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    South Carolina

    State of South Carolina — accommodations tax short-term rental regulation research guide

    No current city- or county-specific short-term rental ordinance text was confirmed from an official source for State of South Carolina — accommodations tax as of . This page is a research guide: it lists what is known, what is unconfirmed, and how to verify the rules yourself. It does not state this jurisdiction’s requirements.

    Overview

    The South Carolina Department of Revenue states that accommodations rented to guests for fewer than 90 consecutive days are subject to 5% state sales tax plus a 2% state accommodations tax, along with any applicable local sales and use tax that SCDOR collects on behalf of counties. SCDOR also publishes exemptions, including rentals to the same person for 90 or more continuous days and, in narrow circumstances, a facility with six or fewer bedrooms on premises where the owner or operator lives and no rental agency or online travel company is used. Local accommodations taxes and hospitality fees are separate obligations owed to the city or county, and the platform may or may not remit them for you.

    Areas covered: Every short-term rental in South Carolina · Last verified

    Not legal advice

    VacoHost is not a law firm and does not verify compliance on an owner’s behalf. Every requirement below is quoted in plain English from the official document cited beside it, and rules change between our reviews — verify directly with the jurisdiction before acting.

    How to verify the rules for State of South Carolina — accommodations tax

    1. Confirm the jurisdiction that actually governs your parcel — a mailing address is not proof of city limits. Ask the county tax assessor or the city planning/zoning office to confirm in writing.
    2. Ask the planning and zoning department whether short-term rentals are a permitted use in your parcel's zoning district, and request the code section number.
    3. Ask the business licence / occupation tax office whether a licence, permit, or registration certificate is required before you advertise.
    4. Ask the finance or clerk's office which lodging, hotel/motel, or excise taxes apply, who remits them, and on what schedule.
    5. Ask the fire marshal or building department whether any inspection or life-safety certification is required.
    6. Confirm state-level obligations with the state revenue department.
    7. Save the written answers with the date and the name of the official who gave them, and re-check annually.

    General research checklist (not State of South Carolina — accommodations tax specific)

    These are the categories short-term rental owners check anywhere in the US. They are general prompts, not this jurisdiction’s ordinance.

    Occupancy limits
    Most jurisdictions tie maximum overnight occupancy to bedroom count, septic capacity, or a fixed cap. Confirm the current figure for your specific parcel with the South Carolina Department of Revenue before advertising a sleeping capacity.
    Parking
    On-site parking counts and prohibitions on street or shoulder parking are among the most commonly enforced short-term rental provisions. Verify the required count with the South Carolina Department of Revenue and state it plainly in your listing.
    Life-safety requirements
    Smoke and carbon monoxide alarms, fire extinguishers, egress, and posted evacuation information are typical requirements. Some jurisdictions inspect; others self-certify. Verify which applies.
    Local responsible party
    Many ordinances require a named local contact who can respond to the property within a set time. Confirm whether a contact is required, what response window applies, and how it must be filed with the South Carolina Department of Revenue.
    Renewal and enforcement
    Registrations and permits generally renew on a fixed cycle, and enforcement is usually complaint-driven with escalating penalties. Confirm the renewal date, fee, and enforcement process with the South Carolina Department of Revenue.
    Lodging and sales tax
    State and local lodging or occupancy taxes may be collected by the booking platform, by you, or split. Confirm current collection responsibility with both the taxing authority and your platform — platform collection agreements change.

    Confirm these directly — we could not verify them

    We publish gaps rather than guesses. The following were not confirmable from a current official source at our last review.

    • Whether the exemption for owner-occupied properties with six or fewer bedrooms applies to you — SCDOR conditions it on not using a rental agency or online travel company
    • Which local accommodations taxes and hospitality fees apply on top of the state rates
    • Which taxes your booking platform already collects and remits, and which you must file yourself

    Official sources

    Government sources only. If a link has moved, go to the jurisdiction’s main site and search for short-term or vacation rentals.

    Change log

    • — Entry published. Official source links checked; no jurisdiction-specific ordinance text confirmed.

    Operating a rental here?

    Compliance is the owner’s responsibility in every model, including ours. What a co-host can do is keep the listing, messaging, and pricing consistent with the rules you confirm.

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    Found a change in State of South Carolina — accommodations tax?

    Send the official link and we'll re-verify this entry. We'd rather correct it than leave a stale requirement up.

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