Little Rock STR Rules: Confirm the 500-Permit Cap Before You List

Little Rock's short-term rental ordinance is a real, enforced regulatory framework, not a light-touch or informal system, and a host who confirms the details directly rather than working from secondhand assumptions is in a meaningfully better position than one who isn't. The Board of Directors adopted the ordinance on June 20, 2023, after ten deferrals, and it defines short-term rentals as properties rented for 29 days or less, caps citywide permits at 500, and splits registration into two distinct types depending on whether the property is owner-occupied.

Two city offices hold the actual regulatory record: Little Rock Treasury, reachable at 501-371-4568, and Planning and Development, located at 723 West Markham Street with the Planning Manager reachable at 501-371-4789. Confirming current requirements directly with these two offices, rather than relying on a data provider's regulation label or an older secondhand summary, is the single most important step in this process.

This piece works through the ordinance's structure, the STR-1/STR-2 split, what the city's own permit count actually shows against the 500-cap, the fee schedule, and the applicable tax stack — all sourced to the city's own regulatory record, not to a marketplace listing scrape. This is not legal advice.

The Ordinance: Adopted June 20, 2023, After Ten Deferrals

Little Rock's Board of Directors adopted the current short-term rental ordinance on June 20, 2023, following ten separate deferrals before the final vote — a sign that the ordinance went through genuine deliberation before landing on its current structure. The ordinance defines a short-term rental as a property rented for 29 days or less, which is the threshold that determines whether a specific booking pattern falls under this framework at all.

Any amendments to the ordinance since its 2023 adoption should be confirmed directly with Planning, since municipal code is the kind of thing that gets revised as a city's rental market and housing pressures evolve. A host relying on a 2023-era summary without checking for updates risks missing a fee change, a process change, or a cap adjustment that's happened since.

STR-1 vs. STR-2: Two Different Applications for Two Different Situations

The city splits registration into two categories based on occupancy status. STR-1 covers owner-occupied properties and requires a special-use permit. STR-2 covers non-owner-occupied properties and falls under planned-development zoning — a meaningfully different, and generally more involved, application process than the owner-occupied track.

Knowing which category applies before starting the application saves real time. A buyer planning to live in part of a property while renting out a portion, or occasionally renting the whole property while it's their primary residence, should confirm whether that pattern qualifies for STR-1 treatment. A buyer planning a pure investment property with no owner-occupancy component should expect the STR-2 process and its associated planned-development zoning requirements from the start.

The 500-Permit Cap, and What the City's Own Count Actually Shows

The ordinance caps short-term rental permits at 500 citywide. A March 2026 Planning staff report listed 141 registered STR-1 and STR-2 permits in the city's database — a figure that leaves real headroom under the cap, but one that's also meaningfully smaller than the 453 active listings AirROI's marketplace extract shows for the same period.

That gap between 141 registered permits and 453 active marketplace listings is worth taking seriously rather than glossing over. It likely reflects some combination of unregistered listings operating outside the formal permit system, listings in the registration pipeline but not yet finalized, and a normal lag between a data provider's scrape and the city's official database update cycle. Neither number should be treated as a precise measure of remaining cap availability — confirm the current registered count and remaining slots directly with Planning at 501-371-4789 before assuming a specific number of permits are still available.

Fees: The $35 Treasury Form and What Else to Confirm

The Treasury registration form for owners of three or fewer units lists a $35 annual fee. That's the base Treasury registration cost, but it isn't necessarily the full cost of getting a specific property legally operating — Planning may apply additional inspection fees depending on the property and the STR-1 or STR-2 category, and those should be confirmed directly rather than assumed to be included in the $35 base fee.

It's worth being direct about what a data provider's "zero licensed listings" or "low-regulation" label actually reflects in this context: that kind of figure typically comes from a public scrape of what's visible online, not from Treasury's or Planning's actual registration and permit files. Treating that scrape as evidence that Little Rock has minimal oversight, or that registration is optional in practice, is a mistake that can lead to real fines or a shutdown notice down the line.

Sales Tax and Lodging Tax: What Stacks on Top of the Nightly Rate

Beyond city registration, a Little Rock host is collecting or remitting several tax layers. Arkansas state sales tax runs 6.5 percent, the state tourism tax adds 2 percent, and the Little Rock Advertising and Promotion lodging tax adds another 4 percent, with the A&P office reachable at 501-370-3204. Any additional Pulaski County or city-level sales tax should be confirmed directly with the Arkansas Department of Finance and Administration rather than assumed from a general summary.

This is not tax or legal advice, and a host should confirm the current, complete tax stack with an accountant familiar with Arkansas short-term rental taxation and with the relevant state and city offices directly, since local tax rates and lodging tax structures are exactly the kind of detail that can change. Getting this wrong isn't just a compliance risk — it directly affects the net revenue a pricing model should be built around.

North Little Rock and Conway Run Their Own Separate Rules

North Little Rock, across the Arkansas River, is a genuinely separate municipality with its own city government and its own registration process — Little Rock's Treasury and Planning offices, ordinance, and 500-permit cap apply only within Little Rock's own city limits. A host with a North Little Rock property, including one in the Argenta district, needs to confirm that city's own separate requirements rather than assuming Little Rock's rules carry across the river.

Conway, a third Arkansas city sometimes mentioned in the same regional conversation, has its own separate municipal government and its own separate regulatory process, distinct from both Little Rock and North Little Rock. This report doesn't have Conway's specific ordinance details in scope, and a host with a Conway property should confirm requirements directly with that city rather than assuming any of Little Rock's specific numbers — the $35 fee, the 500 cap, the STR-1/STR-2 split — apply there.

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Frequently Asked Questions

Do I need a Little Rock STR permit in 2026?

Yes. Call Little Rock Treasury at 501-371-4568 or Planning and Development at 723 West Markham Street, 501-371-4789, to confirm current requirements. The city defines short-term rentals as properties rented for 29 days or less, caps permits at 500 citywide, and splits owner-occupied STR-1 from non-owner-occupied STR-2.

What's the difference between STR-1 and STR-2?

STR-1 covers owner-occupied properties and requires a special-use permit. STR-2 covers non-owner-occupied properties and falls under planned-development zoning, a meaningfully different application process. Confirm which category applies to a specific property with Planning before starting the application.

Is the 500-permit cap already full?

Not according to the most recent count. A March 2026 Planning staff report listed 141 registered STR-1 and STR-2 permits, well under the 500-unit citywide cap. AirROI's 453 active listings is a separate, larger figure that includes unregistered listings — confirm remaining slots directly with Planning at 501-371-4789 rather than relying on either number alone.

What does Treasury charge for owners of three or fewer units?

The Treasury registration form for owners of three or fewer units lists a $35 annual fee. Confirm any additional STR-1 or STR-2 inspection fees directly with Planning, since those can run separately from the base registration charge.

How long may a stay last and still count as short-term in Little Rock?

Little Rock defines short-term rentals as properties rented for 29 days or less. A 30-night minimum set on a listing platform is a host's own filter, not the city's legal cutoff, and a listing consistently booking at 30 nights or more may fall under a different regulatory category — confirm with Planning.

When did Little Rock's STR ordinance pass, and has it changed since?

The Board of Directors adopted the ordinance on June 20, 2023, after ten deferrals. Confirm with Planning whether any amendments since then have changed fees, the permit cap, or the application process, since municipal code of this kind is periodically revised.

Is a data provider's low-regulation label the same as the city's actual permit file?

No. A listings scrape showing minimal licensing reflects what a data provider could find publicly, not Treasury's or Planning's actual registration and permit records. Call Little Rock Treasury at 501-371-4568 to confirm registration status directly rather than relying on a scrape-based label.

Does North Little Rock use Little Rock's same permit process?

No. North Little Rock is a separate municipality with its own city desk and its own rules, including for the Argenta district. Don't apply Little Rock's Treasury or Planning requirements to a North Little Rock address — contact that city's own office instead.

What taxes apply to a Little Rock short-term rental?

Arkansas state sales tax is 6.5 percent, plus a 2 percent state tourism tax and a 4 percent Little Rock A&P lodging tax, reachable at 501-370-3204. Confirm any remaining Pulaski County or city sales tax directly with the Arkansas Department of Finance and Administration.

What should I bring to Planning when I apply?

Bring the parcel address, owner-occupied status (to determine STR-1 versus STR-2), and any remaining city-code questions to 723 West Markham Street, or call 501-371-4789 ahead of time. Confirming these details before applying helps avoid a rejected or delayed registration.

Does Conway have the same STR rules as Little Rock?

No. Conway is its own separate municipality with its own regulatory process, distinct from Little Rock's ordinance, fee schedule, and 500-permit cap. Confirm Conway's specific requirements directly with that city rather than assuming any Little Rock figures apply.

Work with Crest & Cove Creative

A listings scrape showing zero licensed rentals is not Little Rock's permit file. Confirm the real requirements with Treasury and Planning before you list.

Send us your Little Rock address and we'll help you confirm which of the two permit tracks applies before you publish a listing. Reach out at crestcove.co/audit or (256) 998-7502. Send the live listing draft and the facts you can actually cite.

Reach out at crestcove.co or (256) 998-7502.