In keeping with the security objectives of the SCDOR, the following browsers are currently supported by our website:
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.
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.