Non-visual auditory camouflage plays a major role in the art of underwater deception. In this work, a hybrid active/semi-active omnidirectional cloaking shell structure composed of alternate complementary piezoelectric and smart viscoelastic (PZT/SVE) actuator layers is proposed that can effectively conceal a three dimensional underwater macroscopic object from broadband incident sound waves. The smart hybrid structure incorporates a finite sequence of fully active parallel-connected multimorph PZT constraining layers inter-stacked with semi-active SVE core layers both of which are collaboratively operative in the framework of a Particle Swarm Optimized (PSO) multiple-input multiple-output active damping control (MIMO-ADC) scheme. The elasto-acoustic modeling of the problem is conducted by coupling the spatial state space methodology based on the classical three-dimensional exact piezoelasticity theory with the wave equations for the inner and outer acoustic domains. The acoustic cloaking performance of proposed configuration is evaluated for four distinct classes of highly functional SVE interlayer materials with tunable (field-dependent) rheological properties, namely, magnetorheological elastomer (MRE), shape memory polymer (SMP), electrorheological fluid (ERF), and magnetorheological shear thickening polishing fluid (MRSTPF). Extensive numerical results reveal significant broadband reductions of the far-field backscattering amplitude in the ($$\left|{f}_{\infty }\left(\theta =\pi ,{k}_{\text{ex}}{R}_{\text{ex }}\right)\right|)$$
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as well as the percentage error of external cloaked field $$(\%\text{Err})$$
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by incorporating a sufficient number of smart multimorph PZT/SVE material layers. Furthermore, it is concluded that comparable low frequency acoustic cloaking effects is possible without expenditure of any external energy just by employing the entirely inactive MRSTPF-based cloak as an alternative to the semiactive or fully active multimorph PZT/SVE cloaks. The outcome of proposed study can advantageously serve as the first step towards practical development and experimental implementation of future high performance smart acoustic cloaking devices with expanded broadband near-perfect omnidirectional invisibility for three dimensional objects of diverse geometries.