Spartanburg County, South Carolina
Landrum, SC vacation rental requirements
Landrum’s code isn’t online and its business page doesn’t mention short-term rentals, but every business in the city needs a city business license. The state-collected tax is 8%; we found no city accommodations tax.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Landrum’s code of ordinances isn’t posted online, so we couldn’t search it. In 2018 council tabled an ordinance that would have required a business license and an accommodations tax for Airbnb rentals; ask City Hall whether anything was adopted later.
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.
Spartanburg County, South Carolina
Register for the state-collected tax
The 8% state-collected tax applies to stays under 90 days anywhere in the county. Airbnb collects it on its bookings; for direct bookings, get a SCDOR retail license and file through MyDORWAY.Source
Then your city or area
Business licenses, zoning, and any city accommodations tax are set by each city or town. Pick your area.
City of Landrum
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. We found no city accommodations tax on Landrum’s business page.Source
Ask about zoning and a business license
Ask the City of Landrum 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
- ST-575: Sales tax rates by municipality · South Carolina Department of Revenue
- Business license and compliance · City of Landrum
- Landrum considers tax ordinance for Airbnb homes (January 15, 2018) · Tryon Daily Bulletin
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.