Unincorporated Florence, SC vacation rental requirements

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 →

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.

Register for the county accommodations tax

Florence County’s local accommodations tax applies to rooms and residences rented to transients (stays under 30 days) in the county. File with the Florence County Finance Department by the 20th, using a separate coupon for each rental. The county’s guide doesn’t state the rate; ask Finance (843-665-3013).Source

Then your city or area

The City of Florence has its own zoning rules and rental registry. Pick your area.

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. File the Florence County local accommodations tax with the county Finance Department by the 20th; ask Finance (843-665-3013) for the rate. Airbnb doesn’t list it among the taxes it collects.Source

Ask about zoning and a business license

Ask the Florence County (unincorporated areas) whether zoning allows a short-term rental at your address and whether you need a business license. Check your HOA rules too.