Running a vendor market in Little Rock.

Special Event Request (events in city parks) (Little Rock Parks and Recreation): The organizer calls the front desk to check availability of the park or facility, then submits the Special Event Request Form. A contact person over age 21 must be on site, alcohol needs a separate state ABC permit, and food trucks in parks must be approved through Parks and Recreation.

City of Little Rock business license (City of Little Rock Treasury Management Division): The Treasury Management Division issues business licenses, applied for online, in person at City Hall or by mail, and the city's starting-a-business guide lists the license, a state sales tax permit and food inspection as steps. The city posts a business license assessment period each October 1 to November 1.

Special event sales tax (promoter registration and vendor daily reports) (Arkansas Department of Finance and Administration, Sales and Use Tax Section): The promoter or organizer registers for sales tax collection before the event and gives each vendor special event reporting forms. Special event vendors who do not hold a sales tax permit collect the tax, file a daily report with the promoter and remit the tax daily, and the promoter sends the reports and payments to the Department within 30 days after the event. The page gives the state rate as 6.5% plus local tax that depends on the event location, and says tickets and admission fees to the event are also subject to sales tax. Sales tax permit (for businesses selling regularly) (Arkansas Department of Finance and Administration): A business applies for a tax account through the Arkansas Taxpayer Access Point (ATAP). The Department's special event rule defines special event vendors as sellers who are not permitted under the regular sales tax law, which is why occasional event sellers report through the promoter instead. For organizers: Arkansas law (Ark. Code 26-52-518) requires the promoter or organizer of a special event to register for sales tax collection with the Department of Finance and Administration, give vendors the special event reporting forms, collect the vendors' daily reports and tax, and forward them within 30 days after the event. The Department says the promoter is liable for taxes collected from vendors that it fails to remit and must provide a vendor list of all vendors who participated.

Temporary Food Service permit (Arkansas Department of Health (local health unit environmental health specialist)): The Department's guidelines say each temporary food establishment needs a permit from the local health department and is inspected and approved by the local environmental health specialist before the permit is issued. The guidelines do not allow home canned or home prepared foods at these booths. Farmers' markets are not covered by the temporary food definition, according to the Department's farmers' market guide. The City of Little Rock's business page points food businesses to the Pulaski County Health Unit at 501-280-3100.

Special event sales tax (promoter registration and vendor daily reports): Promoter application is mailed prior to the event; reports and payments forwarded within thirty (30) days following the event Sales tax permit (for businesses selling regularly): Please allow up to 2 weeks for processing