Ark. Code Ann. § 3-5-106: Cabins and cottages

(a) For purposes of this section, "cabins and cottages" means corporations, partnerships, individuals, limited liability corporations, and other legal entities whose primary function is to provide overnight accommodations to the public, not exceeding a total of twenty (20) guest rooms on the premises, whether operated by the business owner or not.

(b) Cabins and cottages are authorized to give a complimentary bottle of wine to their guests.