Rock Hill, SC Short-Term Rentals: Taxes & Fees (2026)

South Carolina's STR tax stack has three layers. (1) State Sales Tax on Accommodations: S.C. Code §12-36-920(A) imposes a 5% sales tax on the gross proceeds from rental of any 'room, lodgings, or sleeping accommodations' furnished to transients for fewer than 90 continuous days, administered by the South Carolina Department of Revenue (SCDOR). (2) State Accommodations Tax: S.C. Code §12-36-920(A) also imposes an additional 2% state accommodations tax on the same base, dedicated by S.C. Code §6-4-10 to tourism-related expenditures, also collected by SCDOR. The combined state rate is 7%. (3) Local Accommodations Tax: S.C. Code §6-1-510 through §6-1-570 authorizes counties and municipalities to impose a local accommodations tax of up to 3% on the same base. York County has adopted the maximum 3% local accommodations tax, which applies countywide including within Rock Hill city limits; the City of Rock Hill itself has not, to our knowledge, layered an additional separate municipal accommodations tax on top, so the combined Rock Hill rate is typically 10% (7% state + 3% county). Stays by the same guest for 90 or more continuous days are exempt from the state taxes under §12-36-920. Operators must register with SCDOR for a Retail License (one-time $50 fee) and file monthly returns through MyDORWAY (dor.sc.gov/mydorway) by the 20th of the month following the reporting period. Airbnb has a voluntary collection agreement with SCDOR and remits the 7% state taxes for SC hosts automatically; the agreement does not always cover the 3% York County local accommodations tax, and VRBO/Vrbo, Booking.com, and direct bookings generally require the host to register, collect, and remit themselves. Operators should confirm current marketplace-facilitator coverage with SCDOR Form ST-388 guidance.