Lexington County, SC Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Fee rate
- 3% of gross rental proceeds
- Citation
- Lexington County Code §§ 18-201 through 18-207
- Who pays
- The guest, collected and remitted by the operator
- Exempt stays
- 30+ continuous days not considered transient
- Remittance deadline
- 20th of each month to County Finance Office
- Late/false-return penalty
- 5% per month, capped at 100%
- Criminal penalty
- Misdemeanor, up to $500 fine or 30 days jail
Summary
Lexington County charges a uniform 3% tourism development fee on the gross proceeds of every hotel, motel, inn, bed and breakfast, condo, or residence rented to transients for stays under 30 days. Section 18-202 sets the rate, and the guest, not the property, is legally liable to pay it.
Accommodation is defined as any room (excluding meeting and conference rooms), campground spaces, recreational vehicle spaces, lodgings or sleeping accommodations furnished to transients by any hotel, motel, inn, condominium, "bed and breakfast," residence, or any other place in which rooms, lodgings, or sleeping accommodations are furnished for consideration within Lexington County, South Carolina. The gross proceeds received from the lease or rental of sleeping accommodations supplied to the same person or persons for a period of 30 continuous days are not considered proceeds from transients. ... A uniform fee equal to three percent is hereby imposed on the gross proceeds derived from the rental of any accommodations within the County of Lexington.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 20).
Full Breakdown
Article VII of Chapter 18 of the Lexington County Code imposes what the county calls a tourism development fee rather than a hotel tax, but it functions the same way. ' That definition sweeps in short-term rentals of a house or condo, not just traditional hotels, as long as the stay is short. The same section exempts stays of 30 continuous days or longer from the fee entirely. ' Section 18-203 puts the legal burden on the guest, not the property owner, calling the fee 'the liability of the consumer of the services,' while making the 'provider of the services' responsible for collecting it and remitting a sworn monthly return, along with a copy of the state sales tax computation form, 'not later than the 20th of each month' to the County of Lexington Finance Office at 212 South Lake Drive, Lexington.
Section 18-204 routes every dollar collected into a segregated 'Tourism Development Fee Special Revenue Fund' that, under Section 18-205, can only pay for public meeting facilities and other tourist and convention enhancements, and only when County Council authorizes the specific expenditure by resolution. Section 18-206 gives the finance director audit power, including the right to inspect an operator's books on 24 hours' written notice.
Violations & Fines
Failing to collect the fee, failing to remit it monthly, filing a false return, or refusing to produce books for an audit are each violations under Section 18-207. The penalty is 5% of the unpaid fee per month, capped at 100% of the original amount due, and a violator can also be charged with a misdemeanor carrying up to a $500 fine, up to 30 days in jail, or both.
Frequently Asked Questions
Does Lexington County's tourism fee apply to Airbnb-style short-term rentals?
Who is actually responsible for paying the 3% fee, the guest or the host?
What happens if a short-term rental host doesn't collect or remit the fee?
Sources & Official References
Other rules in Lexington County
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