Short-Term Rentals 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.
Taxes & Fees
Lancaster County imposes a 3 percent local accommodations tax on rentals furnished to transients in the unincorporated county under Sec. 28-50(a). Vendors remit the tax monthly by the twentieth of the month; late payments draw a 5 percent penalty per month, and failing to remit is a misdemeanor.
Lancaster County Short-Term Rental Tax
Some RestrictionsLancaster County Code §§ 28-50(a), 28-51
(a)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 sha...
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