I believe the best answer will be under /srv
.
The best place to check is your operating system's manual page named "hier" (which are the first letters from the word "hierarchy", referring to the filesystem layout/hierarchy). Run "man hier
". Or look online; since you mentioned FreeBSD, I can provide you with this convenient hyperlink to the online version of FreeBSD's manual page for "hier".
I quickly scanned that and didn't notice any directories that seemed to specifically match what you describe. So, for this particular purpose, that man page doesn't provide the answer. However, checking that first is a good practice. This way, if you do start to use an operating system which does have a customization relevant to a task that you are doing, you may end up following documentation that works most consistent with other software (like other parts of the operating system) that use the same design.
So, since this particular operating system's "hier" page doesn't provide anything more specific, the next place to check is some sort of standardized location that isn't very specific to your operating system. The best standard for that is FHS. FHS 2.3 documentation of /srv
notes the purpose of that directory is:
site-specific data which is served by this system
It has examples of:
structuring data under
/srv
is by protocol, eg.ftp
,rsync
,www
, andcvs
So I would suggest either /srv/smb/
(unless you prefer /srv/cifs/
). However, as noted in the FHS documentation, the subdirectories under /srv/
"will differ from host to host", so that is simply a suggested example layout and you are welcome to customize it (while still being "compliant" to the standard).