Short-Term Rentals in Dorchester County, SC (2026)

Dorchester County Code § 8-19

Every person engaged or intending to engage in any business, calling, occupation, profession, or activity engaged in with the object of gain, benefit, or advantage, in whole or in part within the limits of the County of Dorchester, South Carolina, is required to pay an annual license tax for the privilege of doing business and obtain a business license as herein provided.

Summerville Code § 12-32

Any noise and/or vibration of such character, intensity or duration which substantially interferes with the comfortable enjoyment of persons of ordinary sensibilities occupying, owning or controlling nearby properties, or persons making use of public properties for their intended purposes, is hereby declared to be unlawful and to be a nuisance, and is prohibited.

S.C. Code Ann. § 12-36-920(A), (E)

(A) A sales tax equal to seven percent is imposed on the gross proceeds derived from the rental or charges for any rooms, campground spaces, lodgings, or sleeping accommodations furnished to transients by any hotel, inn, tourist court, tourist camp, motel, campground, residence, or any place in which rooms, lodgings, or sleeping accommodations are furnished to transients for a consideration. Th...