Ozark, Arkansas

Ozark, Arkansas has no city-specific short-term rental ordinance that could be located in its municipal code or ordinance list, so STRs are generally permitted and operate under Arkansas statewide rules rather than dedicated local caps or an owner-occupancy mandate.

On taxes, the general sales tax in Ozark is 10.5% (6.5% Arkansas state, 2% Franklin County, 2% Ozark city sales tax), and lodging is additionally subject to the 2% statewide Arkansas Tourism Tax, producing an effective tax load of roughly 12.5% on rental receipts. Hosts must register for and remit these through the Arkansas Department of Finance and Administration; Airbnb collects and remits state, county, and city sales and tourism taxes on many bookings. There is no separate statewide short-term rental tax, and no city-level Advertising and Promotion or hotel/motel tax specific to Ozark was confirmed.

There is no evidence of a nightly cap, primary-residence requirement, or the strict permit-and-inspection regime seen in more tourist-heavy Arkansas cities like Eureka Springs. Investors should still contact Ozark City Hall or the City Clerk directly to confirm whether a general business license or any newer lodging registration applies, since the online municipal code was only current through early 2019 and small cities frequently add STR rules as they grow. Enforcement is rated minimal, consistent with the town’s small size (about 3,500 residents) and the absence of a published STR framework.

A 2023 Arkansas law now requires voter approval for new local hotel/motel (Advertising and Promotion) taxes, raising the bar for Ozark to add a local lodging tax going forward. Note: this is Ozark in Franklin County, Arkansas, a distinct town from Ozark, Missouri, which sits in the Springfield, MO metro area and has its own separate, unrelated regulatory framework.