1. (a) In addition to state and local sales or use tax, a two percent (2%) tourism tax on the gross receipts or gross proceeds derived from the following:

   1. (1) The service of furnishing a condominium, townhouse, or rental house to a transient guest;

   2. (2) The service of furnishing a guest room, suite, or other accommodation by a:

      1. (A) Hotel;
      2. (B) Motel;
      3. (C) Lodging house;
      4. (D) Tourist camp;
      5. (E) Tourist court;
      6. (F) Property management company; or
      7. (G) Any other provider of an accommodation to a transient guest;

   3. (3)

      1. (A) A camping fee at a public or privately owned campground, except a federal campground.
      2. (B) See 26 CAR § 30-516;

   4. (4) The rental of a watercraft, boat motor and related boat equipment, life jacket or cushion, water skis, or oar or paddle by a:

      1. (A) Boat dock;
      2. (B) Marina;
      3. (C) Canoe or raft rental business; or
      4. (D) Other business engaged in the rental of watercraft; and
   5. (5) The admission price to a tourist attraction.

2. (b) Definitions. As used in this section:

   1. (1)

      1. (A) “Camping fee” means a fee for furnishing a camping space or trailer space on less than a month-to-month basis.
      2. (B) See 26 CAR § 30-516;
   2. (2) “Special event” means any attraction, festival, or other event of not more than fourteen (14) days' duration;

   3. (3)

      1. (A) “Tourist attraction” means:

3. (i) Theme parks;

   1. (ii) Water parks;

      1. (iii) Water slides;

         1. (iv) River boat and lake boat cruises and excursions;
         2. (v) Local sightseeing and excursion tours;
         3. (vi) Helicopter tours;
         4. (vii) Excursion railroads;
         5. (viii) Carriage rides;
         6. (ix) Horse racing;
         7. (x) Dog racing;
         8. (xi) Car racing;
         9. (xii) Indoor and outdoor plays or music shows;
         10. (xiii) Folk centers;
         11. (xiv) Observation towers;
         12. (xv) Privately owned or operated museums;
         13. (xvi) Privately owned historic sites or buildings; and
         14. (xvii) Natural formations such as:
4. (a) (a) Springs;

5. (b) (b) Bridges;

   1. (c) (c) Rock formations;

      1. (d) (d) Caves; and

6. (e) (e) Caverns.

   1. (B) “Tourist attraction” does not include:

      1. (i) A special event;

         1. (ii) An event of a school, college, or university; or
         2. (iii) An event of a restaurant, coffee shop, dinner theater that admits dinner guests only, cafe, cafeteria, or any other public eating establishment that is open for business every month of the year;

   2. (4)

      1. (A) “Transient guest” means a person that rents an accommodation, other than the person’s regular place of abode, on less than a month-to-month basis.
      2. (B) The criteria for a month-to-month rental are set forth in 26 CAR § 30-501(b); and

   3. (5)

      1. (A) “Watercraft” means a:

         1. (i) Boat;
         2. (ii) Canoe;
         3. (iii) Kayak;
         4. (iv) Sailboat;
         5. (v) Party barge;
         6. (vi) Raft;
         7. (vii) Jet ski;
         8. (viii) Houseboat; or
         9. (ix) Amphibious vehicle.

      2. (B) “Watercraft” does not include a tug boat or barge.

         1. (c) Credit cards. For guidance concerning federal credit cards see 26 CAR § 30-1126.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules contained a footnote as follows: "Source: Ark. Code Ann. § 26-63-401 et seq."