Dorchester County, South Carolina
Summerville, SC vacation rental requirements
Summerville allows short-term rentals only in a home the owner lives in at least 183 days a year, and the owner must be on site while guests are there. Rentals need town registration, a business license, insurance, and a safety inspection. The town adds a 2% accommodations tax in its Dorchester County part, or 1% in its Berkeley and Charleston County parts.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
We couldn’t open the current Unified Development Ordinance, so the zoning and residency rules here come from the town’s 2020 adoption as reported in the news. Confirm them with the Planning Department before you apply.
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.
Dorchester County, South Carolina
Pick your area
Summerville and the unincorporated county have different rules. Parts of North Charleston are also in Dorchester County.
Town of Summerville
Confirm your zoning and residency
Check that your district allows short-term rentals and that you meet the residency rule. You must live there at least 183 days a year and be on site whenever guests are registered.Source
Register and get a business license
Register through the town’s Citizenserve portal, keep a business license and liability insurance, and schedule the town’s first safety inspection. Keep two years of records of the days you lived there and the days you rented.Source
Register for state and local taxes
The state-collected tax on stays here is 8% in the Dorchester County part (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. File the town accommodations tax with the Summerville Finance Department by the 20th of each month (2% in the Dorchester part, 1% in the Berkeley and Charleston parts). Airbnb doesn’t list it as a tax it collects. In the Berkeley and Charleston County parts the state-collected rate is 10% and those counties’ 2% fees also apply.Source
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
- Summerville announces new regulations for short term rentals (February 10, 2020) · Live 5 News
- Code section · Town of Summerville (Municode)
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.