I have a doubt.

I am from India. Here after going toilet, we use water to wash our ass holes. But I heard in west, people use tissues, where I feel the things around ass will remain a little.

My question is, whether its a lady or a gent, how you do ass sex (anal licking specially) with that ass. Do you like the smell/taste?

Please answer ...

It is good form for both parties who are ass licking
or rimming as we call it, to wash their ass and rosebud w/ soap and water. Some even take an enema which washes out the rectum. [at hotmail dot com]

tooner, as hairybear says, wash the ass with soap and water, rinse it well. An enema, I believe, is necessary only if the ass is to be fucked.
Tonguing it is great. It smells, feels, tastes great on my probing tongue as I reach around and stroke your cock while rimming u, feeling, smelling your slick pre-cum nurse out of and soak your hard cock.
I tongued a black man a few months ago. He came just from the tonguing, no stroking. When he shot his cum, he got up on me and sprayed it all over my face, in my mouth, and on my chest and belly.