Hotels & Lodging in Orangeburg County, SC (2026)
1 rule for unincorporated Orangeburg County, South Carolina.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Orangeburg County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Orangeburg County has charged a 3% local accommodations tax on hotel and transient lodging stays since January 1, 2024, capped at 1.5% inside a municipality unless that town consents, with revenue locked into a tourism-only fund.
Hotel Occupancy Tax, Orangeburg County
Some RestrictionsOrangeburg County Code § 38-192(a)
(a)Beginning on January 1, 2024, the county shall impose a local accommodations tax of three percent. A local accommodations tax means a tax on the gross proceeds derived from the rental or charges for accommodations furnished to transients as provided in S.C. Code, § 12-36-920(A) and which is imposed on every person engaged or continuing within the jurisdiction of the county in the business of...
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