Beaufort County, SC Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Local tax rate
- 3% of gross rental proceeds
- State tax rate (separate)
- 2%, under §§ 66-26 to 66-31
- Exempt stay length
- 90+ continuous days
- Small-facility exemption
- Fewer than 6 rooms, operator's residence
- Late penalty
- 1.5% of unpaid tax per month
- Remittance deadline
- 20th of following month
Summary
Unincorporated Beaufort County imposes a 3 percent local accommodations tax on room and campsite rentals to transients, on top of the state's 2 percent tax, collected by the provider and remitted monthly to the county by the 20th of the following month.
A local accommodations tax equal to three percent is hereby imposed on the gross proceeds derived from the rental of any room(s) (excluding meeting rooms) camping spaces. lodgings, or sleeping accommodations furnished to transients as provided above in section 66-42. Payment of the local accommodations tax established herein shall be the liability of the consumer of the services described herein.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 55 Update 1 | Community Development Code: Supplement 16).
Full Breakdown
on the gross proceeds derived from the rental of any room(s) (excluding meeting rooms) camping spaces, lodgings, or sleeping accommodations furnished to transients," applying only within the unincorporated areas of the county under the definitions in § 66-42. That section defines a taxable transient as someone staying "for one night or more for leisure, business, or any other purpose for consideration," and excludes stays of 90 continuous days or facilities with fewer than six sleeping rooms on the same premises used as the operator's own residence.
00. This local tax runs alongside, and is separate from, the state's 2 percent accommodations tax administered under §§ 66-26 through 66-31. 00 emergency reserve fund and 80 percent to the tourism-related uses listed in § 66-44, including tourism buildings, beach access and renourishment, roads serving tourist destinations, advertising, and water/sewer infrastructure for tourism demand. The license official may inspect books and records on 24 hours' written notice under § 66-46.
Violations & Fines
Section 66-47(a) makes it a violation to fail to collect the tax, fail to remit collected tax by the 20th of the following month, knowingly file false information, or refuse to provide books and records on 24 hours' notice. Late remittance draws a penalty of 1.5 percent of the unpaid amount per month or portion thereof (§ 66-47(b)), and a violator is guilty of a misdemeanor subject to the penalties in § 1-6 of the county code (§ 66-47(c)).
Frequently Asked Questions
What is Beaufort County's local accommodations tax rate?
Does the local accommodations tax apply inside the City of Beaufort or Hilton Head Island?
What happens if a host is late remitting the local accommodations tax?
Sources & Official References
Other rules in Beaufort County
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