Orangeburg County, South Carolina
Orangeburg, SC vacation rental requirements
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%.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Orangeburg County’s ordinance lets the county charge up to 1.5% inside a city only with the city’s consent, with a 3% combined cap. Ask the county whether any of its tax applies inside Orangeburg.
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.
Orangeburg County, South Carolina
Then your town or area
Pick your area.
City of Orangeburg
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. File the city’s 2% accommodations tax with the City of Orangeburg Finance Department by the 20th of each month. Airbnb’s South Carolina tax article doesn’t list the City of Orangeburg’s local accommodations tax, so plan to file it yourself, including on Airbnb bookings.Source
Ask about zoning and a business license
The city’s tax form asks for a business license number. Ask the City of Orangeburg whether zoning allows a short-term rental at your address and which business license applies. Check your HOA rules too.Source
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 Monthly Report · City of Orangeburg Finance Department
- South Carolina Airbnb market data (active listings, 12 months to October 2026) · AirROI
- Code section · Orangeburg County (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.