Simpsonville, SC Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- State accommodations tax
- 7% (SC Code 12-36-920)
- Local taxes
- Owner liable, Sec. 10-296(c)
- Application fee
- $250 if non-compliant
- Compliant owners fee
- No application fee
- Taxes owed
- Property, sales, use, accommodations
Summary
STR owners owe local, county, and state taxes, including accommodations taxes. South Carolina imposes a 7% state accommodations tax on transient rentals (SC Code 12-36-920). Simpsonville charges no application fee unless you were caught operating without approval, then a $250 fee applies.
A sales tax equal to seven percent is imposed on the gross proceeds derived from the rental or charges for any rooms, campground spaces, lodgings, or sleeping accommodations furnished to transients...
Official source re-checked September 7, 2026: the cited page had not changed since it was quoted.
Full Breakdown
Sec. 10-296(c) makes STR owners liable for property, sales, use, and accommodations taxes under state and local law. Statewide, SC Code 12-36-920(A) imposes a 7% sales tax on gross proceeds from rooms and lodgings furnished to transients, on top of any local accommodations tax. On the permit side, Sec. 10-295(b) waives the application fee for compliant owners; only STRs found operating without city approval after the 120-day compliance window pay a $250 permit application fee. Owners typically need a state retail/accommodations license to remit the tax.
Violations & Fines
Failure to pay owed taxes or operating without approval is enforced through misdemeanor penalties (Sec. 10-293/1-9); the $250 fee attaches to unapproved STRs found after the grace period.
Frequently Asked Questions
What accommodations tax applies to a Simpsonville STR?
Is there a permit fee?
Sources & Official References
Other rules in Simpsonville
How Simpsonville compares: Cities with the Highest Short-Term Rental Taxes·Compare Simpsonville to another location·View the South Carolina short-term rentals overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.