LicensedRental

Aiken County, South Carolina

Aiken (city), SC vacation rental requirements

Aiken has no short-term rental ordinance yet. The city says not every zone allows rentals under 30 days and some need a special exception, and the city attorney’s view is that they violate residential zoning. Rental units must be registered, and guests pay 9% state-collected tax plus the city’s 3% accommodations tax, which owners must file themselves.

Checked against official sources November 6, 2026

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City STR rules
Being drafted
Council work session April 13, 2026; a Masters-week provision is in the draft.Source
Zoning
Not allowed in all zones
Some districts need a special exception from the Board of Zoning Appeals.Source
Rental registration
Required, yearly
July 1 to June 30; a responsible local agent within 50 miles, available 24 hours.Source
Taxes
9% + 3% city
The city’s 3% local accommodations tax is filed with the city.Source

Ideas floated for the coming ordinance include yearly permits, caps per lot or block, limits on commercially owned rentals, and a blackout window around the Masters. None are adopted yet.

Enforcement today is driven by neighbor complaints.

Airbnb’s South Carolina tax article lists the state taxes and the local taxes the state administers, plus a short list of county and city taxes. No local tax in this county is on that list, so file the local accommodations tax yourself, even on Airbnb bookings.

Your licensing checklist

In order: the state, the county, then the town.

State of South Carolina

  1. Get a retail license for direct bookings

    If you take bookings yourself, you need a SCDOR retail license for each rental property and must file and pay electronically through MyDORWAY. If you rent only through a property manager or an online travel company that takes the payment, they remit the state tax and you don’t need a license. Rent no more than one week a quarter and you can file once a year instead.Source

    MyDORWAY →

  2. Know what the platform collects

    Airbnb collects the 5% sales tax, 2% accommodations tax, and the local sales taxes the state collects, on its bookings. It also collects some county and city accommodations taxes, but only in the places it lists. Everything else is yours to file.Source

  3. Register for local taxes

    Many counties and cities charge their own accommodations tax (up to 3%), a hospitality tax, or a beach preservation fee. They collect these directly, so you register with the county or city even if a platform pays your state tax.Source

  4. Check your property tax rate

    A home that is your legal residence keeps the 4% assessment ratio only if it is rented out 72 days or less a year. Rent it more and it is taxed as a 6% rental property. Ask your county assessor.Source

  5. Then your county and city

    Business licenses, rental permits, and zoning are where South Carolina towns differ most. Pick your area.

Aiken County, South Carolina

  1. Know which accommodations tax you owe

    Outside city limits, file the county’s 3% with Aiken County Finance. Aiken and North Augusta charge their own 3%; ask the county whether any county share applies inside a city.Source

  2. Then your city or area

    Pick your area.

City of Aiken

  1. Check zoning with Planning

    Call the Planning Department to see whether your zone allows a short-term rental or needs a special exception.Source

  2. Register the rental unit and get a business license

    Register each rental unit with the city and name a local agent. Ask Business Licensing which license applies.Source

  3. Register for state and local taxes

    The state-collected tax on stays here is 9% (state sales and accommodations tax plus local sales taxes). Airbnb collects it on its bookings; for direct bookings, get a SCDOR retail license and file through MyDORWAY. Apply for, collect, and remit the city’s 3% accommodations tax to the City of Aiken business license office by the 20th. Many rental agencies remit only the state taxes, so check what yours does.Source

Sources

A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.