Spartanburg County, South Carolina
Unincorporated Spartanburg County, SC vacation rental requirements
Spartanburg County has no short-term rental zoning rules and doesn’t require a business license. Outside city limits you owe the 8% state-collected tax; we found no county 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.
Spartanburg County says it has no zoning rules for short-term rentals and doesn’t require a business license. Check deed restrictions and HOA rules, which often limit rentals in subdivisions.
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.
Spartanburg County (unincorporated areas)
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 county accommodations tax. The county’s 2% hospitality tax covers prepared food and drinks only.Source
Check your deed and HOA
The county doesn’t regulate short-term rentals through zoning, but subdivision covenants and HOA rules can ban or limit them.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
- ST-575: Sales tax rates by municipality · South Carolina Department of Revenue
- Planning and Development: frequently asked questions · Spartanburg County
- Code of ordinances · Spartanburg County (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.