How To Start a Business in Fayetteville

Hotel, Motel, Restaurant (HMR) Tax

In addition to meeting with all the divisions in Section (a) General Contacts, you will also need to visit with the Accounting Division in the City to register your business for HMR Tax purposes if you are in the prepared food business.

HMR taxes are collected by restaurants, cafes, cafeterias, delis, concession stands, convenience stores, grocery store restaurants, caterers, and similar business.  The tax is also levied on hotels, motels and bed and breakfast type of businesses.  Currently, the HMR tax is 2% of gross receipts where 1% goes to the Advertising and Promotion fund and the remaining 1% goes to the Parks fund.


 Contact Information

Accounting Division
113 West Mountain St.
Fayetteville, Arkansas

(479) 575-8281