An A & P Permit is required by the City for businesses that sell prepared foods; the A & P Tax, aka Hamburger Tax, levies an additional (two) 2% “City Tax” on the sale of prepared foods.
Permit Requirements:
A & P Permit Application: Submit completed application to the City Clerk’s office via hand delivery, mail, fax, or email to cityclerk@conwayarkansas.gov.
A & P Permit Fee: No charge.
Renewal: The permit is not renewable; the A & P Permit shall expire at the time of cessation of the business of the taxpayer at the location designated on the permit; if you move your business to a new address, you must apply for a new A & P Permit number. A separate A & P Permit must be obtained for each location.
Other Information:
No business license required; letter of verification is available upon request.
Applications and payment forms can be picked up or printed here.
Total tax to be collected on prepared foods is 10.75%; sales tax break down below.
Contact the Arkansas Sales & Use Tax Department at (501) 682-7104 to obtain a Sales & Use tax number.
Contact the Faulkner County Health Department at (501) 450-4941 to obtain State requirements.
A & P Prepared Food Tax (aka Hamburger Tax) Ordinances:
Ordinance No. O-05-142: Pursuant to Act 185 of 1965, and as subsequently amended, the City of Conway has adopted ordinances levying taxes upon the gross receipts from the renting, leasing, or otherwise furnishing of hotel, motel, or short term rental accommodations for sleeping, meeting, or party room for profit in the City and upon the gross receipts of restaurant, cafes, cafeterias, delicatessens, drive-in restaurants and similar businesses as defined by the levying ordinance from the sale of prepared food for consumption on and off the premises of such establishment in the City of providing for other matters; And the City desires to establish procedures for the collection and enforcement of said taxes that have been levied and administered by the City with the adoption of Ordinance No. O-00-01, Ordinance No. O-05-97, Ordinance No. O-05-98, and Ordinance No. O-05-131 pursuant to Act 185 of 1965, and as subsequently amended.
Private Clubs
Obtain from the City Clerk's office, the Application For Private Club Request, along with a copy of your application for license to the Arkansas State Beverage Control Board (ABC).
There is a $250 fee to submit the Application. Your application will be placed on the Agenda to be presented to City Council for approval by City Ordinance. Upon approval of the Ordinance, you will submit a copy of the Ordinance along with the application for license to the ABC Board.
Once your Private Club has been approved by the Arkansas State Beverage Control Board (ABC) a Supplemental Beverage permit is required by the city for Private Clubs.
A (five) 5.0% tax shall be collected and reported separately from your state taxes.
Supplemental Beverage Permit Requirements:
Permit Application: Submit completed application to the City Clerk’s office via hand delivery, mail, fax, or email to cityclerk@conwayarkansas.gov.
Initial Permit Fee: “Initial” fee is $50.00 per year and $25.00 if obtained after July 1.
Renewal Fee: $50.00 annually; renewal application and payment must be received by December 1.
Expiration: The permit expires December 31 of each year.
A copy of your State of Arkansas ABC Permit must be submitted with the application and payment before the permit will be issued.
Other Information
No business license required; letter of verification is available upon request.
Contact the Faulkner County Health Department. at (501) 450-4941 to obtain State requirements.
Supplemental Beverage Ordinances:
Ordinance No. O-10-18: Established a permitting process and privilege permit for selling or dispensing any controlled beverage within the City of Conway, by businesses licensed by the State to sell Alcoholic beverages, and levied a city supplemental tax. Effective date April 1, 2010.
Ordinance No. O-11-54: Amending Ordinance No. O-10-18 increasing the supplemental tax levied to (five) 5%. Effective date August 1, 2011.