Richland County, South Carolina
Columbia, SC vacation rental requirements
Every short-term rental in Columbia (under 30 days) needs zoning approval, a city business license, and a yearly STR permit ($50 application plus $100 owner-occupied or $250 non-owner-occupied). Since 2026, new rentals are allowed mainly in commercial and mixed-use districts, or in residential areas only on four-lane roads or if owner-occupied. Guests pay 9% state-collected tax plus the city’s 3% tourism development fee.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Violations earn points ($100 each); 15 points in 12 months starts revocation. Owners must keep two years of guest names and phone numbers.
The city paused new permits after a June 2025 shooting at a rental, then adopted the new zoning limits. Existing rentals were not required to move. Ask Planning and Development how this applies to your address.
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.
Richland County, South Carolina
Know which government you’re in
Inside Columbia, the city’s permit, business license, and 3% tourism development fee apply. Outside city limits, you need a county business license and file the county’s 3% accommodations tax.Source
Then your city or area
Pick your area.
City of Columbia
Check zoning first
Use the city’s STR zoning viewer or ask Planning and Development. New non-owner-occupied rentals in residential districts need frontage on a four-lane arterial or collector street. Owner-occupied means the home gets the county’s 4% legal residence ratio.Source
Get a city business license
You need the business license before the STR permit. Licenses expire April 30 and fees are based on gross revenue. Apply through the city’s self-service portal.Source
Apply for the STR permit
Submit the final application on the city’s Tolemi platform after zoning and the business license. You (or a responsible local representative) must live or work within 45 miles. Put the permit number in every online listing.Source
Notify neighbors
Tell each adjacent household and any neighborhood association that the home is a short-term rental, with your or your representative’s phone number.Source
Register for state and local taxes
The state-collected tax on stays here is 9% (8% in the Lexington County part of the city) (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. The city’s 3% tourism development fee is paid to the City of Columbia by the 20th of each month, online or by mail. Airbnb lists the Columbia 3% fee among the local taxes it collects; file it yourself for direct bookings.Source
House rules for guests
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
- Local accommodations tax information · Richland County Business Service Center
- Short-term rentals: where they are allowed · City of Columbia Planning and Development
- 2025 business license welcome packet · City of Columbia Business Licensing
- Short-term rentals · City of Columbia Code Enforcement
- Code section · City of Columbia (Municode)
- Columbia, West Columbia make moves on short-term rentals (January 7, 2026) · South Carolina Public Radio
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.