Hotels & Lodging in Fort Smith, AR (2026)
1 verified hotels & lodging rules for Fort Smith, Arkansas, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
Fort Smith hotels and motels collect the 3% Fort Smith Advertising and Promotion (A&P) tax under A.C.A. §26-75-602 et seq., administered by the Fort Smith Advertising and Promotion Commission, in addition to the Arkansas 6.5% state sales tax (A.C.A. §26-52-301) and Sebastian County/City local sales taxes. Stays of 30 or more consecutive days by the same guest are exempt from the A&P tax.