LicensedRental

South Carolina county rules

York County, SC vacation rental rules and taxes

York County has more than 300 Airbnb listings in the Charlotte suburbs, mainly Rock Hill, Fort Mill, and Lake Wylie. Outside city limits the county allows short-term rentals only in the owner’s primary residence, with a yearly permit, a 120-night cap, and a 3% county accommodations tax. Rock Hill allows new ones only in commercial and mixed-use zones.

Checked against official sources November 6, 2026
Market
More than 300 listings
Rock Hill 126, Fort Mill 89, Clover 35, York 22 (AirROI); about 40 in Lake Wylie (Airbnb).Source
State-collected tax
8%
5% sales + 2% state accommodations + 1% county capital projects tax.Source
County accommodations tax
3% (unincorporated)
Rock Hill and Fort Mill charge their own 3%.Source
County rules
Owner’s primary residence only
Permit, 120 rental days a year, 8 overnight guests (unincorporated areas).Source

On the Catawba Indian Reservation, the state collects a Catawba tribal sales tax instead of the regular state tax. For accommodations it is 8%, the same total as elsewhere in the county.

Clover and the City of York have smaller markets (about 35 and 22 listings). The City of York charges its own 3% local accommodations tax, due the 20th (code §40-56, §40-57); we couldn’t check Clover’s code online. Ask each town hall about a business license.

What to do

  1. Register for the state-collected tax

    The 8% state-collected tax applies to stays under 90 days. Airbnb collects it on its bookings; for direct bookings, get a SCDOR retail license and file through MyDORWAY.Source

  2. Then your city or area

    Rock Hill, Fort Mill, and Tega Cay have their own rules and taxes; the county’s permit and 3% tax apply outside city limits. Pick your area.

Towns

Full guide

Fort Mill

We found no short-term rental permit or rules in Fort Mill’s code. You owe 8% state-collected + 3% town accommodations tax, and the town may require a business license.

Full guide

Rock Hill

Rock Hill requires a $300 short-term rental permit and a business license, renewed each year by April 30, and allows new rentals only in commercial, office, mixed-use, and downtown zones. Rentals in residential zones that were permitted earlier must stop after April 30, 2029. Tax is 8% state-collected plus the city’s 3% accommodations tax.

Full guide

Tega Cay

Tega Cay’s zoning ordinance calls any rental under 90 days, including a vacation rental, a “tourist home,” and tourist homes aren’t a listed use in any zoning district. Ask the city before you list; the state-collected tax is 8%.

Full guide

Unincorporated York County

Outside city limits, York County allows a short-term rental only in the owner’s primary residence (or its accessory unit), with a county permit renewed every year. Rentals are capped at 120 days a year and 8 overnight guests. Tax is 8% state-collected plus the county’s 3% accommodations tax.

Sources

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.