Local Accommodations Tax Application*

*Applications will be processed within 5-7 business days. This application is to establish an account for newly operating short-term rentals.

Charleston County Ordinance #910, adopted by Charleston County Council on November 16, 1993, established an Accommodations Fee of 2 percent (2%) to be collected from renters of transient room accommodations (occupied less than thirty-day duration). These include hotels, motels and other lodging facilities that offer accomodations to tourists throughout the entire Charleston County area including the municipalities within Charleston County. The purpose of the fee is to build and enhance the facilities that serve the tourists who visit Charleston and to promote and further encourage tourism in the County.

Properties located within the listed cities or towns are subject to the Accommodations Fee Rate for the city or town plus the 2 percent (2%) fee rate for Charleston County.

Check with your local municipality or jurisdiction in regards to zoning and business license requirements.

ATAX Information
ATAX Ordinance 1944
ATAX Q&A

Charleston County also collects and enforces Accommodations Fees on behalf of several cities or towns located within Charleston County.

Those cities or towns and their Accommodations Fee Rates are listed below:

City / Town
Rate %

City of Charleston

2%

City of North Charleston

2%

City of Folly Beach

2%

City of Isle of Palms

2%

Town of Kiawah Island

1%

Town of Mount Pleasant

1%

Town of Seabrook Island

1%

Town of Sullivan's Island

1%