Hotels & Lodging in Lancaster County, SC (2026)
1 rule for unincorporated Lancaster County, South Carolina.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Lancaster County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Unincorporated Lancaster County imposes a 3 percent local accommodations tax on gross proceeds from renting rooms, cabins, campsites or other lodging to transients. Vendors, including short-term rental hosts, remit monthly by the 20th, with a 5 percent penalty for late payment.
Lancaster County Local Accommodations Tax
Some RestrictionsLancaster County Code § 28-50, § 28-51, § 28-52
There is hereby imposed a local accommodations tax of three (3) percent on the gross proceeds derived from rental or charges for accommodations furnished to transients for consideration, as described in Section 12-36-920(A) of the 1976 Code, by any person within the unincorporated portion of Lancaster County (hereinafter "vendor"). ... Payment of the accommodations tax established herein shall ...
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