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You must have a
Retail License to file and pay Accommodations Tax if you rent out rooms or spaces in your own home, at hotels, campgrounds, boarding houses, mobile home parks, etc. This includes
short term rentals which are sleeping accommodations furnished at any place in which rooms, lodgings, or sleeping accommodations of any kind, including a taxpayer's residence, are furnished to transients for
less than 90 consecutive days.
A Retail License is
not required if you rent a room or space for no more than one week each calendar quarter — but you are required to file and pay the tax annually.
See more answers to
frequently asked questions below.