Primary-Residence-Only Rule
Neither the unincorporated county nor state law limits STRs to a host's primary residence. State law does exempt small owner-occupied lodgingsβfewer than six sleeping rooms in the owner's place of abodeβfrom the accommodations tax.
Primary-Residence STR Rules in Spartanburg County
Some RestrictionsS.C. Code Β§12-36-920(A)
This tax does not apply where the facilities consist of less than six sleeping rooms, contained on the same premises, which is used as the individual's place of abode.