I'm sending my email up the chain and added the comment above even though it sounds like I have already lost the battle. I will just make it a point of never staying in IHG hotels and closing my membership.How many executives have you contacted? This letter seems to say you have contacted several.
I would take it to the next executive we show. Re-iterate that the hotel bears the IHG name and if it is a franchise you still booked based in the hotel brand, not whether it is a franchise or not. State again you did not smoke in the room but you cooked in it and don’t accept the smoking fee.
Call your credit card company as well and dispute the charge. You have tried working it out and they are not listening to you.