Oconee County, South Carolina
Westminster, SC vacation rental requirements
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.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Violations carry a $500 fine or up to 30 days in jail per offense, and can cost you the business license.
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
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
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
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
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
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
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
Then your city or area
Pick your area.
City of Westminster
License and register before advertising
Sign the city’s license and registration form and attest that zoning is met, the home has the 4% assessment, it passed inspection, no deed restriction forbids it, and it won’t be used for parties or events.Source
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. File the city’s 1.5% accommodations tax with the City of Westminster and register with Oconee County for its 1.5%.Source
House rules for guests
Sources
- Accommodations tax · South Carolina Department of Revenue
- Collection and remittance by Airbnb in South Carolina · Airbnb
- Revenue Ruling #15-4: vacation rentals of a residence · South Carolina Department of Revenue
- Accommodations Tax · Oconee County
- Code section · City of Westminster (Municode)
- Code section · City of Westminster (Municode)
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.