Cherokee County, SC Short-Term Rentals: Taxes & Fees (2026)

Section 7-122 imposes a uniform fee equal to three (3) percent on the gross proceeds derived from the rental of any accommodation within the county. Section 7-121 defines accommodations broadly: any room other than meeting and conference rooms, campground spaces, recreational vehicle space, and lodgings or sleeping accommodations furnished to transients by a hotel, inn, condominium, motel, bed and breakfast, residence, or any other place where sleeping accommodations are furnished for consideration. A home or condominium rented to guests in unincorporated Cherokee County, South Carolina falls inside that printed wording.

The 30-day line matters for hosts. Gross proceeds from sleeping accommodations supplied to the same person or persons for 30 continuous days or longer are not considered proceeds from transients, so a stay of that length sits outside the fee.

Section 7-123 makes the consumer liable, but the provider of the services collects the fee when the services are delivered. The county promulgates a return form, and the provider signs a sworn declaration that the figures are correct. The provider remits the form, a copy of the state's sales tax computation form and the fees on the twentieth day of each month, or the first business day after when that day is a Saturday, Sunday or legal holiday, to the Cherokee County Treasurer's Office at 110 Railroad Ave., Gaffney, South Carolina 29340.

Section 7-124 sends every dollar into the Cherokee County Accommodations Fee Special Revenue Fund, and Section 7-125 directs council to spend it on capital projects and the support of tourism and tourist services. Section 7-126 lets the compliance officer, finance officer or another authorized county agent enter premises, audit books and records, and make systematic inspections of all accommodations.