Rock Hill, SC Hotels & Lodging: Transient Occupancy Tax (2026)

South Carolina's hotel accommodations tax framework is codified in two statutes. (1) S.C. Code §12-36-920(A) imposes a 5% state sales tax plus a separate 2% state accommodations tax on the gross proceeds from rental of any 'room, lodgings, or sleeping accommodations' furnished to transients for fewer than 90 continuous days. The combined state rate is 7%. Revenue from the 2% state accommodations tax is dedicated under S.C. Code §6-4-10 to tourism-related expenditures, with a statutory allocation among the host municipality/county, the regional tourism commission, and statewide tourism programs. (2) S.C. Code §6-1-510 through §6-1-570 authorizes counties and municipalities to impose a local accommodations tax of up to 3% on the same base. York County has adopted the maximum 3% local accommodations tax, which applies countywide including within Rock Hill city limits. The combined Rock Hill hotel rate is therefore typically 10% (7% state + 3% county). Stays by the same guest for 90 or more continuous days are exempt from the state taxes under §12-36-920. Operators register with SCDOR for a Retail License (one-time $50 fee), file monthly returns through MyDORWAY (dor.sc.gov/mydorway) by the 20th of the month following the reporting period, and remit the state portion to SCDOR; SCDOR distributes the state 2% local-allocation share back to the host jurisdictions. The 3% York County local accommodations tax is reported separately to York County under its accommodations-tax ordinance. Exempt rentals include the 90-day same-guest rule under §12-36-920, rentals to the federal government, and certain charitable-organization stays with proper documentation.