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Taxes›South Carolina›Berkeley and Charleston and Dorchester counties›Summerville

Summerville
short-term rental taxes.

Data date: Jun 2026

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

Rental conditions are recorded in Summerville
permitted only in D-MX UC-MX N-B G-B zones. Lodging Conditional Use permit and/or Special Exception via Citizenserve.
Find published guidance for your Summerville address
Check published permit and tax guidance for Summerville.

What you need to do in Summerville

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

    permitted only in D-MX UC-MX N-B G-B zones. Lodging Conditional Use permit and/or Special Exception via Citizenserve.

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

    The record does not state the fee or term. The licensing office lists both.

    Where to apply

  3. To do
    Collect and remit the 2% Summerville 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, though a note says returns are due by the 20th of each month. Confirm the schedule with the tax office.

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

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What to know.

permitted only in D-MX UC-MX N-B G-B zones. Lodging Conditional Use permit and/or Special Exception via Citizenserve. The published guide for Summerville lists 2% local occupancy tax. 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.

At a glance.

Local tax
2%
State tax
7%
Total for a direct booking
9%
License
Required
Local filing
You collect and remit
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

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

Summerville: Recorded penalties and interest

Late remittance: fine up to $500 or 30 days in jail (Ord. Sec. 8-124); remittance due 20th of each month (over $50/mo), quarterly ($25-50/mo), or annually (under $25/mo) (Sec. 8-122); filed rate 2% consistent with town budget line for local accommodations tax, not independently confirmed.

Summerville: Recorded remittance instructions

Local A/H taxes direct to Town of Summerville by 20th of month; state 7%+local sales via SCDOR

Source for these notes: summervillesc.gov: business licenses

Platform tax collection guidance for Summerville

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 for the required license or registration with the licensing office before you list.

  • 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, though a note says returns are due by the 20th of each month. Confirm the schedule with the tax office.

  • 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
Summerville 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.

Summerville STR tax FAQ

Does Airbnb pay my Summerville occupancy taxes?

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

Do I need a license to Airbnb in Summerville?

A license or registration is required.

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, though a note says returns are due by the 20th of each month. Confirm the schedule with the tax office.