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Can you summarize ARAR 006.05.212et8?
Special Excise Tax Rules > Tourism Tax:
Short Summary
This legal document outlines the imposition of a two percent (2%) tourism tax on specific services and admissions. The tax applies to the gross receipts or gross proceeds derived from various activities, including the furnishing of accommodations to transient guests, camping fees at non-federal campgrounds, rental of watercraft and related equipment, and admission prices to tourist attractions. The document provides definitions for terms such as camping fee, special event, tourist attraction, and transient guest. It clarifies that the tax does not apply to federal campgrounds, special events, events of schools/colleges/universities, or events of certain eating establishments. The document does not mention any specific penalties for non-compliance or violation. The authority for this tax is Ark. Code Ann. 26-63-401 et seq., and the document is current with amendments received through August 15, 2023.
Whom does it apply to?
Providers of accommodations, rental businesses, and tourist attractions
What does it govern?
Tourism tax on various services and admissions
What are exemptions?
Federal campgrounds, special events, events of schools/colleges/universities, events of certain eating establishments
What are the Penalties?
No penalties mentioned.
Jurisdiction
Arkansas