LicensedRental

South Carolina county rules

Clarendon County, SC vacation rental rules and taxes

Clarendon County’s rentals cluster on Lake Marion around Summerton and Manning. We couldn’t find the county’s code online or any county STR rules; the state-collected tax is 8%.

Checked against official sources November 6, 2026
Market
About 100 Airbnb listings
Summerton 67 and Manning 36 (AirROI postal areas, 12 months to October 2026).Source
State-collected tax
8%
7% state + 1% local option sales tax, countywide.Source
County hospitality tax
1% on food and drink
Not on lodging.Source

Santee and much of the south shore of Lake Marion are in Orangeburg County, not Clarendon.

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Unincorporated Clarendon County

We couldn’t find Clarendon County’s code online and found no county short-term rental rules in news coverage. Guests pay the 8% state-collected tax; ask the county about any local accommodations tax, zoning, and a business license before you list.

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 Spot something out of date?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.