Hotels & Lodging in Lexington County, SC (2026)
1 rule for unincorporated Lexington County, South Carolina.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Lexington County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Lexington County charges a uniform 3% tourism development fee on the gross proceeds of every hotel, motel, inn, bed and breakfast, condo, or residence rented to transients for stays under 30 days. Section 18-202 sets the rate, and the guest, not the property, is legally liable to pay it.
Lexington County's 3% Tourism Development Fee
Some RestrictionsLexington County, SC Code of Ordinances §§ 18-201, 18-202
Accommodation is defined as any room (excluding meeting and conference rooms), campground spaces, recreational vehicle spaces, lodgings or sleeping accommodations furnished to transients by any hotel, motel, inn, condominium, "bed and breakfast," residence, or any other place in which rooms, lodgings, or sleeping accommodations are furnished for consideration within Lexington County, South Caro...
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