LicensedRental

Lexington County, South Carolina

West Columbia, SC vacation rental requirements

West Columbia adopted new short-term rental rules effective October 7, 2026: overnight occupancy of two people per bedroom, no rentals to guests who live within 25 miles, and a zoning exception only for properties already used or bought as rentals by September 1, 2026. Rentals need a city business license. State-collected tax is 8%.

Checked against official sources November 6, 2026

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City rules
Effective October 7, 2026
Approved September 1, 2026, per news reports.Source
Zoning
Restricted; limited exception
Properties owned by September 1, 2026 that were already STRs (or bought to be one and left empty) can license despite zoning.Source
Maximum guests
2 per bedroom, 9 p.m. to 7 a.m.
Taxes
8% state-collected

We couldn’t find the adopted ordinance online, so these facts come from news reports. A rule letting owner-occupied homes operate regardless of zoning was sent back to the planning commission. Confirm everything with the city before you list.

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 West Columbia

  1. Check zoning and the exception

    Ask the city whether your zone allows a short-term rental. If you rely on the exception, you must pay the current year’s business license fee plus any unpaid prior years, with penalties.Source

  2. Screen guests

    Don’t rent to anyone whose primary residence is within 25 miles of the property.Source

  3. 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. We couldn’t confirm whether West Columbia charges a local accommodations tax; ask the city.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.