Short-Term Rentals 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.
Taxes & Fees
Short-term rentals of a private residence in unincorporated Sumter County are exempt from the county's accommodations fee if the home has fewer than six sleeping rooms used as someone's place of abode. Stays of 90 or more continuous days by the same guest also fall outside the fee. Sumter County Code § 36-83(d) sets these thresholds.
Sumter County STR Fee Exemption
Some RestrictionsSumter County Code § 36-83(d)
(d)The fees established under subsections (a) and (b) of this section do not apply to any facility consisting of less than six sleeping rooms, contained on the same premises that is used as an individual's place of abode. The gross proceeds derived from the lease or rental of sleeping accommodations supplied to the same person for a period of 90 continuous days are not considered proceeds from ...
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