LicensedRental

South Carolina county rules

Orangeburg County, SC vacation rental rules and taxes

Orangeburg County’s rental market is centered on Lake Marion around Santee and Eutawville. The county has charged a 3% local accommodations tax since January 2024, and Santee and the City of Orangeburg charge their own; we found no county short-term rental permit.

Checked against official sources November 6, 2026
Market
About 110 Airbnb listings
Santee 51, Orangeburg 42, Eutawville 17 (AirROI).Source
State-collected tax
8%
7% state + 1% capital projects sales tax.Source
County accommodations tax
3%
Since January 1, 2024. Inside a town, the county and town together can charge no more than 3%.Source

What to do

  1. Then your town or area

    Pick your area.

Towns

Full guide

Orangeburg

We couldn’t find the City of Orangeburg’s code online to check for short-term rental rules. The city charges a 2% accommodations tax, filed monthly with its Finance Department; with state tax, guests pay at least 10%.

Full guide

Santee

Santee has no short-term rental permit we could find, but it charges a 3% town accommodations tax and can fine owners who don’t collect it. Its zoning allows “tourist homes” in every district, though the definition limits stays to a week. Tax is 11%.

Full guide

Unincorporated Orangeburg County

We found no short-term rental permit or zoning rules for rentals in unincorporated Orangeburg County. You owe 11%: 8% state-collected tax plus the county’s 3% local accommodations tax.

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 Spot something out of date?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.