LicensedRental

Oconee County, South Carolina

Walhalla, SC vacation rental requirements

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.

Checked against official sources November 6, 2026

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City rules
Draft only
Planning Commission draft, December 2025.Source
Proposed zoning
Conditional use in R-25
Detached homes and accessory dwellings; not manufactured homes.Source
Taxes
7% state + 1.5% county
Ask the city whether it adds its own tax.Source

Downtown lofts in the Core Commercial district are treated as commercial lodging, not short-term rentals, under the draft.

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

  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.

Oconee County, South Carolina

  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.

City of Walhalla

  1. Ask the city before you list

    Call Community Development to find out whether the ordinance has passed and whether you need a zoning permit.Source

  2. 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. Register with Oconee County for its 1.5% accommodations tax, and ask the city whether it charges its own.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.