LicensedRental

Lexington County, South Carolina

Lexington (town), SC vacation rental requirements

We found no short-term rental permit in the Town of Lexington’s code; its zoning definition of a dwelling excludes transient occupancy, so ask the town whether a rental is allowed at your address. The state-collected tax is 8%, and the town considered a 3% accommodations tax in 2024.

Checked against official sources November 6, 2026

Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.

Only when this town’s rules, fees, or forms change. Unsubscribe anytime.

Town rental permit
None found
Taxes
8% state-collected
Plus a 3% town accommodations tax if it was adopted (proposed in 2024).Source

The county’s STR permit doesn’t apply inside town limits. Many “Lexington” listings are on Lake Murray outside the town; check the unincorporated Lexington County page.

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.

Town of Lexington

  1. Ask about zoning and a business license

    The zoning code defines a dwelling as non-temporary residential use, not transient occupancy. Ask the Town of Lexington whether a short-term rental is allowed in your district and which business license applies.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. The town weighed a 3% local accommodations tax, covering Airbnbs, to start January 1 after an October 2024 vote. Ask the town whether it is in effect and how to file it.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.