Accommodations Tax for Short Term Residential Rentals

The City of Charleston recently passed an ordinance to regulate short term rentals (STRs) in all areas of the city, which took effect on July 10th, 2018.

A short term rental (STR) refers to any rental of a dwelling unit/bedroom as a residential accommodation for less than 30 consecutive days. The ordinance permits STRs in a homeowner's primary residence and requires the owner to obtain both a permit and a business license in all cases.  More specific regulations may apply depending on the STR permit category.  Click here for a Short Term Rental Application Guide.

Requirements:

1.) A Business License is required for short or long term rentals.

You must obtain a Business License for any rental of your home (short or long term). Your business license must be renewed by February 1 every year. Short Term rentals must have the business license number posted in the unit and in all advertisements for the unit.

Please contact the City of Charleston Revenue Collections Division for questions about Business Licenses (843-724-3711) or visit our website at Business License Information.

2.) A Short Term Rental Permit is required. 

You may apply for a STR permit at the City of Charleston Permit Center, 2 George Street, 1st floor or online at Short Term Rental Permit Information.

3.) Sales and Accommodations Taxes

Short term rental operators must collect the following taxes. Even if you hire a property manager, you as the property owner are ultimately responsible for collecting these taxes from the renters and submitting them to the appropriate state and local agencies. You may itemize the taxes on rental bills as shown below.

For Properties Located in the City of Charleston in Charleston County:

State Sales Tax5.0%Remitted to State
State Accommodations Tax2.0%Remitted to State
Local Option Sales Tax1.0%Remitted to State
County Transportation Tax1.0%Remitted to State
School District/ Education Tax1.0%Remitted to State
Charleston County Accommodations Tax2.0%Remitted to Charleston County
City of Charleston Accommodations Tax2.0%Remitted to Charleston County
Total Taxes on Accommodations14.0%


For Properties Located in the City of Charleston in Berkeley County:

State Sales Tax5.0%Remitted to State
State Accommodations Tax2.0%Remitted to State
Local Option Sales Tax1.0%Remitted to State
County Transportation Tax1.0%Remitted to State
School District/ Education Tax1.0%Remitted to State
City of Charleston Accommodations Tax2.0%Remitted to Charleston County
Total Taxes on Accommodations12.0%


The rules for when you are required to collect sales and accommodation taxes are complicated and depend on whether your house is a primary (4%) or secondary (6%) residence and how many days of the year it is rented. Rules may differ between city, county and state taxes. See below for more information.

For Questions:For Tax Forms and Payment Questions:
City of Charleston Accommodations Tax
Joshua Richards
Revenue Collections Division
2 George Street, Suite 1700
Charleston, SC  29401
(843) 720-3846
richardsj@charleston-sc.gov
Charleston County Revenue Collections Division
4045 Bridge View Drive,
North Charleston, SC 29405
(843) 202-6080
Charleston County Revenue Collections - Accommodations Taxes
State Accommodations Tax
SC Department of Revenue
(844) 898-8542 Option 6 (toll free)
(803) 898-5000
SC Department of Revenue
https://dor.sc.gov/tax/accommodations email:  AccTax@dor.sc.gov
(803) 898-5970             
Charleston County Accommodations Tax
Britt Miller
(843) 202-6095
bmiller@charlestoncounty.org
Charleston County Revenue Collections Division
4045 Bridge View Drive,
North Charleston, SC 29405
(843) 202-6080