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

Florence County Code Article VII of Chapter 11 imposes a uniform accommodations fee of three percent per unit per night on the gross proceeds of renting any 'accommodation' in unincorporated Florence County. Section 11-183 defines accommodations broadly: any room, campground space, recreational vehicle space, lodging or sleeping accommodation furnished to transients by a hotel, inn, condominium, motel, bed and breakfast, residence, 'or any other place' where lodging is furnished for consideration, which sweeps in short-term rental houses and rooms booked through platforms like Airbnb or Vrbo.

The exemption is narrow: proceeds from renting the same sleeping accommodation to the same person or persons for 30 continuous days or more are not treated as proceeds from transients, so a listing that hosts guests for shorter stints owes the fee on every booking. Under Section 11-184 the fee is set at three percent per unit per night, and Section 11-185 makes payment the legal liability of the guest, though the host or booking operator collects it, remits it on a county-prescribed return, and forwards the money to the Florence County Finance Department at 180 North Irby Street by the twentieth of each month.

Section 11-186 dedicates the proceeds to tourist-related services: capital improvements, debt service, parks and recreation, and the Florence City-County Civic Center. Section 11-187 lets the county administrator or a designee enter the property, inspect records and audit books on 24 hours' written notice; refusing access is itself a violation. This fee applies only to the unincorporated county, not to short-term rentals located inside Florence, Lake City, Timmonsville or the county's other municipalities.