Food Truck Permit Requirements in Little Rock, AR

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. Arkansas Sales and Use Tax Permit — Department of Finance and Administration

   Any business selling taxable goods or taxable services in Arkansas must obtain a gross receipts (sales) tax permit before transacting business, and a separate permit is required for each business location under Ark. Code 26-52-201. The permit is issued by the Department of Finance and Administration's Sales and Use Tax Section. The state sales and use tax rate is 6.500%, with city and county rates added on top — in Little Rock, for example, the combined rate is 8.625% (6.5% state, 1% Pulaski County, 1.125% city).

   Official government source

   $50.00 sales tax permit fee, paid electronically when the registration is submitted.·Register online through the Arkansas Taxpayer Access Point at atap.arkansas.gov. Registration questions go to the Sales and Use Tax Section at 501-682-7104, Ledbetter Building, 1816 W 7th St, Room 1330, Little Rock.

   $50.00 sales tax permit fee, paid electronically when the registration is submitted.

   Register online through the Arkansas Taxpayer Access Point at atap.arkansas.gov. Registration questions go to the Sales and Use Tax Section at 501-682-7104, Ledbetter Building, 1816 W 7th St, Room 1330, Little Rock.

2. Certified Food Protection Manager (Arkansas has no food handler card)

   Arkansas does not issue or require a state food handler card. What the Rules Pertaining to Retail Food Establishments do require, at section 2-102.11, is that at least one employee with supervisory and management responsibility and the authority to direct and control food preparation and service be a certified food protection manager who has passed a test that is part of an accredited program — one evaluated and listed by a Conference for Food Protection recognized accrediting agency, such as ServSafe. Only establishments the health department deems minimal risk are exempt: those serving only commercially prepackaged food, or only approved low-risk non-TCS food.

   Official government source

   The Arkansas Department of Health charges nothing for the certificate. The exam is sold by private accredited providers such as the Arkansas Hospitality Association's ServSafe program or Cooperative Extension, each of which sets its own price.·Establishments permitted after the rule took effect have 12 months from the date the permit is issued to have a certified food protection manager in place.

   The Arkansas Department of Health charges nothing for the certificate. The exam is sold by private accredited providers such as the Arkansas Hospitality Association's ServSafe program or Cooperative Extension, each of which sets its own price.

   Establishments permitted after the rule took effect have 12 months from the date the permit is issued to have a certified food protection manager in place.

1. Arkansas Department of Health - Mobile Food Unit (Food Establishment) Permit

   A food truck operating in Little Rock is permitted by the Arkansas Department of Health as a food establishment under the Food Establishment Permit Act (Ark. Code Ann. 20-57-204), administered through ADH's local Pulaski County health unit rather than by city or county government. The unit is inspected before the permit is issued; permits are non-transferable and renewed annually.

   Official government source

   $35 per year (ADH Food Establishment permit). Plan review, when required, is 1% of total mechanical cost with a $50 minimum and $500 maximum·Issued after application and inspection; ADH does not publish a fixed turnaround (Environmental Health: 501-661-2171)

   $35 per year (ADH Food Establishment permit). Plan review, when required, is 1% of total mechanical cost with a $50 minimum and $500 maximum

   Issued after application and inspection; ADH does not publish a fixed turnaround (Environmental Health: 501-661-2171)

2. City of Little Rock Business License

   Little Rock requires a business license for businesses operating within city limits, issued by the Finance Department's Treasury Management Division after zoning approval. Home-based businesses file the license application together with a home occupation accessory use permit. The license is renewed annually and must be displayed at your place of business.

   Official government source

   Set by business classification in Little Rock Code § 17-52 — a base charge plus a cumulative per-employee amount (for example, $135 base plus $8 per employee for the first 50 employees); some classifications add an inventory percentage. Fees are not based on gross revenue. Call Treasury Management at 501-371-4566 for your classification·Home-based applications are generally approved or denied within five to ten business days; in-person applications at the Zoning office are often issued while you wait

   Set by business classification in Little Rock Code § 17-52 — a base charge plus a cumulative per-employee amount (for example, $135 base plus $8 per employee for the first 50 employees); some classifications add an inventory percentage. Fees are not based on gross revenue. Call Treasury Management at 501-371-4566 for your classification

   Home-based applications are generally approved or denied within five to ten business days; in-person applications at the Zoning office are often issued while you wait

3. Commissary / Base of Operations Agreement

   A mobile food unit in Arkansas must work out of an approved commissary or base of operations — a permitted commercial kitchen used for food preparation, storage, water servicing, and cleaning. Mobile units are regulated under the Food Establishment Permit Act (Ark. Code Ann. § 20-57-204) by the Arkansas Department of Health, and the signed commissary agreement is submitted with your mobile food unit application.

   Official government source

   No government fee — you pay the kitchen owner directly and rates vary by facility. The ADH mobile food unit permit itself is $35 per year·Sign the agreement before applying for the ADH mobile food unit permit, since it must accompany the application

   No government fee — you pay the kitchen owner directly and rates vary by facility. The ADH mobile food unit permit itself is $35 per year

   Sign the agreement before applying for the ADH mobile food unit permit, since it must accompany the application

Official Sources

• Little Rock / Pulaski County Health Department
• Arkansas Department of Finance and Administration — Sales Tax Permit

Related Guides