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Taxes›South Carolina›Anderson and Pickens counties›Clemson

Clemson
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for Clemson, South Carolina. Check the current requirements for your exact address.

Rental conditions are recorded in Clemson
HARD CAP 25 rental days/calendar year.
Find published guidance for your Clemson address
Check published permit and tax guidance for Clemson.

What you need to do in Clemson

Checked against the source
  1. To do
    Meet the local rental conditions

    HARD CAP 25 rental days/calendar year.

  2. To do
    Get the Clemson short-term rental license or registration

    Fee: STR registration required (since 2015) $100/yr per dwelling.

  3. To do
    Collect and remit the 2% Clemson occupancy tax yourself

    The record says booking platforms do not collect it, so you add it to every booking, platform and direct, and pay it to the authority.

  4. To confirm
    Find out how often you file and when returns are due

    The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

Verify each step with the authority before you file or apply. Source

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What to know.

HARD CAP 25 rental days/calendar year. The record for Clemson lists 2% as the occupancy tax, but its recorded total of 9% (2% + 2% + 5%) does not reconcile with it and needs review. The state table lists a 7% South Carolina state accommodations tax in addition. This combines the 5% state sales tax and 2% state accommodations tax. Local taxes may apply separately. A license or registration is required. Fee: STR registration required (since 2015) $100/yr per dwelling.

At a glance.

Local tax
2%
State tax
7%
Total for a direct booking
9% or more
License
Required
Local filing
You collect and remit

Other taxes or assessments may apply. Review tax context and confirm the full amount for your rental with the authority.

SourceSources & confidenceHow we researchReport a problem with this page

What the recorded taxes cover

Conflicting recorded total: 9%

The combined total has an inconsistent or unconfirmed component breakdown: 2% City LAT; 2% Remit monthly; 5% Penalty after 30th). It is excluded from the estimate. The separately recorded occupancy rate is used where available; the estimate is partial and other taxes may apply. Confirm the current total with the authority.

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Clemson: Recorded penalties and interest

5% of unpaid tax for each month or portion thereof after the 30th day of the month until paid; failure to remit is a misdemeanor punishable by up to $500 or 30 days imprisonment (Ord. CC-2005-24, Sec. 12-44).

Clemson: Recorded effective date

2005-09-01

Clemson: Recorded remittance instructions

City of Clemson Finance online portal or 1250 Tiger Blvd Ste 2

Source for these notes: clemsoncity.org: rental housing

Platform tax collection guidance for Clemson

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbPlatform collectsYou collect and remit
VrboPlatform collectsYou collect and remit
Booking.comPlatform collectsYou collect and remit
DirectYou collect and remitYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Get the required license or registration

    Apply before you list. Fee: STR registration required (since 2015) $100/yr per dwelling.

  • Collection of the 2% local tax

    You collect and remit this tax using the linked filing instructions.

  • File your tax returns

    Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

  • Check the state tax requirements

    Use the linked state tax instructions to register and file.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
Clemson occupancy tax2%
Source
Source linked
South Carolina state accommodations tax7%
Source
Source linked
Licensing recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Clemson STR tax FAQ

Does Airbnb pay my Clemson occupancy taxes?

You collect and remit this tax for Airbnb and direct bookings.

Do I need a license to Airbnb in Clemson?

A license or registration is required. Fee: STR registration required (since 2015) $100/yr per dwelling.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.