Charleston County, SC Hotels & Lodging: Transient Occupancy Tax (2026)

Sec. 13-62 of the county code imposes a uniform 2 percent fee on the gross proceeds derived from renting any accommodation within Charleston County. Sec. 13-61 defines "accommodations" broadly: any room (excluding meeting and conference rooms), campground space, recreational vehicle space, lodging or sleeping accommodation furnished to transients by a hotel, inn, condominium, motel, bed and breakfast, residence, or any other place offering rooms for consideration, so short-term rentals of houses and condos are covered the same as hotel rooms. A stay is not "transient" once the same guest rents for 30 or more continuous days, exempting long-term tenants.

Under Sec. 13-63, the fee is the consumer's liability, but the accommodation provider collects it at the time of service and remits it, along with a sworn return, to the Charleston County Business License/User Fee Department at 2 Courthouse Square, Room 105, by the 20th of each month. All proceeds go into a segregated Accommodations Fee Special Revenue Fund (Sec. 13-64) that county council must spend on capital projects and tourism support that benefit the tourists who generated the money (Sec. 13-65). The code enforcement officer can enter a provider's premises to inspect books and records under 24 hours' written notice and to conduct audits (Sec.

13-66); inspection records are exempt from public disclosure. Sec. 13-67 makes it a violation to fail to collect the fee, fail to remit it monthly, falsify a return, or refuse an audit request, and penalizes violators 5 percent per month on the unpaid fee, capped at 100 percent of the amount due, in addition to a possible misdemeanor charge or a $500 fine.