What is the Hotel/Motel/Restaurant (HMR) Tax?

The City of Fayetteville currently has a 2% HMR tax on establishments engaged in the business of renting, leasing or otherwise furnishing hotel or motel accommodations, or selling prepared food or beverages for consumption on or off premises.

New businesses need to complete the HMR/SB Tax Registration Form - Data Sheet. Additional City reporting forms and applications are available by request at 479-575-8287 or on the Applications, Forms and Links page.

Show All Answers

1. What is the sales tax rate for the City of Fayetteville?
2. What is the Hotel/Motel/Restaurant (HMR) Tax?
3. Are Short-Term Rental (STR) businesses required to remit the HMR tax?
4. What about platforms that collect/remit taxes on behalf of STR businesses?
5. What is the Supplemental Beverage (SB) Tax?
6. Does the City of Fayetteville require a business license?
7. How can I pay my Accounts Receivable invoice?
8. Can I pay Hotel/Motel/Restaurant (HMR) or Supplemental Beverage (SB) taxes online?
9. What types of transportation related permits does the City require?
10. How do I obtain the City of Fayetteville Financial Reports?
11. What are the Accounting Division's operating hours?