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

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified August 2026

Key Facts

Application fee
$50.00, non-refundable
Owner-occupied registration fee
$100.00
Non-owner-occupied registration fee
$250.00 per unit
Late renewal fee
$100.00
Renewal deadline
July 1 annually
Governing section
City Code Sec. 5-404(b)

Summary

Columbia charges a $50 non-refundable application fee for every STR permit, plus a $100 registration fee for owner-occupied units or $250 for non-owner-occupied units, with a $100 late fee for renewals filed after July 1.

(b)The permit fees shall be paid at the time of application submission. These fees are established by city council and may be changed from time to time. These fees include the following:(1)A non-refundable application fee of $50.00; and(2)For an owner-occupied STR, a non-refundable STR permit registration fee of $100.00; or(3)For a non-owner-occupied STR, a non-refundable STR permit registration fee of $250.00 per dwelling unit.(4)Any permit renewal application and associated fees submitted after July 1, will incur a late fee of $100.00.

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 35).

Full Breakdown

City Code Sec. 5-404(b) sets a tiered fee structure that applies at the time of every application, whether it is an initial permit or a renewal. 00 application fee under Sec. 5-404(b)(1). On top of that, Sec. 00 for an owner-occupied STR, defined elsewhere in the article as a unit classified as owner-occupied by Richland County and receiving the four percent special assessment ratio. Sec. 00 non-refundable registration fee per dwelling unit for non-owner-occupied STRs, meaning an investor running a rental that is not their primary residence pays two and a half times the owner-occupied rate.

Sec. 00 late fee for any renewal application and its fees submitted after the July 1 deadline. 00 total. All fees are set by city council under Sec. 5-404(b) and can change over time. Separately, Sec. 5-403(c) makes clear renewal applications must be submitted by July 1 each year and that, beginning in 2024, any renewal not submitted by July 31 results in outright loss of the permit, not merely a late fee.

Violations & Fines

Submitting a renewal application after July 1 triggers a $100.00 late fee under Sec. 5-404(b)(4); missing the July 31 cutoff (beginning in 2024) results in loss of the permit under Sec. 5-403(c). Fees must be paid in full at the time of application submission before the city processes the permit.

Frequently Asked Questions

How much does an STR permit cost in Columbia, SC?
A $50.00 non-refundable application fee applies to every applicant under Sec. 5-404(b)(1), plus a registration fee of $100.00 for owner-occupied units or $250.00 for non-owner-occupied units per Sec. 5-404(b)(2)-(3). Late renewals add a $100.00 fee.
Why do non-owner-occupied rentals pay a higher fee?
City Code Sec. 5-404(b)(3) sets the non-owner-occupied STR registration fee at $250.00 per dwelling unit, versus $100.00 for owner-occupied units under Sec. 5-404(b)(2), because owner-occupied status requires Richland County's four percent special assessment classification.
What happens if I renew my STR permit late?
Sec. 5-404(b)(4) adds a $100.00 late fee for any renewal application and fees submitted after July 1. Sec. 5-403(c) further provides that, starting in 2024, missing the July 31 cutoff results in loss of the permit entirely.

Sources & Official References

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