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

County Code § 16-72 imposes a uniform 3 percent local accommodations tax on the gross proceeds from renting any accommodation, meaning any room, campground space, RV space, or other lodging furnished to transients by a hotel, motel, inn, condominium, bed and breakfast or residence, as defined in § 16-71. It separately imposes a uniform 2 percent local hospitality tax on gross proceeds from prepared meals and beverages sold at eating and drinking establishments. Inside a municipality's boundaries, the accommodations tax cannot exceed 1.5 percent, and the hospitality tax cannot exceed 1 percent, without that municipality's consent by resolution, and the combined county-plus-municipal rate is capped at 3 percent for accommodations and 2 percent for hospitality.

Providers collect the taxes at the time services are delivered and must remit a sworn return with a copy of the state sales tax form and the taxes owed to the county finance department by the 20th of the following month, on a monthly, quarterly or annual schedule set by the average tax collected. All revenue goes into a segregated, interest-bearing special revenue fund under § 16-74, spent only on facilities, projects and improvements the enabling acts allow, plus administrative collection costs. The finance department's assistant administrator or authorized agent may enter a taxpayer's premises to inspect and audit books and records on 24 hours' written notice under § 16-76.