The City of Fort Smith collects sales tax at the rate of 9.5%. From the total tax amounts collected, the following percentages are sent to the respective departments (effective January 1, 2023):

• State of Arkansas Sales Tax: 6.5%
• City of Fort Smith Tax: 2%
• Sebastian County Tax: 1%

Where Does the 2% City Tax Go?

• 1% is dedicated for streets, drainage and bridges
• .125% dedicated for police department purposes
• .625% dedicated to consent decree/sewer purposes
• .25% dedicated to fire department purposes and parks capital improvement projects

Where Does the 1% Sebastian County Sales Tax Go?

The 1% Sebastian County Sales Tax is dedicated to Public Safety, Public Library, Parks Capital Maintenance, Senior Citizen Programs, Downtown Development & Projects, Public Transit, and Privilege License Replacement.

Property Tax

Personal Property and Business Personal Property, along with Real Estate taxes in Fort Smith are assessed and collected by Sebastian County.