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

Orangeburg County Code § 38-192(a) imposes a local accommodations tax on the gross proceeds from renting out accommodations to transients, and the obligation falls on every person engaged in the business of furnishing accommodations to transients for consideration, language that reaches an individual host renting a house or room through a booking platform just as much as a hotel. The countywide cumulative rate, combining county and any municipal accommodations tax, cannot exceed three percent unless a higher combined rate already existed before December 31, 1996, in which case that older rate controls.

00. Because short-term rentals are often marketed through a real estate agent, broker or listing service rather than run directly by the owner, § 38-196 places a distinct duty on those intermediaries: any real estate agent, broker, corporation or listing service that is required to remit tax under this division must notify the county the moment a rental property they previously listed is dropped from their listings, closing the gap that would otherwise let a delisted property quietly stop remitting. Revenue collected flows into a segregated accommodations tax fund under § 38-192(b) and, per § 38-193, must be spent on tourism-related purposes such as tourism facilities, roads serving tourist destinations and related infrastructure, not the county's general fund.