Pageland, SC Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 3% of gross lodging rental proceeds
- Due date
- Remitted monthly by the 20th
- Late penalty
- 5% per month unpaid
- Criminal penalty
- Misdemeanor, fine up to $500 or jail
- Fund use
- Tourism buildings, roads, advertising, utilities
- Governing law
- Town Code §§ 2-392—2-395
Summary
Pageland taxes short-term lodging at a flat 3 percent local accommodations tax under Town Code Section 2-392, mirroring the state definition of transient accommodations in S.C. Code Section 12-36-920(A). Every vendor renting rooms, cabins, or other lodging to transients within town limits must collect the tax and remit it monthly to the town.
There is hereby imposed a local accommodations tax of three percent on the gross proceeds derived from rental or charges for accommodations furnished to transients for consideration, as described in S.C. Code 1976, § 12-36-920(A), by any person within the town (hereinafter, "vendor"). ... Payment of the accommodations tax established herein shall be remitted by the vendor to the town on a monthly basis, along with the return or form established by the town for such purposes, not later than the twentieth day of the month and shall cover the tax due for the previous month. Any tax not timely remitted shall be subject to a penalty of five percent of the sum owed for each month or portion thereof until paid. ... The failure of any vendor subject to this article to remit to the town the tax imposed by the provisions of this article shall constitute a misdemeanor punishable by a fine of not more than $500.00 or imprisonment or both.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 1).
Full Breakdown
C. Code Section 12-36-920(A). That definition covers hotels, motels, and other short-term lodging, so any vendor renting rooms or units to transient guests inside the corporate limits owes the tax on every rental. Section 2-393 requires vendors to remit the tax monthly, filing the town's prescribed return no later than the 20th day of the month following collection; a late payment draws a five percent penalty on the unpaid balance for every month or partial month it stays outstanding. 00, imprisonment, or both. The town keeps every dollar collected in a segregated local accommodations tax account under Section 2-395 and can spend it only on tourism-related buildings, cultural or historic facilities, beach access and renourishment, roads serving tourist areas, tourism advertising, and water or sewer infrastructure built to serve tourism demand.
Restaurants and bars separately face a two percent local hospitality fee on prepared meals and beverages under Section 2-420, but that fee is distinct from the accommodations tax and does not substitute for it.
Violations & Fines
Failing to remit the three percent accommodations tax is a misdemeanor under Section 2-394, carrying a fine of up to $500.00, imprisonment, or both, on top of the underlying tax owed. Late payments separately draw a five percent penalty for every month or part of a month the balance goes unpaid under Section 2-393. The town clerk may audit vendor records to confirm compliance.
Frequently Asked Questions
Does Pageland's accommodations tax apply to short-term rentals, not just hotels?
How often must the accommodations tax be paid?
What happens if a vendor never files the tax?
Sources & Official References
Other rules in Pageland
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