2020 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 63 - Arkansas Special Excise Taxes
Subchapter 4 - Tourism Tax
§ 26-63-402. Tourism tax — Definitions

In addition to the gross receipts tax levied by the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the compensating use tax levied by the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq., there is levied a tourism tax at the rate of two percent (2%) on the gross proceeds or gross receipts derived from the following:

1. (1)

   1. (A) The service of furnishing a:

      1. (i) Condominium, townhouse, or rental house to a transient guest; and

      2. (ii) Guest room, suite, or other accommodation by a hotel, motel, lodging house, tourist camp, tourist court, property management company, an accommodations intermediary, or any other provider of an accommodation to a transient guest.

   2. (B) As used in this subdivision (1):

      1. (i) “Accommodations intermediary” means a person other than the owner, operator, or manager of a room, suite, condominium, townhouse, rental house, or other accommodation;

      2. (ii) “Furnishing” means brokering, coordinating, making available for, or otherwise arranging for the sale or use of a room, suite, condominium, townhouse, rental house, or other accommodation by a purchaser; and

      3. (iii) “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;

2. (2) A camping fee at a public or privately owned campground, except at a federal campground;

3. (3) The following items offered for rent by a boat dock, marina, canoe or raft rental business, or other business engaged in the rental of watercraft:

   1. (A) Watercraft;

   2. (B) Boat motor and related boat motor equipment;

   3. (C) Life jacket or cushion;

   4. (D) Water skis; or

   5. (E) Oar or paddle; and

4. (4) The admission price to a tourist attraction.