Permits
At this time the City of Bella Vista does not have any special permitting process for listing your house as a vacation rental.
Advertising and Promotion Tax (A&P tax)
In April of 2017 the City Council of Bella Vista authorized City Ordinance 2017-15, which implemented an Advertising & Promotion Tax (the "A&P Tax") to be collected on hotels/motels, condo rentals, meeting spaces, and establishments engaged in the selling of prepared foods and non-alcoholic beverages. The Bella Vista Advertising & Promotion Commission, hence known as “Discover Bella Vista,” collects the A&P Tax and uses the funds to promote the City of Bella Vista. The tax on vacation rental income is 2%.
The A&P Tax is to be collected at the same time as the tax levied by the Arkansas Gross Receipts Act, and your business is required by Arkansas State Statutes and the City of Bella Vista Ordinances to collect and remit the A&P Tax.
Please complete the standard remittance form every month and include it with your A&P Tax payment. Payments are due on the 20th day of each month for the preceding month, and any payments received after the deadline are subject to a 5% penalty on the amount owed. The Bella Vista Advertising & Promotion Commission is legally authorized to collect your taxes in arrears and the late penalty on such amounts. If you had no gross receipts, return the form indicating that you had no sales. Otherwise, we will assume that you missed a payment. If you are no longer doing business in the City of Bella Vista, please promptly let us know.
For your convenience, the aggregate Bella Vista Sales Tax Rates as of June 1, 2020 are as follows:
| State Sales Tax | State Tourist Tax | County Sales Tax | City Sales Tax | City A & P Tax | Total Tax |
LODGING | 6.5% | 2.0% | 1.0% | 2.0% | 2.0% | 12.5%
|
MEETING ROOMS
|
|
|
|
| 2.0% | 2.0%
|
PREPARED FOOD | 6.5% |
| 1.0% | 2.0% | 1.0% | 9.5%
|