OZARK A&P COMMISSION / BUSINESS RESOURCES
Tourism Tax
Information & resources for businesses responsible for collecting, reporting, and remitting Ozark's Advertising & Promotion Tax.
Understanding the A&P Tax
Ozark's Advertising & Promotion Tax is a 1% tax on applicable gross receipts from qualifying lodging accommodations & prepared-food sales, as defined by City ordinance.
Revenue supports authorized tourism promotion & related investments in Ozark and its surrounding area.
File & Pay
Businesses subject to Ozark's A&P tax must submit a monthly Gross Receipts Tax Report, including months when no tax is due.
Online Tax Reporting
Businesses subject to the Ozark Advertising & Promotion Tax can submit their monthly tax reports electronically.
Monthly reports are required even when no taxable revenue is recorded for the reporting period.
Submit Monthly A&P Tax Report →
Businesses needing a paper reporting form or assistance with their filing should contact the A&P office.
Questions About the Tax?
For questions about taxable receipts, filing requirements, payment procedures, or reporting periods, contact the A&P office.
Paper Forms & In-Person Payments
Prefer to file on paper? Contact the Ozark A&P Commission to request a blank monthly reporting form.
Completed paper forms & payments may be delivered to:
Ozark Advertising & Promotions Commission
300 W Commercial St
Ozark, AR 72949
Please contact the office to confirm availability before visiting.
Forms & Documents
Access reporting forms, instructions, and governing ordinances.
Gross Receipts Tax Monthly Report
A&P Tax Frequently Asked Questions
City of Ozark A&P Ordinances
Frequently Asked Questions
How often must I file?
Monthly. A separate report is required for each reporting period, including months when no tax is due.
What is the A&P tax rate?
The current rate is 1% of applicable taxable gross receipts.
What if I'm unsure whether something is taxable?
Arkansas law authorizes A&P taxes on certain prepared-food sales, but Ozark's local ordinances determine how the tax applies within the city.
Review the City of Ozark A&P Ordinances and Arkansas Code § 26-75-602 for additional information. If you're still uncertain, contact the A&P office before submitting your report.
Can I submit a paper report?
Yes. Paper reporting remains available through the Commission's established reporting process.
Questions & Assistance
For reporting questions, payment procedures, or clarification of applicable requirements, contact the Ozark A&P Commission.