Charleston, SC Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Governing section
- City Code § 2-273, adopted Ord. No. 2018-122
- State law adopted
- SC Fairness in Lodging Act, Title 6, Art. 7
- Penalty range
- $500 to $2,000 per violation
- Penalty period
- Assessed per 7-day rental period
- Target
- Single rental property hosts, not licensed hotels
Summary
Charleston enforces the South Carolina Fairness in Lodging Act against short-term rental hosts who skip the local accommodations tax. City Code § 2-273 adopts the state act and sets a standalone civil penalty of $500 to $2,000 for every seven-day period a rental property is rented without collecting and remitting the required local accommodations tax.
(a)The city hereby adopts and implements the provisions of the South Carolina Fairness in Lodging Act, as found in Article 7 of Title 6 of the South Carolina Code of Laws; and(b)Further the city sets, pursuant to the Act, a one-time civil penalty in an amount not less than five hundred ($500.00) nor more than two thousand dollars ($2,000.00) for failure to collect and remit local accommodations tax for each seven (7) days a single rental property was rented.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 114 | Zoning: Supplement 25).
Full Breakdown
City Code § 2-273 does two things. First, subsection (a) adopts and implements the provisions of the South Carolina Fairness in Lodging Act, as found in Article 7 of Title 6 of the South Carolina Code of Laws, the state law that requires online platforms and rental hosts to collect and remit accommodations tax on short-term stays. 00) for failure to collect and remit local accommodations tax for each seven (7) days a single rental property was rented. That means the penalty is calculated per rental property and per seven-day rental period, not as a single flat fine, so a host who rents a property out repeatedly without remitting the tax can face the $500-to-$2,000 penalty multiplied across every week-long rental period in which the violation occurred.
The ordinance was adopted by Ord. No. 2018-122 in September 2018, squarely aimed at short-term rental listings on platforms such as Airbnb and Vrbo operating inside the city rather than traditional hotels, which typically remit accommodations tax directly.
Violations & Fines
Failing to collect and remit local accommodations tax on a short-term rental triggers the civil penalty in § 2-273(b): not less than $500 nor more than $2,000, assessed for each seven-day period the property was rented without compliance. This penalty applies on top of, not instead of, any state-level enforcement available under the Fairness in Lodging Act itself.
Frequently Asked Questions
How much is Charleston's penalty for an unregistered short-term rental?
What state law does Charleston's short-term rental tax penalty come from?
Does this penalty apply to traditional hotels too?
Sources & Official References
Other rules in Charleston
How Charleston compares: Cities with the Highest Short-Term Rental Taxes·Compare Charleston to another location·View the South Carolina short-term rentals overview
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Taxes & Fees in Nearby Cities
How other cities in Charleston County handle taxes & fees.