Heber Springs, Arkansas

Heber Springs does not have a dedicated short-term rental ordinance, permit, or owner-occupancy requirement as of mid-2026. STRs are permitted and operate under the city’s general zoning code; no specific permit is required and enforcement is characterized as minimal. However, STR operators must collect and remit the city’s 2% Advertising and Promotion lodging tax, which applies explicitly to hotel, motel, and short-term rental accommodation revenues. In addition to that 2% A&P tax, guests are subject to the combined 9.125% sales tax (6.5% Arkansas state, 1.625% Cleburne County, 1% city) and Arkansas’s 2% statewide tourism tax on lodging, producing an effective tax burden of approximately 13% on the rental. There is no published maximum nights per year or primary-residence restriction. Zoning matters remain under the city’s general planning framework; the Planning Commission and Board of Adjustment handle rezoning and variance requests. Investors should confirm zoning compliance for any specific parcel directly with the Planning and Development office at 806 W. Main St. No recent changes to Heber Springs STR rules were identified as of mid-2026, though multiple other Arkansas cities have adopted dedicated STR business-license ordinances since 2021, which is a pattern worth monitoring.