LicensedRental

South Carolina county rules

Oconee County, SC vacation rental rules and taxes

Oconee County’s lakes and mountains draw a large rental market. Every short-term rental must register with the county and pay its 3% accommodations tax (1.5% inside cities). Seneca and Westminster limit residential short-term rentals to owners’ primary homes.

Checked against official sources November 6, 2026
Market
About 670 Airbnb listings
Seneca 293, Salem 103, Westminster 84, Fair Play 59, Mountain Rest 36, West Union 35, Walhalla 32 (AirROI).Source
State-collected tax
7%
No local sales tax in Oconee County.Source
County accommodations tax
3% (1.5% in cities)
Register every rental with the county.Source

Salem and West Union have listings too; we didn’t find their codes online. Ask the town hall about rules and taxes.

What to do

  1. Register with Oconee County

    Register each short-term rental and pay the county accommodations tax online by the 20th of each month. Inside a city it’s 1.5%, and the city may charge its own tax too.Source

    Oconee County accommodations tax →

  2. Then your city or area

    Pick your area.

Towns

Full guide

Seneca

Seneca’s 2019 ordinance limits short-term rentals outside downtown to the owner’s primary residence (taxed at the 4% rate), rented up to 72 days a year. Downtown core commercial properties can be rented regardless. The city and county each add 1.5% accommodations tax.

Full guide

Unincorporated Oconee County

Outside city limits, Oconee County requires every short-term rental to register with the county and pay its 3% accommodations tax. We found no county short-term rental permit or zoning rules.

Full guide

Walhalla

Walhalla has been drafting a short-term rental ordinance since 2023; the December 2025 draft would allow them in R-25 zones with a yearly zoning permit and a 12-person cap. We found no adopted version. Oconee County’s 1.5% accommodations tax applies inside the city.

Full guide

Westminster

Westminster requires a yearly business license and registration for short-term rentals, and the owner must attest the home has the 4% primary-residence assessment. In residential districts, no more than 4 rooms or 4 tenants may be rented and 6 people may stay overnight.

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 Spot something out of date?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.