Hot Springs

Bentonville currently has no specific short-term rental ordinance or permit system, though the city council has discussed potential future regulations. Hosts are permitted to operate by-right but must register for and remit the 2% Advertising and Promotion (lodging) tax to Visit Bentonville for stays under 30 days.

Little Rock regulates short-term rentals under a 2023 ordinance that caps citywide permits at 500 units. All hosts must obtain a permit through the Planning Department, pay a $500 annual inspection fee, and adhere to strict occupancy limits and density requirements.

Fayetteville regulates short-term rentals through a mandatory business license system that distinguishes between owner-occupied (Type 1) and non-owner occupied (Type 2) units, with a strict citywide cap on the latter.

Short-term rentals in Eureka Springs are categorized as 'Tourist Homes' and require a Conditional Use Permit (CUP) approved by the Planning Commission. Hosts must pay a 3% CAP tax in addition to state and local sales taxes, totaling 11.5%.