Spartanburg County, SC Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- State sales + accommodations
- 7% (includes 2% accommodations)
- Local accommodations cap
- 3% combined county + city
- Applies to stays
- Fewer than 90 days
- State authority
- S.C. Code §12-36-920
- Local cap authority
- S.C. Code §6-1-540
Summary
SC imposes a 7% sales-and-accommodations tax on rentals to transients, including a 2% state accommodations tax. Spartanburg County and the City of Spartanburg may add local accommodations taxes, but the combined local rate cannot exceed 3%.
A sales tax equal to seven percent is imposed on the gross proceeds derived from the rental or charges for any rooms, campground spaces, lodgings, or sleeping accommodations furnished to transients.
Full Breakdown
Under S.C. Code §12-36-920, a 7% sales tax (which includes the 2% state accommodations tax) applies to the gross proceeds from lodging furnished to transients: stays of fewer than 90 continuous days. On top of that, S.C. Code §6-1-540 caps the cumulative county-plus-municipal local accommodations tax at 3% for any portion of the county. Spartanburg County levies a local accommodations tax, and the City of Spartanburg adds its own within that 3% ceiling. Platforms like Airbnb often collect the state tax automatically, but local accommodations taxes are usually the host's responsibility.
Violations & Fines
Unremitted accommodations taxes accrue SC Department of Revenue penalties and interest; local accommodations tax nonpayment is enforced by the county and city.
Frequently Asked Questions
What taxes apply to my Spartanburg STR?
Does Airbnb collect all the taxes?
Sources & Official References
Other rules in Spartanburg County
How Spartanburg County compares: Cities with the Highest Short-Term Rental Taxes·Compare Spartanburg County to another location·View the South Carolina short-term rentals overview
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