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Taxes›South Carolina›Charleston County›James Island

James Island
short-term rental taxes.

Data date: Jun 2026

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

Rental conditions are recorded in James Island
STR/B&B allowed ONLY in full-time owner-occupied homes. no signage/visible evidence in residential zones. 25% permit cap proposed (not adopted).
Find published guidance for your James Island address
Check published permit and tax guidance for James Island.

What you need to do in James Island

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

    STR/B&B allowed ONLY in full-time owner-occupied homes. no signage/visible evidence in residential zones. 25% permit cap proposed (not adopted).

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

    STR/B&B allowed ONLY in full-time owner-occupied homes; max 3 guest rooms; permit required and permit number must appear in ads; no signage/visible evidence in residential zones; 25% permit cap proposed (not adopted)

    Where to apply

  3. To do
    Airbnb, Vrbo and Booking.com collect the 2% James Island occupancy tax for you

    That is per the record. On direct bookings, you collect and remit it yourself.

  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.

STR/B&B allowed ONLY in full-time owner-occupied homes. no signage/visible evidence in residential zones. 25% permit cap proposed (not adopted). The published guide for James Island 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
Platform collects
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

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

James Island: Recorded exemptions

The fee applies to transient room accommodations occupied for less than thirty days; stays of 30+ days are not subject (Charleston County Ordinance #910, adopted 11-16-1993; county fee applies county-wide including municipalities).

James Island: Recorded effective date

1993-11-16

James Island: Recorded remittance instructions

County 2% to Charleston County; state to SCDOR

Source for these notes: jamesislandsc.us: short term rentals

Platform tax collection guidance for James Island

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

PlatformStateLocal
AirbnbPlatform collectsPlatform collects
VrboPlatform collectsPlatform collects
Booking.comPlatform collectsPlatform collects
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

    Platforms collect this tax. You collect and remit tax on direct bookings.

  • 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
James Island 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.

James Island STR tax FAQ

Does Airbnb pay my James Island occupancy taxes?

Airbnb collects this tax. You collect and remit tax on direct bookings.

Do I need a license to Airbnb in James Island?

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. Ask the tax office how often you file and when returns are due.