Yes. The A&P tax is not an arbitrary fee or payment for marketing your business. There is no transactional arrangement between the A&P Commission or it's promotional DBA, Discover Bella Vista and tax payers for advertising individual businesses.
The tax was levied by the City of Bella Vista in 2017 to fund general promotion of Bella Vista as a visitor destination. If you've operated a business selling either in prepared food or short term rental accommodations, you owe 1% or 2% tax on your gross receipts respectively and a 5% penalty for late payment.
If you need further help in understanding this tax or how to report and pay it, please contact info@discoverbellavistaar.com.. Someone will contact you with assistance.