LicensedRental

York County, South Carolina

Unincorporated York County, SC vacation rental requirements

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.

Checked against official sources November 6, 2026

Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.

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County permit
Required, renewed yearly
Zoning compliance application with Planning and Development Services, plus the council’s filing fee.Source
Owner-occupied only
Primary residence
Proof from the County Assessor that the home is your primary residence.Source
Yearly cap
120 rental days
Taxes
8% + 3% county
8% state-collected; 3% county accommodations tax for unincorporated areas.Source

Short-term rentals are a conditional use in the county’s agricultural and residential districts and in two mixed-use districts. Lake Wylie lots near the shoreline may have other overlay rules; ask Planning.

On the Catawba Indian Reservation the state collects an 8% Catawba tribal sales tax on accommodations instead of the state tax. Ask the county whether its 3% tax and permit apply there.

Airbnb collects the state-collected tax on its bookings here, but its South Carolina tax article doesn’t list this area’s county or city accommodations tax. File that one yourself for every booking.

Your licensing checklist

In order: the state, the county, then the town.

State of South Carolina

  1. 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

    MyDORWAY →

  2. 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

  3. 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

  4. 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

  5. Then your county and city

    Business licenses, rental permits, and zoning are where South Carolina towns differ most. Pick your area.

York County, South Carolina

  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.

York County (unincorporated areas)

  1. Apply for the county permit

    File a zoning compliance application with Planning and Development Services describing the rental and giving the owner’s or manager’s contact information, with written proof from the County Assessor that it is your primary residence. Pay the filing fee set by County Council. Renew every year on the permit’s anniversary.Source

  2. 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. The county also charges a 3% local accommodations tax in unincorporated areas. Ask the county Finance Office how to register and when to file.Source

  3. Business license

    York County doesn’t require a business license in unincorporated areas.Source

House rules for guests

Guests
8 overnight, 20 during the day
Source
Stays
Under 30 days
Rentals of 30 days or more aren’t short-term rentals.Source
Rental days
120 a year
Source

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.