Short-term rentals in Smithville, Arkansas, commonly referred to as vacation rentals, are permitted but subject to specific regulations. These rentals are typically situated in cabins or rural properties that capitalize on the area's natural landscape, attracting both nature enthusiasts and tourists looking for a retreat. The local market leans more towards tourism, given the appeal of the nearby Ozark mountains and outdoor activities, which often draw visitors rather than business travelers. The government authority responsible for regulating short-term rentals in Smithville is the Arkansas Department of Finance and Administration, which oversees taxation and licensing. Hosts must comply with various requirements, including obtaining a business license, providing proof of insurance, and registering for applicable state taxes. For more detailed information about short-term rental laws in Arkansas, please visit the official website:.