Pickens County, SC Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Small-host exemption
- Under 6 rooms, owner's abode
- Long-stay exemption
- 90+ continuous days to same guest
- Monthly filing trigger
- >$50/month avg collections
- Quarterly filing trigger
- $25-$50/month avg collections
- Late penalty
- 5% per month unpaid
Summary
A Pickens County home rented to transients owes the local accommodations fee unless it has fewer than six sleeping rooms on the same premises and is the owner's place of abode. Otherwise, hosts must remit the fee monthly, quarterly or annually depending on collection volume.
This tax does not apply:(1)Where the facilities consist of less than six sleeping rooms, contained on the same premises, which is used as the individual's place of abode. ... The fee collected by the seller or provider of services as required under section 10-115 shall be remitted to the county as follows:(1)On a monthly basis when the estimated amount of average collections is more than $50.00 a month (annual gross revenue in excess of $30,000.00).(2)On a quarterly basis when the estimated amount of average collections is between $25.00 to $50.00 a month (annual gross receipts between $15,000.00 to $30,000.00).(3)On an annual basis when the amount of average collections is less than $25.00 a month (annual gross receipts less than $15,000.00).
Full Breakdown
Pickens County Code § 10-115(a) reaches a residence, not just hotels and motels, when rooms or sleeping accommodations are furnished to transients for consideration, but it carves out an exemption for smaller home-based operations: the fee does not apply where the facilities consist of fewer than six sleeping rooms on the same premises used as the individual's place of abode, as defined by SC Code of Regulations § 117-307.3, nor to gross proceeds excluded from gross income under Internal Revenue Code § 280A(g). Proceeds from lodging supplied to the same person for 90 continuous days or more are not treated as transient proceeds either.
For hosts who do owe the fee, § 10-117 sets remittance timing tied to collection volume: monthly by the 20th of the following month when average collections exceed $50.00 a month (annual gross revenue over $30,000.00); quarterly by January 20, April 20, July 20 and October 20 when collections run $25.00 to $50.00 a month ($15,000.00 to $30,000.00 annually); and annually by January 20 when collections average under $25.00 a month (under $15,000.00 annually). The rate itself, set in § 10-115.5, is three percent of gross proceeds, reduced to one and one-half percent within municipal boundaries.
Violations & Fines
Late remittance under § 10-117 draws a penalty of five percent of the unpaid amount for each calendar month or portion thereof after the due date, and the failure to collect the fee from a guest does not excuse the host from remitting it; falsified filings add audit costs plus late penalties under § 10-120.
Frequently Asked Questions
Does a short-term rental home in Pickens County owe the accommodations fee?
How often does a host have to remit the fee?
What if a guest stays for months, not days?
Sources & Official References
Other rules in Pickens County
Compare Pickens County to another location·View the South Carolina short-term rentals overview
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