Short-term rental guests pay South Carolina's 7% state accommodations tax (SC Code 12-36-920) plus Richland County's 3% local accommodations tax, remitted monthly. Operators also pay a county business-license fee based on gross receipts.
South Carolina imposes a 7% sales tax on the gross proceeds from accommodations furnished to transients for stays under 90 continuous days (SC Code 12-36-920(A)). On top of that, Richland County levies a 3% local accommodations tax on short-term rental gross proceeds, which the operator collects from guests and remits directly to the county on a monthly basis. Operators must also hold a Richland County business license, whose fee is based on business activity and estimated gross receipts. Combined state and local tax on an unincorporated STR runs roughly 10-13% before any additional municipal levies.
Failing to collect and remit the accommodations tax exposes the operator to Richland County and South Carolina revenue-collection laws referenced in Sec. 16-82, including penalties and interest.
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Richland County has no ordinance banning residential backyard composting. Reasonable home compost piles are allowed, but a pile that becomes a nuisance, harb...
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Richland County has no ordinance specifically permitting or prohibiting artificial turf on residential lots. Single-family yards are exempt from the county's...
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Rainwater harvesting is legal in South Carolina and Richland County has no ordinance banning or permitting residential rain barrels or cisterns. The county a...
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Richland County Code Sec. 18-4 treats overgrown grass, weeds, dead brush and noxious plants in developed areas as "unsafe and noxious vegetation." The sherif...
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