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

" Section 20-31 defines "accommodation" broadly: any room, lodging or sleeping space furnished to transients by a hotel, motel, inn, condominium, bed and breakfast, residence, or any other place offering rooms for consideration, which reaches short-term rentals such as Airbnb listings. The same section exempts long stays: gross proceeds from renting sleeping accommodations to the same person for 30 continuous days or more do not count as proceeds from transients, so extended-stay guests fall outside the fee. Liability for payment rests with the guest (§ 20-33(a)); the provider collects the fee at the time services are delivered and must remit it, along with a copy of the state sales tax computation form, to the city finance office at 1737 Main Street no later than the 20th of each month.

All proceeds flow into a segregated tourism development fee special revenue fund (§ 20-34) used only to investigate and build public meeting facilities and other tourist and convention enhancements authorized by city council resolution (§ 20-35). The finance director may enter accommodation premises to inspect and audit books and records on 24 hours' written notice, and inspection records are not public (§ 20-36).