York County, SC Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 3% of gross accommodations proceeds
- Applies to
- Hotels, motels, other lodging, unincorporated area
- Late penalty
- 5% per month, capped at 100%
- Nonpayment penalty
- Misdemeanor, fine up to $500
- Revenue use cap
- Up to 20% for tourist facility operations
Summary
Unincorporated York County imposes a 3% local accommodations tax on every hotel, motel and short-term rental charge, collected from the guest at checkout and remitted by the operator under County Code § 35.035.
The county believes that the imposition of a 3% per night accommodations tax per unit upon the rentals of hotels, motels and other lodging establishments in the county that offer accommodations to tourists can be used for the dedicated purpose of providing and improving services and facilities for those tourists... There is imposed a uniform tax of 3% of the gross proceeds from the sale or rental of accommodations within the county as defined in division (B) above. This accommodations tax shall be collected from every patron or customer when the patron or customer tenders payment for the accommodations and shall be collected by the provider of the accommodations who shall hold it in trust for the benefit of the county until paid to the county as hereinafter provided.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: 2026 S-49: Supplement contains: Local legislation current through Ord. 3925, passed 6-16-25).
Full Breakdown
C. Code § 12-36-920. The ordinance defines ACCOMMODATIONS by reference to that state statute, so any lodging charge exempt from the state sales tax is exempt here too, and applies to hotels, motels and "other lodging establishments" that offer rooms to tourists, which covers short-term rentals operating in the unincorporated county (Lake Wylie, India Hook and similar areas outside Rock Hill, Fort Mill, Tega Cay, Clover and York city limits). Operators collect the 3% from the patron at the time payment is tendered and hold it "in trust for the benefit of the county" until remittance.
Collected funds go into a dedicated Local Accommodations Tax Account, and the county manager sets remittance procedures, filing dates and forms, mirroring state accommodations-tax filing where practicable, and may order systematic inspections of accommodations to check compliance. C. Code § 6-1-530(A)(1) through (6). The county's Accommodations Tax Advisory Committee, appointed by County Council, reviews proposed uses of the revenue and recommends expenditures to Council, though Council retains final authority. Property on Catawba Indian Nation trust land within county borders is not subject to county accommodations tax administration.
Violations & Fines
Failing to remit the 3% tax when due is a misdemeanor under § 35.999(B), punishable by a fine of up to $500 or other punishment within the magistrate court's jurisdiction, plus a penalty of 5% per month on the unpaid tax, capped at 100% of the amount owed. The county manager or designee can refer nonpayment to the courts to enforce collection of both the tax and the penalty. An operator's failure to collect the tax from a guest does not excuse the establishment from remitting the required amount out of its own funds.
Frequently Asked Questions
Do short-term rentals in unincorporated York County owe this tax?
Who collects and remits the York County accommodations tax?
What happens if an operator does not pay the tax on time?
Sources & Official References
Other rules in York County
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