Hotels & Lodging in Sumter County, SC (2026)
1 rule for unincorporated Sumter County, South Carolina.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Sumter County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Unincorporated Sumter County imposes a 3 percent accommodations fee on gross proceeds from renting rooms, campground spaces, or other lodging to transients by hotels, motels, inns, bed and breakfasts, tourist camps, campgrounds, or residences. The rate drops to 1.5 percent within an incorporated municipality that hasn't imposed its own full 3 percent tax. Sumter County Code § 36-83 sets the rate.
Sumter County Accommodations Fee Rate
Some RestrictionsSumter County Code § 36-83(a)
(a)A fee equal to three percent is hereby imposed on the gross proceeds derived from the rental or charges for any rooms, campground spaces, lodging, or sleeping accommodations furnished to transients by any hotel, inn, tourist court, bed and breakfast, tourist camp, motel, campground, residence, or any place in which rooms, lodging, or sleeping accommodations are furnished to transients for co...
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