LicensedRental

Lexington County, South Carolina

Cayce, SC vacation rental requirements

We found no short-term rental permit in Cayce’s code, but the city requires every non-owner-occupied rental unit to register each year (no fee) and charges a 3% local accommodations tax. Guests pay 8% state-collected tax plus the city’s 3%.

Checked against official sources November 6, 2026

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Rental registration
Required for non-owner-occupied units
Yearly, May 1 to April 30; $0 fee, $100 a year if caught unregistered. Owner or person in charge within 75 miles.Source
Taxes
8% + 3% city
State-collected 8% plus the city’s 3% local accommodations tax.Source

Airbnb’s South Carolina tax article lists the state taxes and the local taxes the state administers, plus a short list of county and city taxes. No local tax in this county is on that list, so file the local accommodations tax yourself, even on Airbnb bookings.

Your licensing checklist

In order: the state, the county, then the town.

State of South Carolina

  1. 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 →

  2. 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

  3. 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

  4. 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

  5. Then your county and city

    Business licenses, rental permits, and zoning are where South Carolina towns differ most. Pick your area.

Lexington County, South Carolina

  1. Inside or outside a town?

    Outside town limits, including most of Lake Murray’s Lexington County shore, you need the county’s Short-Term Rental Zoning Permit. Inside a town, follow the town’s rules.Source

  2. Then your city or area

    Pick your area.

City of Cayce

  1. Register the rental

    Register each non-owner-occupied rental with the city on its form, naming a person in charge within 75 miles. Ask whether short-term rentals also need a business license or zoning approval.Source

  2. 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. Remit the city’s 3% local accommodations tax to the City of Cayce monthly, by the 20th, on the city’s form.Source

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.