North Little Rock Business License: Zoning Certificate First, Landlord Licenses, Free A&P Permit and 25% and 50% Late Penalties

If you plan to run a business in North Little Rock, the city license is only one part of the process, and it comes after a step many first-time applicants miss. The Planning Department must issue a zoning certificate before the City Clerk and Treasurer will process your business or privilege license. Arkansas has no general state business license and no county business license, so the city rules and a handful of state registrations are what you need to sort out. This guide covers the order that works, what to bring, and the deadlines that trigger penalties.

Informational content only. This article is not legal or tax advice. Fees, forms, and rules change, so confirm current requirements with the agency named in each step. If your situation is complex, such as alcohol sales, multiple locations, or employees working across several cities, talk with a qualified attorney or CPA.

What You Need Before You Start

• Your business name and a short written description of what you sell or do
• The street address where the business will operate
• A copy of your lease if you rent the space, which the zoning certificate requires
• Your entity type and, if you are an LLC or corporation, your Arkansas Secretary of State filing details
• Your number of employees, because the city license is based on a base amount plus an employee count
• Your prior-year sales figure, if you plan to sell beer, wine, or mixed drinks
• Your Alcoholic Beverage Control permit, which must be issued before the city alcohol license
• Your Arkansas Taxpayer Access Point (ATAP) login, if you will sell taxable goods or services

Step-by-Step Instructions

Step 1: Confirm whether your activity needs a state license

Arkansas licenses by activity, not through one general business license. Contractors, electricians, and HVAC/R technicians are regulated through boards in the Department of Labor and Licensing. The Department of Health licenses plumbers, cosmetologists, massage therapists, and food establishments. The Alcoholic Beverage Control Division licenses alcohol sales, and the State Police license security and investigation work. A state credential is separate from the city license, so confirm yours before you spend money on local filings.

Step 2: Get a zoning certificate from the Planning Department

This comes first, even if you run a home-based business or are applying from outside city limits. The zoning certificate is valid for 30 days, so time your application so you can file for the business license while it is still active. Bring your lease copy if you rent. This guide does not list the zoning certificate fee, so ask the Planning Department for the current amount.

Step 3: Add a home occupation permit if you work from home

Home-based businesses need both the business license and a home occupation permit. Ask the Planning Department whether your use fits your residential zone before you pay for other steps, since that answer may change your plans.

Step 4: Apply for the business or privilege license

Every business needs this license, including non-profits and home-based operations. Apply with the City Clerk and Treasurer at 300 Main Street in North Little Rock, or call 501-975-8617. Ask for a quote before you budget, because the amount depends on your base fee and employee count. Licenses expire December 31, so plan renewals on the annual calendar.

Step 5: Follow the order for alcohol licenses

Get the Alcoholic Beverage Control permit first, then apply for the city license. The city license amounts are:

• Beer and wine: $15 on the first $1,000 of prior-year sales, plus $5 for each additional $1,000
• Mixed drinks: $500 for restaurants with fewer than 100 seats, $1,000 for restaurants with 100 or more seats, $250 for private clubs, and $200 for liquor stores

Step 6: Register as a landlord or property manager

Landlords and property managers must be licensed and must list their properties with the city. If you own rental units, confirm the listing steps with the City Clerk and Treasurer before you collect rent under a new arrangement.

Step 7: Get the free A&P permit for food, lodging, or short-term rentals

The Advertising and Promotion (A&P) permit is required for food service and lodging, including home vacation rentals. It is free, you apply for it online, and it is never renewed. Food and lodging taxes are paid to the North Little Rock A&P Commission at 501-404-0143. For current A&P tax rates, check northlittlerockap.org.

Step 8: Complete the state and entity registrations

• Sales and use tax permit: Required if you sell tangible personal property or taxable services. It costs $50 and is applied for through ATAP with the Department of Finance and Administration. Withholding is also handled through ATAP, and unemployment insurance is registered with the Division of Reemployment. Confirm those fees with each agency.
• LLC: File the Certificate of Organization (Form LL-01) with the Secretary of State for $45 online ($50 on paper). The Secretary of State completes most filings within two business days of receipt. The Annual LLC Franchise Tax Report is $150 and is due May 1.
• Corporation: File the Articles of Incorporation (Form DN-01) for $45 online ($50 on paper). The Annual Corporation Franchise Tax Report is due May 1, with a minimum tax of $150, or 0.3 percent of outstanding capital stock if greater.
• Assumed name: Corporations and LLCs file a fictitious name with the Secretary of State for $22.50 online or $25 on paper. Sole proprietors record the business name with their county clerk, and county recording fees are set locally.

Fees and Deadlines at a Glance

Item	Amount or Deadline	Where to Confirm
City business or privilege license	Base amount plus employee count; request a quote	City Clerk and Treasurer, 501-975-8617
Zoning certificate	Valid 30 days; fee not listed here	Planning Department
Beer and wine license	$15 on first $1,000 of prior-year sales, plus $5 per additional $1,000	City Clerk and Treasurer
Mixed drink license	$500, $1,000, $250, or $200, depending on business type and seats	City Clerk and Treasurer
A&P permit	Free, applied for online, never renewed	North Little Rock A&P Commission, 501-404-0143
Sales and use tax permit	$50	ATAP, Department of Finance and Administration
LLC Certificate of Organization	$45 online, $50 paper	Secretary of State
LLC annual franchise tax report	$150, due May 1	Secretary of State

City renewal schedule: Licenses expire December 31, and renewals are due January 31. A 25 percent penalty applies after April 1, and a 50 percent penalty applies after July 1.

Tips to Make the Process Smoother

• Call the City Clerk and Treasurer for a written quote before you sign a lease or buy inventory.
• Pull your lease and zoning paperwork together before you visit the Planning Department.
• Search your business name on the Secretary of State's business search before you file an entity name.
• Put the renewal dates on your calendar: January 31 for renewals, April 1 for the first penalty, July 1 for the second, and May 1 for the state franchise tax report.
• If you need help planning, the Arkansas Small Business and Technology Development Center can help you think through the steps before you file.

Common Mistakes to Avoid

• Applying for the business license before the zoning certificate. The Planning Department step comes first.
• Letting the zoning certificate lapse. It is valid for 30 days only.
• Applying for alcohol licenses out of order. The ABC permit must come before the city license.
• Missing the January 31 renewal. A late renewal can add a 25 percent penalty after April 1 and 50 percent after July 1.
• Skipping the A&P permit for a home rental. It is free, but it is required for lodging, including home vacation rentals.
• Assuming Arkansas issues a general business license. The state licenses by activity, and the city sets its own local requirements.
• Using a P.O. Box as a registered agent address. The Secretary of State requires a street address in Arkansas, and an incomplete filing will be returned for correction.

What to Expect

Applicants who bring the lease, zoning paperwork, and entity details to the first visit may be less likely to need a second trip, though wait times depend on office workload. For state filings, the Secretary of State completes most filings within two business days of receipt. Because the zoning certificate expires after 30 days, a practical plan is to apply for it shortly before the city license, not months earlier.

Next Steps

Start with the Planning Department, then confirm your state licenses and the City Clerk's quote. If you sell alcohol, rent property, or offer lodging, add those steps in order. Keep a calendar with the renewal and penalty dates, and call the agency named in each step before you pay a fee you have not confirmed.

Disclaimer: This article is informational only and is not legal or tax advice. Fees, deadlines, and requirements can change. Confirm current details with the City of North Little Rock, the North Little Rock A&P Commission, the Arkansas Secretary of State, and the Arkansas Department of Finance and Administration. For complex situations, consult a qualified attorney or CPA.