Spartanburg County, SC Short-Term Rentals: Primary-Residence-Only Rule (2026)
Key Facts
- County primary-residence rule
- None
- Statewide rule
- No owner-occupancy mandate
- Tax exemption
- Under six rooms, owner's abode
- Exemption authority
- S.C. Code §12-36-920
- City constraint
- By zone, not residency
Summary
Neither the unincorporated county nor state law limits STRs to a host's primary residence. State law does exempt small owner-occupied lodgings, fewer than six sleeping rooms in the owner's place of abode, from the accommodations tax.
This tax does not apply where the facilities consist of less than six sleeping rooms, contained on the same premises, which is used as the individual's place of abode.
Full Breakdown
Spartanburg County imposes no primary-residence requirement for short-term rentals because it has no STR zoning. South Carolina likewise does not restrict STRs to owner-occupied homes statewide. However, S.C. Code §12-36-920 gives owner-occupants a break: the accommodations tax does not apply where the lodging has fewer than six sleeping rooms on the same premises used as the owner's abode. Inside the City of Spartanburg the constraint is by zone, not residency. STRs are barred from residential districts and allowed only in commercial, downtown, and mixed-use areas, whether or not the owner lives there.
Violations & Fines
There is no primary-residence violation as such; misreporting to claim the small owner-occupied tax exemption can trigger SC Department of Revenue tax penalties.
Frequently Asked Questions
Must I live in the home I rent short-term?
Is an owner-occupied rental tax-exempt?
Sources & Official References
Other rules in Spartanburg County
Compare Spartanburg County to another location·View the South Carolina short-term rentals overview
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