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Hotels & Lodging in Aiken County, SC (2026)

1 rule for unincorporated Aiken County, South Carolina.

Verified from official government sources

Note: These county rules apply to unincorporated areas of Aiken County. If you live within an incorporated city, that city's own rules apply: see the city list below.

Transient Occupancy Tax

Aiken County imposes a 3% local accommodations tax on gross proceeds from renting hotel, motel, inn, condominium, bed and breakfast, or other transient lodging within the county, effective since October 1, 2004, on top of the state's own accommodations tax.

Aiken County Hotel Accommodations Tax

Some Restrictions

Aiken County Code § 22-81

A uniform tax equal to three (3) percent is hereby imposed on the gross proceeds derived from the rental of any accommodation within the county, beginning on October 1, 2004. The local accommodations tax imposed herein shall not be in excess of one and one-half (1½) percent of the gross proceeds derived from the rental of any accommodations in establishments located within the boundaries of a m...

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