South Carolina imposes a 7% sales tax on transient accommodations under S.C. Code §12-36-920 (5% sales plus 2% state accommodations), on top of Dorchester County's 1% local accommodations tax and a business license.
STR income is taxed in layers here. South Carolina imposes a 7% state sales tax on transient accommodations under S.C. Code §12-36-920, the 5% general sales tax plus a 2% state accommodations tax, remitted to the Department of Revenue. On top of that, Dorchester County levies a 1% local accommodations tax on lodging in its unincorporated area, collected by the county. A guest staying 90 continuous days loses transient status and the tax. Hosts also need a county or town business license, and Airbnb and Vrbo collect the state portion on many bookings while the host remits the local tax.
Failing to collect or remit accommodations tax exposes the host to back taxes, penalties, and interest from the SC Department of Revenue and Dorchester County.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Dorchester County, SC
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