Pickens County, South Carolina
Central, SC vacation rental requirements
We found no short-term rental permit or rules in Central’s code. You owe 8% state-collected tax plus the 1.5% Pickens County fee, and the town may require a business license.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
We searched for short-term rental rules in November 2026 and found none. Confirm with the Town of Central before you list.
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.
Pickens County, South Carolina
Register for the county fee
File the county accommodations fee with Pickens County monthly, quarterly, or yearly depending on your volume. Inside a city it’s 1.5%, and the city may add its own tax.Source
Then your city or area
Pick your area.
Town of Central
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 Pickens County accommodations fee (1.5% inside town limits) with the county, and ask the town whether it charges its own accommodations tax.Source
Ask about zoning and a business license
Ask the Town of Central whether zoning allows a short-term rental at your address and whether you need a business license. Check your HOA rules too.
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
- Code section · Pickens County (Municode)
- ST-575: Sales tax rates by municipality · South Carolina Department of Revenue
- Code of ordinances · Town of Central (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.