Home Table of Contents

006.05.212-ET-8. TOURISM TAX:

AR ADC 006.05.212-ET-8Arkansas Administrative Code

West's Arkansas Administrative Code
Title 006. Department of Finance and Administration
Division 05. Division of Revenues
Rule 212. 2008-3 Gross Receipts Tax Rules
Special Excise Tax Rules
Ark. Admin. Code 006.05.212-ET-8
006.05.212-ET-8. TOURISM TAX:
Currentness
A. In addition to state and local sales or use tax, a two percent (2%) tourism tax on the gross receipts or gross proceeds derived from the following:
1. The service of furnishing a condominium, townhouse, or rental house to a transient guest;
2. The service of furnishing a guest room, suite, or other accommodation by a hotel, motel, lodging house, tourist camp, tourist court, property management company or any other provider of an accommodation to a transient guest;
3. A camping fee at a public or privately owned campground, except a federal campground (See GR-9.14);
4. The rental of a watercraft; boat motor and related boat equipment; life jacket or cushion; water skis; or oar or paddle by a boat dock, marina, canoe or raft rental business, or other business engaged in the rental of watercraft; and
5. The admission price to a tourist attraction.
B. DEFINITIONS.
1. “Camping fee” means a fee for furnishing a camping space or trailer space on less than a month-to-month basis. (See GR-9.14.)
2. “Special event” means any attraction, festival, or other event of not more than fourteen (14) days' duration.
3. (a) “Tourist attraction” means theme parks, water parks, water slides, river boat and lake boat cruises and excursions, local sightseeing and excursion tours, helicopter tours, excursion railroads, carriage rides, horse racing, dog racing, car racing, indoor and outdoor plays or music shows, folks centers, observations towers, privately owned or operated museums, privately owned historic sites or buildings, and natural formations such as springs, bridges, rock formations, caves, and caverns.
(b) Tourist attraction does not include a special event; an event of a school, college, or university; or an event of a restaurant, coffee shop, dinner theater which admits dinner guests only, cafe, cafeteria, or any other public eating establishment that is open for business every month of the year.
4. “Transient guest” means a person that rents an accommodation, other than the person's regular place of abode, on less than a month-to-month basis. The criteria for a month-to-month rental are set forth in GR-8(B).
5. “Watercraft” means a boat, canoe, kayak, sailboat, party barge, raft, jet ski, houseboat, or amphibious vehicle. Watercraft does not include a tug boat or barge.
C. CREDIT CARDS. For guidance concerning federal credit cards see GR-47.1.

Credits

AUTHORITY: Ark. Code Ann. § 26-63-401 et seq.
Current with amendments received through May 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.212-ET-8, AR ADC 006.05.212-ET-8
End of Document