Berkeley County, SC Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Fee rate
- 2% of gross rental proceeds
- Governing section
- Berkeley County Code § 62-32
- Remittance deadline
- 20th of each month
- Late penalty
- 5%/month, capped at 100%
- Criminal penalty
- $100-$500 misdemeanor fine
- Audit notice period
- 24 hours written notice
Summary
Berkeley County imposes a uniform 2 percent local accommodations fee on gross proceeds from renting any accommodations to transients countywide. Providers collect it from guests and remit monthly to the County Treasurer, with revenue restricted to tourism-related uses.
The county shall continue to impose a uniform fee equal to two percent on the gross proceeds derived from the rental of any accommodations within Berkeley County as permitted under S.C. Code, § 6-1-520.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 37).
Full Breakdown
Under Sec. C. " The fee reaches anyone "engaged or continuing within the jurisdiction of the imposing local governmental body in the business of furnishing accommodations to transients for consideration," per the Sec. " Liability for payment falls on the consumer of the lodging, but the provider must collect it at the time services are delivered and remains liable to remit it even if collection fails (Sec. 62-33). " All proceeds go into a segregated special revenue fund (Sec. 62-34), and under Sec. 62-35 the money can only fund tourism-related buildings, tourism-related cultural or historic facilities, beach access or renourishment, roads serving tourist destinations, tourism advertising, or water/sewer infrastructure serving tourism demand.
Under Sec. 62-37 the code enforcement officer, tourism director, or another authorized county agent can enter the premises of any accommodations provider to inspect, examine, and audit books and records, and providers must make those records available on 24 hours' written notice; an audit that reveals false filings adds the audit cost to the fees owed.
Violations & Fines
Sec. 62-38 makes it a violation to fail to collect the fee, fail to remit collected fees monthly, knowingly file false information on the return, or refuse to produce books and records for an audit after 24 hours' notice. The penalty is 5 percent per month on the unpaid fee, capped at 100 percent of the original amount due, and violators can also be charged with a misdemeanor punishable by a fine of not less than $100.00 nor more than $500.00.
Frequently Asked Questions
What is Berkeley County's local accommodations fee rate?
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What happens if a lodging provider pays late or falsifies a return?
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Sources & Official References
Other rules in Berkeley County
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