Anderson County, SC Hotels & Lodging: Transient Occupancy Tax (2026)

The fee applies to 'any room (excluding meeting and conference rooms), campground spaces, recreational vehicle space, lodgings, or sleeping accommodations furnished to transients' under Sec. 2-1102, but stays of 30 continuous days or longer to the same renter are not treated as transient and fall outside the fee. Sec. 2-1104 makes the accommodations fee 'the liability of the consumer,' collected by the provider at the time services are delivered; the provider must use a county-prescribed return form with a sworn declaration of accuracy and remit it, with a copy of the state sales tax computation form, by the 20th of each month (the next business day if the 20th falls on a weekend or holiday) to the Anderson County Finance Department at 101 South Main Street.

Sec. 2-1105 places all collections into the segregated 'Anderson County accommodations fee special revenue fund,' and Sec. 2-1106 directs county council to spend that fund only on capital projects and tourism/tourist-service support benefiting the visitors who generated it. Sec. 2-1107 lets the compliance officer, finance officer, or another authorized county agent enter premises, inspect books, and audit records on 24 hours' written notice; refusing that access is itself unlawful, and inspection records are exempt from public disclosure.