South Carolina county rules
Berkeley County, SC vacation rental rules and taxes
Berkeley County charges a 2% accommodations fee on top of 10% state-collected tax. Goose Creek requires a city short-term rental permit. Daniel Island and Cainhoy are in the City of Charleston, and parts of North Charleston, Summerville, and Hanahan are in the county too.
Checked against official sources November 6, 2026The City of Charleston’s tax page lists 12% for its Berkeley County part and doesn’t mention Berkeley County’s 2% fee. Ask the Berkeley County Treasurer whether the fee applies inside your city.
What to do
Register for the county fee
Collect the 2% fee from guests and send it to the Berkeley County Treasurer, 223 North Live Oak Drive, Moncks Corner, by the 20th of each month.Source
Then your city or area
Pick your area. For Daniel Island or Cainhoy, use the City of Charleston page.
Towns
Goose Creek
Goose Creek requires a yearly short-term rental unit permit ($100) for each whole home rented under 30 days, with one rental per lot. You need one off-street space per bedroom and a contact who can be on site within an hour. The city adds a 1% accommodations tax, filed through its MuniRevs portal.
Full guideHanahan
We found no short-term rental permit or rules in Hanahan’s code. You owe 12% (10% state-collected + 2% Berkeley County fee), and the town may require a business license.
Full guideMoncks Corner
We found no short-term rental permit or rules in Moncks Corner’s code. You owe 13% (10% state-collected + 1% town + 2% Berkeley County), and the town may require a business license.
Full guideUnincorporated Berkeley County
We found no county short-term rental permit in unincorporated Berkeley County’s code. Stays pay 12%: 10% state-collected plus the county’s 2% accommodations fee.
Sources
- Code section · Berkeley County (Municode)
- South Carolina Airbnb market data (active listings) · AirROI
- ST-575: Sales tax rates by municipality · South Carolina Department of Revenue
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 Spot something out of date?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.