Discover Bella Vista and the Bella Vista Advertising & Promotion Commission does not issue any building or safety permits required to operate a food service venue. We are responsible for collecting a 1% A&P tax, which is paid monthly on gross receipts .
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 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 enclosed 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%
|
Tax Exempt?
Organizations qualified under Internal Revenue Code Section 501(c)(3) are exempt from the A&P Tax. If you are claiming an exemption, please provide the Bella Vista Advertising & Promotion Commission with your organization's IRS letter of exemption
Temporary Venue?
The A&P tax is due if your sale is within the city limits of the City of Bella Vista. This includes food trucks or temporary booths set up at events.
Questions?
Please contact the Bella Vista A&P at info@discoverbellavistaar.com. The Bella Vista A&P does not maintain an office. Provide your contact information and the best way to reach you and someone will call you back to assist you.