South Carolina imposes a 7% sales tax on transient accommodations under S.C. Code §12-36-920 (5% general sales plus the 2% state accommodations tax), on top of a York County business license and local accommodations taxes.
STR income is taxed heavily in South Carolina. State law imposes a 7% sales tax on the gross proceeds from rooms and lodgings furnished to transients, the 5% general sales tax plus a 2% state accommodations tax, remitted to the Department of Revenue. Stays by the same guest for 90 continuous days lose transient status and the tax. On top of that, York County and its cities levy local accommodations taxes and a hospitality tax, and hosts must hold a county or municipal business license. Airbnb and Vrbo collect the state portion on many bookings; the host remits the rest.
Failing to collect or remit accommodations tax exposes the host to back taxes, penalties, and interest from the SC Department of Revenue and the local taxing authority.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
York County, SC
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York County, SC
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York County, SC
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York County, SC
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York County, SC
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York County, SC
South Carolina has no just-cause eviction rule, and York County cannot add one. Under S.C. Code §27-40-710 a landlord ends a tenancy for unpaid rent with a f...
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