SC imposes a 7% sales-and-accommodations tax on rentals to transients, including a 2% state accommodations tax. Spartanburg County and the City of Spartanburg may add local accommodations taxes, but the combined local rate cannot exceed 3%.
Under S.C. Code §12-36-920, a 7% sales tax (which includes the 2% state accommodations tax) applies to the gross proceeds from lodging furnished to transients—stays of fewer than 90 continuous days. On top of that, S.C. Code §6-1-540 caps the cumulative county-plus-municipal local accommodations tax at 3% for any portion of the county. Spartanburg County levies a local accommodations tax, and the City of Spartanburg adds its own within that 3% ceiling. Platforms like Airbnb often collect the state tax automatically, but local accommodations taxes are usually the host's responsibility.
Unremitted accommodations taxes accrue SC Department of Revenue penalties and interest; local accommodations tax nonpayment is enforced by the county and city.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
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Spartanburg County and the City of Spartanburg have no ordinance banning backyard composting. It is allowed, but a compost pile that produces offensive odors...
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Spartanburg County and the City of Spartanburg have no ordinance specifically permitting or banning artificial turf for residential lawns. Installation is ge...
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Spartanburg County does not mandate native landscaping. The City of Spartanburg publishes an official approved street-tree list, and no species may be plante...
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Collecting rainwater is legal in Spartanburg County. South Carolina places no statewide restriction on residential rainwater harvesting, and the county sets ...
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Spartanburg County sets no lawn-watering ordinance. Outdoor watering limits come from your utility, Spartanburg Water, which activates address-based schedule...
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Overgrown weeds are a code violation both in the county and the city. Unincorporated county properties are held to 18 inches under the property-maintenance c...
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