Massage Therapy 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 Department of Health - Massage Therapy License

   Massage therapists in Arkansas are licensed by the Arkansas Department of Health's Massage Therapy Section; there is no separate independent state massage board. Applicants must complete an approved massage therapy program and pass the MBLEx or an NCBTMB examination, and a criminal background check is required before a license is issued.

   Official government source

   $180 application fee for licensure, plus $36.25 for each required background check·ADH does not publish a processing time; contact the Massage Therapy Section at 501-683-1448 about application status

   $180 application fee for licensure, plus $36.25 for each required background check

   ADH does not publish a processing time; contact the Massage Therapy Section at 501-683-1448 about application status

2. 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.

1. 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

2. Little Rock Zoning Compliance and Certificate of Occupancy

   A Certificate of Occupancy is required when a commercial space changes use to a massage therapy practice in Little Rock. Zoning compliance and the Certificate of Occupancy are handled by the City of Little Rock Planning and Development Department (Zoning and Building Codes divisions), not the Finance Department.

   Official government source

   Set by the city's building permit fee ordinance (Ord. 22,204), linked from the Building Codes Division page; call Permits at 501-371-4832 for the amount for your space·Issued after zoning review and required inspections; the city does not publish a fixed processing time

   Set by the city's building permit fee ordinance (Ord. 22,204), linked from the Building Codes Division page; call Permits at 501-371-4832 for the amount for your space

   Issued after zoning review and required inspections; the city does not publish a fixed processing time

Official Sources

• Arkansas State Board of Massage Therapy — License
• City of Little Rock Finance Department

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