Oconee County, SC Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- County rate
- 3% of gross rental proceeds
- In-municipality rate
- 1.5% unless town consents to 3%
- Who pays
- the guest; collected by the operator
- Remittance deadline
- 20th of the month
- Fund use
- tourism-related capital projects only
- Late penalty
- 5% per month on unpaid tax
Summary
Hotels, motels and other transient lodging in unincorporated Oconee County pay a 3 percent local accommodations tax on gross rental proceeds under Sec. 30-82. Inside a municipality the county rate drops to 1.5 percent unless that town's council consents by resolution to the full 3 percent; the guest pays it and the operator collects and remits it monthly by the 20th.
A uniform tax equal to three percent is hereby imposed on the gross proceeds derived from the rental of any accommodation within the county. Within the boundaries of a municipality, the local accommodations tax shall be one and one-half percent unless the municipality, by resolution, consents to a three-percent county accommodations tax. ... Payment of the local accommodations tax established herein shall be the liability of the consumer of the services. The tax shall be paid at the time of delivery of the services to which the tax applies, and shall be collected by the provider of the services. ... The provider of services shall remit the local accommodations tax, when due, to the county by the 20th day of the month, or on the next business day if the 20th is not a business day.
Full Breakdown
Sec. 5 percent inside the boundaries of a municipality unless that municipality's council passes a resolution consenting to the full 3 percent county rate instead. 'Accommodations' under Sec. 30-81 covers hotels, inns, tourist courts, motels and campgrounds furnishing rooms or sleeping space to transients for consideration. Sec. 30-83(a) fixes who actually bears the cost: payment is the liability of the guest, due at the time the lodging is delivered, and the hotel or motel operator collects it and files a county-prescribed sworn return. Sec. 30-83(c) sets the remittance deadline at the 20th day of the month following collection, or the next business day if the 20th falls on a weekend or holiday.
Every dollar collected lands in the segregated, interest-bearing 'County of Oconee Local Accommodations Tax Special Revenue Fund' created by Sec. 30-84, and Sec. C. Code § 6-1-530. The county's code enforcement officer can inspect a hotel's books and records on 24 hours' written notice to verify compliance under Sec. 30-86.
Violations & Fines
Sec. 30-87 makes it a violation to fail to collect the tax from a guest, fail to remit tax already collected, file a knowingly false return, or withhold records from an audit after 24 hours' notice. The penalty is 5 percent per month on the unpaid tax amount, in addition to the general penalty under Sec. 1-7, which can include fines for a civil infraction or fines and/or imprisonment for a criminal violation.
Frequently Asked Questions
What is the hotel occupancy tax rate in unincorporated Oconee County?
Who actually pays the accommodations tax, the hotel or the guest?
When does a hotel have to remit the tax it collected?
What can the county spend the accommodations tax money on?
Sources & Official References
Other rules in Oconee County
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