Opening a Business and Obtaining Permits & Licenses

Anyone who is operating a business within the City of Little Rock is required to obtain a business license or privilege license. If you are a restaurant or catering service in Little Rock, you must also apply for the 2% Hotel & Restaurant Gross Receipts Tax. Lodging is also subject to 4% tax collected by the Little Rock Advertising and Promotion Commission. To apply, call the Little Rock Advertising and Promotion Commission at (501) 370-3205 or visit the Little Rock Advertising and Promotion Commission at 400 West Markham Street (Robinson Center, northeast corner of West Markham and Broadway Streets in Little Rock). Their offices are located on the first floor of the Robinson Center.


Application may be made in person at the Zoning Division, Planning and Development Department, 723 West Markham Street, or call (501) 371-4568 for an application to be mailed or faxed to the business owner.  All applications have to be approved by the Zoning Division. Applications forms are also available on-line. Once the Zoning Division has received and approved the application, it is forwarded to the Treasury Management Division.

The Treasury Management Division will review the application and set up an account for the business. Any fees will be determined by the information included on the application. If any other information is needed, Treasury Management personnel will contact the business owner.


If your business is a home-based business, you may apply in person at the Planning and Development Department, Zoning Division, located at 723 West Markham Street, or complete an online Home Occupation Accessory Use Form, along with the online business license application.

For your convenience you may pay your business license with a credit card; we accept Visa, MasterCard, American Express, and Discover. To pay by credit card, please call (501) 371-4568.

Sec. 17-38. Payment Required

The carrying on of any business, profession or occupation of whatever kind or nature within the City is a privilege subject to an annual business tax. Any person who maintains a business location within the City or engages in any business, profession or occupation, regardless of whether or not all functions peculiar to the business are affected within the City, shall pay an annual business tax. The business tax shall apply to all and shall not be limited to those businesses, professions or occupations as classified specifically by this article.

(Code 1961, § 21-1; Ord. No. 18,128, § 1, 11-2-99) State Law references: Privilege taxes authorized, A.C.A. § 26-77-102.