North Little Rock A&P
Frequently Asked Questions
WHAT IS THE LODGING TAX:
All lodging businesses (hotels, motels, bed n' breakfast inns, campgrounds and RV parks, vacation houses/rooms rentals, cabins, condominiums and other similar rental accommodation for sleeping) are required by law to collect and remit a three and one-half (3.5%) percent tax on gross lodging receipts. This tax shall not apply to the rental or lease of lodging accommodations for periods of thirty (30) days or more.
WHAT IS THE FOOD SERVICE TAX:
All food service businesses (food trucks, caterers, restaurants, convenience stores, mobile concessionaires, movie theaters, hotels, etc.) are required by law to collect and remit a three (3%) percent tax on gross receipts of prepared food and beverages for on or off-premises consumption. The specific definition of "prepared food" is directed by the State of Arkansas (Emergency Rule 2007-3).
WHO NEEDS TO APPLY FOR AN A&P FOODSERVICE OR LODGING PERMIT:
Every person who derives or receives gross receipts which are subject to the A&P Tax or engages in sales that are or may be subject to the A&P tax, who has not overwise been deemed exempt, shall obtain an A&P Tax Permit before deriving or receiving gross receipts or attempting to make such sales. The requirement to obtain an A&P Tax Permit applies regardless of whether sales come from a fixed structure or movable device. It shall be unlawful for any person who engages in sales that are or may be subject to the A&P Tax to transact business in the City of North Little Rock prior to the obtaining an A&P Tax Permit.
PERSONS WHO MAY BE EXEMPT FROM A&P TAX:
• Any seller or lodging service that sells such accommodations on a strictly not-for-profit basis.
• Any seller or lodging service that sells such accommodations for periods of thirty (30) consecutive days or more.
• Any seller of prepared food and beverage that is a federal 501(c)(3) tax exempt organization.
• School cafeterias and lunchrooms operated on a not-for-profit basis and not open to the general public are automatically exempt from the A&P Tax.
HOW TO OPTAIN AN A&P TAX PERMIT:
Submit to the A&P Commission a completed and signed permit application either in person or through GovOS. These permits are issued by the Vice President of Operations for the North Little Rock A&P Commission. The applicant's driver's license and current North Little Rock Business License will be copied (or uploaded through MUNIRevs) and attached to the permit application.
I AM A CURRENT A&P PERMIT HOLDER. DO I NEED TO REGISTER AGAIN:
Yes. All A&P Permit holders are required to re-register. The North Little Rock A&P Commission is moving all accounts to GovOS and all businesses will be given new account numbers.
DUE DATES FOR FILING AND TAX REMITTANCE:
Your tax remittance form and full payment of the amount of A&P Tax for a given month are due in full by the first day of the second month after the month in which taxes are collected. For instance, taxes collected in January must be remitted by March 1.
DISCOUNT FOR PROMPT PAYMENT:
Businesses may take a two percent (2%) discount of the taxes due for remitting A & P taxes by the 20th of the following month from which taxes were collected. For instance, taxes collected in January must be remitted by February 20 to be eligible for the discount.
DELIQUENCY DATE FOR FILING AND TAX REMITTANCE PAYMENT:
Your tax remittance form and full payment amount of A&P Tax owed for a given month is considered delinquent on the 2nd calendar day of the month of the due date. For instance, taxes collected in January are delinquent on March 2nd. A five percent (5%) late fee on the tax amount due for EACH month past due will be charged if not remitted by the second of the second month after taxes were collected. The late fee will increase by an additional 5% each month, not to exceed 35%.
WHAT HAPPENS IF A REMITTANCE FORM AND PAYMENT IS NOT SUBMITTED BY THE DUE DATE:
• 1 month late - A courtesy reminder will be sent shortly after the delinquency date.
• 2 months late - A Notice of Intent to Revoke will be sent.
• 3 months late - A Notice of Permit Revocation will be sent via certified mail. Code Enforcement will be notified and the commission will suspend marketing or promotional activity for the business.
• 4 months late - A Notice of Proposed Assessment of the tax, penalty and interest owned will be prepared and sent
• 5 months late - A Notice of Final Assessment and Demand for Payment will be prepared and sent
• 6 months late - A Certificate of Indebtedness will be filed with the Pulaski County Circuit Court.
WHAT IF THERE ARE NO SALES TO REPORT FOR A MONTH:
If you have zero gross receipts for any month, you MUST still file a tax report for that month and report zero gross sales on your remittance form. You must complete a zero cost check out for your return to be marked as complete and filed.
CAN A BUSINESS HAVE MORE THAN ONE USER IN MUNIREVS:
Yes, each business can have an unlimited number of users. Each user is required to provide the six (6) digit account number and the activation code to be authorized to connect to an existing business.
CAN I MANAGE MULTIPLE BUSINESSES WITH ONE LOGIN:
Yes, click add accounts from your user login under Manage Your Account. You will need the six (6) digit account number and the activation code to connect to an existing business.
I DID NOT RECEIVE OR I MISPLACED THE LETTER WITH MY ACTIVATION CODE:
Contact GovOS support at blt.str.support@govos.com or by phone at (888)751-1911 for assistance. You will need to confirm account details to be verified for the account. To protect the security of permit holders accounts, you will need written (email) permission from a registered owner or officer of the business for us to provide you with a new activation code.
WHAT TYPE OF ASSISTANCE CAN MUNIREVS PROVIDE:
GovOS can assist you with all your system and technical questions. Whether you have a question about your account or technical questions about how to do something in GovOS, please reach out to our support team. .
HOW DO I AMEND A REMITTANCE FORM:
Please email janis@northlittlerock.org or mail a letter letting us know your need to amend a remittance form. Please include the following information:
a.) Name of business, including the address, permit number and owners name.
b.) Month and year you need to amend
c.) Amount due or Amount overpaid
d.) Explanation as why the remittance needs to be amended
e.) Copy of original form and amended remittance form
f.) The NLR A&P will only go back one (1) calendar year from the date of the written request.
WHAT PAYMENT TYPES ARE ACCEPTED THROUGH GovOS:
The North Little Rock A & P Commission accepts ACH Debit, or e-check, as well as the following major credit cards: Mastercard, Visa, Discover and American Express.
MY ACTION CENTER IS EMPTY. WHERE ARE MY TAX FORMS:
Your tax forms will be available on the 1st day of the month following the last day of the tax period. For example, January tax forms will be available in your Action Center on February 1st. . If you do not see the form you expected, simply contact GovOS support for assistance.
I NEED TO CLOSE MY ACCOUNT. WHAT DO I DO:
Please email janis@northlittlerock.org. Please include the closure date and reason you are closing the account. When a business closes, the permit is immediately revoked. All taxes and invoices must be paid before an account is closed. FINAL taxes must be remitted within ten (10) days of the business closing.
CAN I FILE MY REMITTANCE FORM ONLINE BUT MAIL IN MY CHECK OR PAY IN PERSON:
GovOS will allow you to file online and make your payment separately by mail or in person. However, please note that your A & P filing will NOT be considered complete until the North Little Rock A & P Commission receives your payment. The Commission will honor either the date you bring it in person or the post mark date. Late payments will result in lost discounts and penalties.
HOW DO I CHANGE THE USER ON A BUSINESS:
All users need to register, just as you did, by going to the home page for that jurisdiction (ex: https://northlittlerockap.munirevs.com) . They will click on the "Go" button under "New Users". They will also need the Six (6) digit account number and activation code for the business.
I FORGOT MY PASSWORD:
From the login page, click the "Forgot your Password" link and follow the instructions that will be emailed to the users registered email address.
DO I HAVE TO LOGIN TO GovOS TO SEE MY ALERTS AND REMINDERS:
No, all alerts are emailed to you authenticated email address. When you login to the system, you will also see any open alerts that need to be addressed in your Action Center.
For Assistance, Contact GovOS Support
blt.str.support@govos.com
(888) 751-1911
When contacting support, be sure to include North Little Rock A&P and your account number in all emails or voicemails. This will help us assist you as promptly as possible. Thanks!
