Little Rock Business Filing Deadlines & Ongoing Requirements
What a business in Little Rock keeps doing after it opens: recurring filings, renewals and the events that trigger new obligations. Change the business details to fit yours.
Where Little Rock, AR filings and renewals are tracked
- File Pulaski County business personal property return · Pulaski County County Assessor (county)
- Annual reports: Arkansas Secretary of State
- Tax returns and payments: Arkansas Department of Finance and Administration
- Unemployment insurance filings: Arkansas Division of Workforce Services
Official sources: www.littlerock.gov
Renewals, filing triggers and recurring deadlines in Little Rock
13 items in your plan repeat on a schedule. Each one lists its authority and when it comes due.
Recurring filings and renewals
- File federal income tax return: Form 1040 with Schedule C · every year · April 15 · IRS
- Deposit federal payroll taxes · every month · 15th day of the following month · IRS
- File Form 941 (Employer's Quarterly Federal Tax Return) · every quarter · April 30, July 31, October 31, January 31 · IRS
- File Form 940 (Federal Unemployment Tax) · every year · January 31 · IRS
- Issue Forms W-2 and file W-3 · every year · January 31 · IRS / SSA
- File Annual Franchise Tax Report (Arkansas) · every year · May 1 · Arkansas Secretary of State
- Register for and file Arkansas entity-level taxes · every year · Arkansas Department of Finance and Administration
- File sales tax returns and remit tax (Arkansas) · every month · Monthly, quarterly or annually as assigned by the state · Arkansas Department of Finance and Administration
- File wage reports and pay unemployment insurance contributions (Arkansas) · every quarter · Arkansas Division of Workforce Services
- File the annual unclaimed property holder report (Arkansas) · every year · November 1 · Arkansas unclaimed property program
- Obtain food service establishment / health permit · every year · Pulaski County health department (Arkansas)
- City business license — Little Rock, Pulaski County, Arkansas · every year · City clerk: Little Rock / Pulaski County
- File Pulaski County business personal property return · every year · May 31 · Pulaski County County Assessor
Filings triggered by an event
- Complete Form I-9 for each new hire: applies when Business has employees
- Report new hires to the Arkansas new hire directory: applies when 3 employees in Arkansas
Federal
State
County
City
Common questions about Little Rock
The state licenses your industry through its own regulator, and the city and county add local permits. These are the authorities and local items on record for Little Rock:
- Contractor licensing: Arkansas Contractors Licensing Board
- Real estate licensing: Arkansas Real Estate Commission
- Alcohol licensing: Arkansas Alcoholic Beverage Control Division
- Child care licensing: Arkansas DHS Division of Child Care and Early Childhood Education
- Health facility licensing: Arkansas Department of Health
- File Pulaski County business personal property return (Pulaski County County Assessor, county)
With your current selections, the licenses and permits are: Arkansas sales tax permit (Arkansas); Obtain food service establishment / health permit; Ensure certified food protection manager on staff; City business license — Little Rock, Pulaski County, Arkansas; Obtain certificate of occupancy for premises in Little Rock. Change the industry above to see yours.
Sources: littlerock.gov, sos.arkansas.gov, dfa.arkansas.gov, dws.arkansas.gov
In your plan for Little Rock, requirements come from four levels. Arkansas sets formation, state taxes and employer rules; the city and county add local licenses and taxes.
- Federal (8): Obtain an Employer Identification Number (EIN); File federal income tax return: Form 1040 with Schedule C; Deposit federal payroll taxes; File Form 941 (Employer's Quarterly Federal Tax Return)…
- State (13): Maintain a registered agent in Arkansas; File Annual Franchise Tax Report (Arkansas); Register for and file Arkansas entity-level taxes; Arkansas sales tax permit (Arkansas)…
- County (2): Obtain food service establishment / health permit; File Pulaski County business personal property return
- City (2): City business license — Little Rock, Pulaski County, Arkansas; Obtain certificate of occupancy for premises in Little Rock
Sources: littlerock.gov, sos.arkansas.gov, dfa.arkansas.gov
- Register for unemployment insurance with Arkansas Division of Workforce Services.
- Workers' compensation: Arkansas Workers' Compensation Commission. Required when: 3 employees
- Register to withhold Arkansas income tax from wages.
- Your plan adds these employer steps: Report new hires to the Arkansas new hire directory; Carry workers' compensation insurance (Arkansas); Display required federal labor law posters; Complete Form I-9 for each new hire; Display required Arkansas workplace notices.
Sources: dws.arkansas.gov, labor.arkansas.gov, dfa.arkansas.gov