Hotels & Lodging in Columbia, SC (2026)
1 verified hotels & lodging rules for Columbia, South Carolina, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
Columbia imposes a 3 percent tourism development fee on the gross proceeds from renting any accommodation within the city, covering hotels, motels, inns, condominiums, bed and breakfasts and short-term rentals. Guests pay the fee at checkout and the provider remits it monthly to the city finance office. Stays of 30 or more continuous days by the same guest are exempt.
Columbia's 3% Tourism Development Fee
Some RestrictionsColumbia, SC Code of Ordinances § 20-32
A uniform fee equal to three percent is hereby imposed on the gross proceeds derived from the rental of any accommodations within the city.
Looking for Richland County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Columbia city rules.
Hotels & Lodging in Richland County →