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

County Code § 16-78 targets residential owners who rent to tourists in Georgetown County but fail to collect and remit the local accommodations tax imposed by Ordinance No. 99-24, finding that noncompliant owners compete unfairly against those who do collect it. Enacted under the state's Fairness in Lodging Act of 2014, the section directs the county to include a notice on the annual property tax bill for applicable residential parcels stating that rental income from the property is subject to the county's 3 percent accommodations tax under Ordinance No.

99-24, that state law under S.C. Code § 12-36-920 may separately impose up to a 7 percent tax on the same rental proceeds, and that owners can reach the Georgetown County Finance Department at 843-545-3002 (129 Screven Street, Georgetown) or the SC Department of Revenue at 803-898-5000 for compliance help. An owner who receives that notice and still fails to remit the accommodations tax faces a one-time civil penalty of $500.00 for a single rental property, imposed for every seven days the property is rented for proceeds, on top of the interest and penalties already set in Ordinance No.

99-24; the penalty is collected as a property tax lien by the Georgetown County Tax Collector. The Finance Department and Tax Collector are authorized to share data with the SC Department of Revenue to compel collection. Section 16-78(4) exempts residential property where all rental income is excluded from federal gross income under Internal Revenue Code § 280A(g), the limited personal-use rental exemption.