Pickens County, SC Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Countywide rate
- 3 percent of gross proceeds
- Rate inside municipalities
- 1.5 percent
- Applies to
- Hotels, motels, tourist courts, campgrounds
- Legal basis
- S.C. Code § 6-1-500 et seq.
- Late penalty
- 5% per month unpaid, § 10-117
Summary
Pickens County charges a local accommodations fee of 3 percent on gross proceeds from rooms, campgrounds, motels, hotels and similar lodging furnished to transients, but limits the rate to 1.5 percent inside municipal boundaries. The fee funds tourism-related county services and capital projects.
A fee is imposed on the gross proceeds derived from the rental or charges for any rooms, campground spaces, lodgings, or sleeping accommodations furnished to transients by any hotel, inn, tourist court, tourist camp, motel, campground, residence, or any place in which rooms, lodgings, or sleeping accommodations are furnished to transients for a consideration. ... The fee imposed by Section 10-115 shall be calculated as three percent. However within the municipal boundaries this fee is limited to 1½ percent.
Full Breakdown
Pickens County Code § 10-115 imposes a fee on the gross proceeds derived from renting or charging for rooms, campground spaces, lodgings or sleeping accommodations furnished to transients by any hotel, inn, tourist court, tourist camp, motel, campground, residence, or any other place furnishing such accommodations for consideration. Gross proceeds includes additional guest charges such as room service, laundering and dry cleaning, in-room movies, telephone service, meeting-room rentals and cleaning fees. 5 sets the rate: three percent countywide, reduced to one and one-half percent within municipal boundaries.
C. , and Article IV expressly characterizes the charge as a fee rather than a tax, citing Brown v. County of Horry to justify segregating the collected funds for tourism-related costs under § 6-1-530, as described in the § 10-112 findings. Real estate agents, brokers and listing services that remit fees on a property owner's behalf must notify the county when a previously listed rental property is dropped from their listings, per § 10-115(c).
Violations & Fines
Fees not remitted by the deadlines in § 10-117 draw a penalty of five percent of the unpaid amount for each calendar month or portion thereof the payment is late; the county finance director can enter the premises to inspect and audit books and records under § 10-120, and each day of failure to pay the proper fee is a separate offense.
Frequently Asked Questions
What is the accommodations fee rate in unincorporated Pickens County?
Does the fee apply to charges besides the room rate?
Is this legally a tax or a fee?
Sources & Official References
Other rules in Pickens County
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