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Hotels & Lodging in Cherokee County, SC (2026)

1 rule for unincorporated Cherokee County, South Carolina.

Verified from official government sources

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

Transient Occupancy Tax

Cherokee County, South Carolina calls its lodging charge an accommodations fee. Section 7-122 sets it at three (3) percent of gross proceeds from renting any accommodation, hotel and motel rooms included. The provider collects it from the guest and remits it by the twentieth of each month to the Cherokee County Treasurer's Office.

Hotel Accommodations Fee Rate in Unincorporated Cherokee County, SC

Some Restrictions

Cherokee County Code §§ 7-122, 7-123

A uniform fee equal to three (3) percent is hereby imposed on the gross proceeds derived from the rental of any accommodation within the county. ... Payment of the accommodations fee established herein shall be the liability of the consumer of the accommodations services. The fee shall be paid at the time of delivery of the services to which the fee applies, and shall be collected by the provid...

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