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 levies a 3 percent tax on gross receipts from hotel, motel, and short-term rental stays under 30 days, funding the city's advertising and promotion budget.
Fort Smith Hotel Occupancy Tax Rate
Some RestrictionsFort Smith City Code § 13-121
there is hereby levied a sales and use tax at the rate of three percent upon the gross receipts or gross proceeds from the renting, leasing, or otherwise furnishing of hotel, motel, house, cabin, bed and breakfast, campground, condominium, or apartment accommodations, or other similar rental accommodations for profit in the city, provided that such levy shall not apply to the rental or leasing ...
Looking for Sebastian County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Fort Smith city rules.
Hotels & Lodging in Sebastian County →