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

C. , imposes a fee equal to three percent on the gross proceeds from renting or charging for rooms, campground spaces, lodging, or sleeping accommodations furnished to transients by any hotel, inn, tourist court, bed and breakfast, tourist camp, motel, campground, residence, or other place offering paid lodging, in the unincorporated portions of the county. Within the portions of the county that lie inside an incorporated municipality, the rate drops to one and one-half percent, unless that municipality has already imposed its own full three percent accommodations tax or fee, in which case the county fee does not apply there at all.

00 a month, with reports due the 20th of the month following the reporting period. Late remittances draw a five percent penalty per month or part of a month until paid, and the county finance director may inspect and audit an establishment's books, adding audit costs where an establishment supplied false information. C. Code § 6-1-530, subject to the county's annual budget ordinance. Violating the article is a punishable offense, with each day of nonpayment counted separately.