Hotels & Lodging in South Carolina (2026)
15 rules on the books across South Carolina, 15 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Transient Occupancy Tax
Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.
Aiken County
Some RestrictionsAiken County imposes a 3% local accommodations tax on gross proceeds from renting hotel, motel, inn, condominium, bed…
Read full rule →Anderson County
Some RestrictionsAnderson County levies a uniform 3 percent accommodations fee on the gross proceeds from renting any hotel, motel, inn…
Read full rule →Beaufort County
Some RestrictionsUnincorporated Beaufort County imposes a 3 percent local accommodations tax on room and campsite rentals to transients…
Read full rule →Berkeley County
Some RestrictionsBerkeley County imposes a uniform 2 percent local accommodations fee on gross proceeds from renting any accommodations…
Read full rule →Charleston County
Some RestrictionsCharleston County charges a 2 percent accommodations fee on the gross rental proceeds of any hotel, motel, inn, bed and…
Read full rule →Columbia
Some RestrictionsColumbia imposes a 3 percent tourism development fee on the gross proceeds from renting any accommodation within the…
Read full rule →Florence County
Some RestrictionsHotels, motels, inns, condominiums and bed-and-breakfasts operating in unincorporated Florence County collect a three…
Read full rule →Lancaster County
Some RestrictionsUnincorporated Lancaster County imposes a 3 percent local accommodations tax on gross proceeds from renting rooms…
Read full rule →Lexington County
Some RestrictionsLexington County charges a uniform 3% tourism development fee on the gross proceeds of every hotel, motel, inn, bed and…
Read full rule →North Charleston
Some RestrictionsNorth Charleston imposes a 2 percent municipal accommodations fee on the gross proceeds from renting hotel rooms…
Read full rule →Pageland
Some RestrictionsPageland taxes short-term lodging at a flat 3 percent local accommodations tax under Town Code Section 2-392, mirroring…
Read full rule →Pickens County
Some RestrictionsPickens County charges a local accommodations fee of 3 percent on gross proceeds from rooms, campgrounds, motels…
Read full rule →Rock Hill
Some RestrictionsRock Hill imposes a three percent local accommodations tax on gross receipts from guest charges at hotels, motels, and…
Read full rule →Sumter County
Some RestrictionsUnincorporated Sumter County imposes a 3 percent accommodations fee on gross proceeds from renting rooms, campground…
Read full rule →York County
Some RestrictionsUnincorporated York County imposes a 3% local accommodations tax on every hotel, motel and short-term rental charge…
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