Fort Smith, AR Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 3% of gross receipts
- Applies to
- stays under 30 days
- Revenue goes to
- advertising & promotion fund
- Late penalty
- 5%-15% of unpaid tax
Summary
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.
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 of such accommodations for a period of 30 days or more.
(Code 1992, § 13-121; Ord. No. 79-89, § I, 10-17-1989; Ord. No. 47-01, § 1, 8-7-2001; Ord. No. 47-19, § 1, 7-2-2019)
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 4).
Full Breakdown
City Code § 13-121, authorized under A.C.A. § 26-75-602, levies a 3 percent sales and use tax on gross receipts from renting hotel, motel, house, cabin, bed and breakfast, campground, condominium, or apartment accommodations for profit within the city. The tax does not apply once a rental runs 30 days or longer, so it targets short-term and transient stays specifically. Proceeds go into a dedicated city advertising and promotion fund under § 13-122, overseen by a seven-member advertising and promotion commission established by § 13-123.
Violations & Fines
Sellers who miss the filing deadline face a graduated penalty under § 13-125.3: 5 percent of unpaid tax at 1-30 days delinquent, 10 percent at 31-89 days, and 15 percent at 90-plus days, capped at 35 percent of the unpaid tax total.
Frequently Asked Questions
What's Fort Smith's hotel tax rate?
Does the tax apply to a month-long extended-stay rental?
Sources & Official References
Other rules in Fort Smith
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