Well there is that pesky lung cancer issue...

OK, all kidding aside, you may have to be willing to book the room yourself if you want to be with a smoker. Most hotels are smoke free now and charge a ridiculous amount of money if they find evidence of you smoking in the room after check-out.  I doubt you will find an in call gal willing to take the risk simply to satisfy your fetish.

I don't really have a preference myself (within reason) but I can comprehend that a particularly sexy woman who can make practically *anything* look sexy could certainly make smoking look sexy too. I say: have fun!