Greenville County, South Carolina
Simpsonville, SC vacation rental requirements
Since October 2025, Simpsonville requires a city permit and business license for every short-term rental where the owner moves out during the stay; rentals where the owner stays home must qualify as a bed and breakfast inn. The permit application is $250, renewed yearly, and the city adds a 3% accommodations tax.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Three code violation convictions in 12 months suspend the permit for 12 months.
The ordinance’s definition says the agent must live within 15 miles, but §10-297 says 12 miles. Ask the city which applies.
Airbnb collects the state-collected tax on its bookings here, but its South Carolina tax article doesn’t list this area’s county or city accommodations tax. File that one yourself for every booking.
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.
Greenville County, South Carolina
Then your city or area
Permits, zoning, and the local accommodations tax are set by each city. Pick your area.
City of Simpsonville
Get a business license, then the permit
The permit is issued only with a valid city business license. Apply with your deed, bedroom count, proof of liability insurance with any short-term rental rider, your agent’s 24-hour contact, an HOA certification if you’re in an HOA, and the guest agreement the city requires.Source
Name a short-term rental agent
The agent (you can be your own) must be over 21 and live within 12 miles, and must answer city notices about noise, parking, or crowding. Tell the planning department within 7 days if the agent changes.Source
Register for state and local taxes
The state-collected tax on stays here is 7% (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 city’s 3% accommodations tax with the City of Simpsonville.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
- Code section · City of Simpsonville (Municode)
- Code section · City of Simpsonville (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.