§ 26-63-402 - Tourism tax. - Arkansas Statutes

26-63-402. Tourism tax.

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) (A) The service of furnishing a:

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

(ii) 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.

(B) As used in this subdivision (1), "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) A camping fee at a public or privately owned campground, except at a federal campground;

(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:

(A) Watercraft;

(B) Boat motor and related boat motor equipment;

(C) Life jacket or cushion;

(D) Water skis; or

(E) Oar or paddle; and

(4) The admission price to a tourist attraction.