Pickens County, South Carolina
Clemson, SC vacation rental requirements
Clemson limits short-term rentals to 25 rental days per year per home, a limit the city tied to football and graduation weekends. You register yearly ($125), pass an inspection, and display a city sign or decal while renting.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Longer-term rentals fall under Clemson’s separate rental housing permit ($125, July 1 to June 30).
Part of Clemson is in Anderson County, where the county’s 3% fee applies instead of Pickens County’s. Ask the city which county fee applies to your parcel.
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.
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.
City of Clemson
Register with Planning & Development
All owners sign the registration form and report last year’s rental days. If you don’t live there, name a person in charge within 50 miles of Clemson.Source
Pass the yearly inspection
Inspections run January 1 to April 14. You need smoke detectors in every bedroom, hallway, and common area, a 2.5-lb ABC extinguisher, a CO detector with gas or an attached garage, an evacuation plan on each bedroom door, and pool gates.Source
Show the city sign or decal
Display it where it’s visible from the street on every rental day. Tenants must park on site on paved or improved surfaces, even on game days.Source
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 monthly with the City of Clemson, and the Pickens County fee with the county.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
- Code section · Pickens County (Municode)
- Rental Housing (short term rentals) · City of Clemson
- Code of ordinances, ch. 13, art. IV: short-term residential rentals · City of Clemson (enCodePlus)
- Hospitality & Accommodations Taxes · City of Clemson
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.