Short-Term Rentals in Oconee County, SC (2026)
1 rule for unincorporated Oconee County, South Carolina.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Oconee County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Taxes & Fees
Renting a house, room or cabin to transients in unincorporated Oconee County makes the host liable for the local accommodations tax under Ch. 30, Art. III, because the code's definition of 'accommodations' expressly reaches a 'residence.' An owner who lives on-site in fewer than six rented rooms is exempt, and stays of 90 or more continuous days are not taxed as transient at all.
Oconee County Short-Term Rental Tax Rules
Some RestrictionsOconee County Code § 30-81
Accommodations means any rooms (excluding meeting and conference rooms), campground spaces, lodgings, or sleeping accommodations furnished to transients by a hotel, inn, tourist court, tourist comp, motel, campground, residence, or any other place in which rooms, lodgings, or sleeping accommodations are furnished to transients for consideration within the county. ... This tax does not apply whe...
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