually required. Contact the North Little Rock Community Planning Department for regulations that apply to the location for your proposed business. All changes to the exterior buildings in the downtown area between Poplar, 9th Street, South Broadway and North Broadway must be approved by the North Little Rock Historic District Commission. This includes signage, awnings, and any kind of construction.

    North Little Rock
    Community Planning Department
    Contact by E-mail

    120 Main Street
    North Little Rock, AR 72119
    501-975-8835

    North Little Rock
    Historic District Commission
    Contact by E-mail

    506 Main Street
    North Little Rock, >AR 72114
    501-371-0755

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    Historic District

    All changes to the exterior buildings in the downtown area between Poplar, 9th Street, South Broadway and North Broadway must be approved by the North Little Rock Historic District Commission. This includes signage, awnings, and any kind of construction.

    North Little Rock
    Historic District Commission
    Contact by E-mail

    506 Main Street
    North Little Rock, >AR 72114
    501-371-0755

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    Fire Code

    The Fire Department must inspect all new businesses for compliance to Arkansas Fire Code. Contact the North Little Rock Fire Department for specific information. The city has a class 2 fire insurance rating. This is one of the lowest ratings in the state and assists the business owner with lower insurance premiums. The North Little Rock Fire Department inspection will include the fire suppression system for restaurants and fire extinguishers/systems for daycares, convenience stores, etc.

    North Little Rock Fire Department
    Contact by E-mail

    723 Maple
    North Little Rock, AR 72114
    501-340-5377

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    Signage

    Businesses must have prior approval for signage and receive a sign permit from the North Little Rock Community Planning Department.

    North Little Rock Community Planning Department
    Contact by E-mail

    120 Main Street
    North Little Rock, AR 72114
    501-975-8835

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    Federal Tax Identification Number

    To obtain your Federal Tax ID Number, contact the Internal Revenue Service’s local office at 700 W. Capitol Avenue in the Federal Building or call 1-800-829-1040.

    Internal Revenue Service
    Federal Building, Room No. 2503
    Little Rock, AR 72201
    800-829-1040

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    Corporations and Limited Partnerships

    Corporations and Limited partnerships must be registered with the Arkansas Secretary of State. Secretary of State’s staff will assist you in registering if you visit them at 256 State Capitol or call (501) 682-5151 for more information.

    Secretary of State’s Office
    256 State Capitol
    Little Rock, AR 72201
    (501) 682-5151

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    Individual Operating Under Trade Name or Registering DBAs (Doing Business As)

    If you operate your business under a name other than the owner’s name it must be registered with the Pulaski County Clerk’s Office (401 W. Markham Street).

    Pulaski County Clerk
    401 W. Markham Street
    Little Rock, AR 72201
    (501) 340-8330 or (501) 340-8375

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    State Unemployment Insurance

    Any business hiring one or more employees on a full or part-time basis must notify:

    Employment Security Department
    P.O. Box 2981
    Little Rock, AR 72203-2981
    (501) 682-2127

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    State Quarterly Withholding Report

    Any business hiring employees on a full or part-time basis must notify:

    State of Arkansas Withholding Office
    P.O. Box 9941
    Little Rock, AR 72203
    (501) 682-7290

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    State Wages, Rates, and Information

    Information about wages in Arkansas, rates and other information can be obtained from the Department of Labor.

    Department of Labor
    10421 West Markham Street
    Little Rock, AR 72201
    (501) 682-4505

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    SCORE

    The Service Corporation of Retired Executives under the auspices of the U.S. Small Business Administration.

    Service Corporation of Retired Executives
    320 West Capitol Avenue
    Little Rock, AR 72201
    (501) 324-5893

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    Businesses Operating in Certain Fields

    Businesses operating in certain fields, such as those that require licensing, must register with the appropriate agency. Examples of agencies that license specialized business are:

    Health Department
    Contact by E-mail

    2800 Willow Street
    North Little Rock, AR 72114
    (501) 791-8551

    Department of Alcoholic Beverage Control
    100 Main Street, Suite No. 503
    Little Rock, AR 72201
    (501) 682-1105

    North Little Rock Fire Department
    Fire Marshall
    Contact by E-mail

    723 Maple
    North Little Rock, AR 72114
    (501) 340-5379

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    Utilities

    Questions about utilities should be directed to one of the following departments:

    Electricity
    Utilities Accounting
    120 Main Street
    (501) 975-8888

    Water
    Central Arkansas Water
    221 East Capitol
    Little Rock, AR
    (501) 372-5161

    Waste Water
    North Little Rock Waster
    7400 Baucum Pike
    (501) 945-7186

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    Sanitation Services

    If you have questions regarding guidelines for City Sanitation Collection services or availability of privately owned collection services, contact:

    North Little Rock Sanitation
    Contact by E-mail

    500 W. 13th
    North Little Rock, AR 72114
    (501) 371-8340

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    City Taxes

    A & P Restaurant Tax

    All foodservice businesses (hotels, restaurants, convenience stores, movie theatres, food vendors, mibile concessionaires, etc.) are required to have an Advertising & Promotion (A & P) tax permit (there is no charge for this permit) to operate in North Little Rock. You must apply for this permit in person. Permits are issued through the City Clerk’s Office, City Hall, 300 Main Street, North Little Rock, AR 72114. The permit does not have to be renewed each year – it expires only when the business closes.

    All foodservice businesses are required to collect a three percent (3%) A & P tax on prepared food and beverages for on or off-premises consumption. Food and beverage vendors setting up for special events such as concerts and sports tournaments are required to have an A & P Tax Permit along with their privilege license. The A & P permit must be posted on site in the vending trailer. Food and beverage vendors are required to submit the 3% (three percent) restaurant tax on gross receipts following the event. Vendors may obtain an A & P Tax Permit, tax reporting form and privilege license by calling the City Clerk’s Office at (501) 340-5319. Non-profit vendors must also receive a privilege license and A & P Tax permit. Non-profit food and beverage vendors will be exempt from collecting and remitting the A & P Tax. However, non-profit food and beverage vendors will need to provide a copy of the non-profit status letter as assigned by the IRS to the City Clerk’s Office upon applying for the A & P Tax Permit.

    Return to City Taxes


    'Prepared Food' Definition

    The City of North Little Rock’s Ordinance 7992 details the specific definition of “prepared food” as directed by the State of Arkansas (Emergency Rule 2007-3). A copy of the definition is available from the City Clerk (340-5319).

    Return to City Taxes


    A & P Lodging Tax

    All lodging businesses (hotels, motels, bed n’ breakfasts, inns, etc.) are required to have an Advertising & Promotion (A & P) tax permit (there is no charge for this permit) to operate in North Little Rock. You must apply for this permit in person. The applicant’s driver’s license will be copied to attach to the application. Permits are issued through the City Clerk’s Office, City Hall, 300 Main Street, North Little Rock, AR 72114. The permit does not have to be renewed each year – it expires only when the business closes. Lodging properties with 50 or more rooms are required to collect and remit a three percent (3%) A & P tax. Lodging properties with less than 50 rooms are required to collect and remit a one percent (1%) A & P tax.

    Businesses are provided a two percent (2%) discount on the early payment of the A & P tax collection if the City Clerk receives the money by the 20th of the month. Full remittance of collected taxes is due in the City Clerk’s office by the first of the month. (Example: Taxes are collected in January; the taxes remitted by Feb. 20 receive the 2% discount OR are remitted in full by March 1.) Taxes remitted later than the first of the month are charged a late penalty.

    If you have any questions about the A & P taxes or permit, call:

    North Little Rock Advertising & Promotion Commission
    Contact by E-mail

    #1 Eldor Johnson Drive - Burns Park
    North Little Rock, AR 72118
    (501) 758-1424

    Remittance forms to file your hotel and restaurant taxes can be obtained from the:

    City Clerk’s Office
    Contact by E-mail

    300 Main Street
    North Little Rock, AR 72119
    (501) 340-5319

    Return to City Taxes


    Liquor Sales


    All businesses (hotels, restaurants, liquor stores, bars, and private clubs) must obtain a City Beer/Liquor/Mixed Drink license from the City Clerk’s Office to be able to sell alcohol in the City. You are first required to get an Alcoholic Beverage Control (ABC) license from the State before you may apply for your City license. A copy of the ABC license must be filed with us before you are issued a City license. Statements are mailed out the end of each June and will be due by July 31 of that year.

    Return to City Taxes



    Following is a fee schedule:

    Beer and/or Wine:

    Restaurants, Liquor Store, and Private Clubs -- beer/wine license are based on sales from the previous year July-June.

    $15.00 for the first $1,000.00
    $5.00 for each additional $1,000.00 of sales.

    Example: $20,000 amount of sales for the year

    $15.00 for first $1,000.00
    $5.00 x 19,000.00 = $95.00
    $95.00 + $15.00 = $110.00
    Total tax due = $110.00

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    Restaurant (Mixed Drink)

    99 seats or less $500.00
    100 seats or more $1000.00

    Private Clubs (Mixed Drink)

      $250.00

    Liquor Stores (Mixed Drink)

      $200.00

    NOTE: Beer and Liquor business licenses (and renewals) are required to sell alcohol in North Little Rock. (See General Business Privilege License section on page 1.) The Beer and Liquor forms need to be notarized and a copy provided of the current state license issued by the Alcohol Beverage Control (ABC).

    If you have any questions regarding beer and liquor licenses, please call the City Clerk’s Office at 340-5318.

    Department of Alcoholic Beverage Control
    100 Main Street, Suite No. 503
    Little Rock, AR 72201
    (501) 682-1105

    Return to City Taxes


    For Current Tax Rates for NLR call 501-975-8895, Office of Fiscal Control


    City of North Little Rock
    City Services

    120 Main Street
    P.O. BOX 936
    North Little Rock, AR 72115
    Phone: (501) 975-8888
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