Clarendon County, South Carolina
Unincorporated Clarendon County, SC vacation rental requirements
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.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
This page is thin because we couldn’t read the county’s ordinances. Confirm everything with the county.
Your licensing checklist
In order: the state, the county, then the town.
State of South Carolina
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
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
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
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
Then your county and city
Business licenses, rental permits, and zoning are where South Carolina towns differ most. Pick your area.
Clarendon County, South Carolina
Then your city or area
Pick your area.
Clarendon County (unincorporated areas)
Register for state and local taxes
The state-collected tax on stays here is 8% (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. We found no county accommodations tax in the sources we read; ask Clarendon County whether one applies.Source
Ask about zoning and a business license
Ask Clarendon County whether zoning allows a short-term rental at your address and whether you need a county business license. Check lake community covenants too. Summerton and Manning have their own town rules.
Sources
- Accommodations tax · South Carolina Department of Revenue
- Collection and remittance by Airbnb in South Carolina · Airbnb
- Revenue Ruling #15-4: vacation rentals of a residence · South Carolina Department of Revenue
- ST-575: Sales tax rates by municipality · South Carolina Department of Revenue
- Government 101: a guide to Clarendon’s government and taxes · Manning Live
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.