Pickens County, South Carolina
Easley, SC vacation rental requirements
Easley’s 2025 development code allows short-term rentals (30 days or less) only as a conditional use in its CC district. You need a business license, a certificate of occupancy, and a local contact who can be on site within an hour.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
We read the October 2025 final draft of the UDO. Confirm with the city that it was adopted as written.
Part of Easley is in Anderson County, which charges its own 3% fee.
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 Easley
Confirm your zoning
Ask Easley Planning whether your property is in the CC district. With your application, list all other short-term rentals within 300 feet.Source
Get your certificate of occupancy and business license
Up to 3 rentable units per dwelling, one on-site parking space per unit (no tandem parking), and a guest register. RVs, boats, and manufactured homes can’t be rented short-term.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 Pickens County accommodations fee (1.5% inside the city) with the county, and ask the city whether it charges its own accommodations tax.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)
- Unified Development Ordinance (final, October 9, 2025) · City of Easley
- ST-575: Sales tax rates by municipality · South Carolina Department of Revenue
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.