South Carolina county rules

Sumter County, SC vacation rental rules and taxes

Sumter County has a modest rental market around the city and Shaw Air Force Base. The county charges a 3% accommodations fee outside cities, and the City of Sumter charges its own 3%, on top of the 9% state-collected tax.

Checked against official sources November 6, 2026

Market

About 95 Airbnb listings

State-collected tax

7% state + 2% local sales taxes, countywide.Source

County accommodations fee

3% unincorporated

1.5% in cities that hadn’t imposed their own full 3%.Source

What to do

Then your city or area
Pick your area.

Towns

Full guide

Sumter (city)

We found no short-term rental permit or rules in Sumter (city)’s code. You owe 9% state-collected tax + 3% city accommodations fee, and the town may require a business license.

Full guide

Unincorporated Sumter County

We found no short-term rental permit or rules in Sumter County’s code for areas outside city limits. Guests pay 9% state-collected tax plus the county’s 3% accommodations fee.

Sources

Sumter, South Carolina Airbnb market data (12 months to October 2026) · AirROI
ST-575: Sales tax rates by municipality · South Carolina Department of Revenue
Code section · Sumter 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 Spot something out of date?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.