Lee County
short-term rental taxes.

Tax and permit requirements for Lee County. Use your full address to find its governing authorities.

Outside city limits: what you need to do in unincorporated Lee County

From the linked source

To confirm
Check that short-term rentals are allowed at your address
The record has no finding on whether Lee County allows short-term rentals. Ask the planning or zoning office before you list.
To confirm
Check whether you need a license or permit
The record does not say whether Lee County requires a short-term rental license. Ask the county licensing office.
To do
Collect and remit the 3% Lee County 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.
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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Before you use these figures

Rental eligibility

Whether short-term rentals are allowed in unincorporated Lee County is not established in our record. Check zoning and permit rules with the county before listing.

Check the recorded local source

What to know.

The record for Lee County lists a 3% occupancy tax. City and district taxes are shown separately, on top of the 7% South Carolina state accommodations tax. Browse the local guides below and check your address. This combines the 5% state sales tax and 2% state accommodations tax. Local taxes may apply separately.

At a glance.

County tax: 3%
State tax: 7%
Highest recorded city rate: Not available
Cities tracked: 2

The highest recorded city rate describes the available dataset. It is not a legal maximum or the full tax due for an address.

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Tax details

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

Lee: Recorded exemptions

Exempt: rentals to the same person for 90+ continuous days; owner-occupied facilities of six or fewer bedrooms not using a rental agency or online travel company; foreign diplomats; and accommodations billed directly to federal agencies, the American Red Cross, federal credit unions, or charitable children's hospitals (S.C. Code § 12-36-920; SCDOR Accommodations page).

Lee: Recorded remittance instructions

directly to county

Source for these notes: rfa.sc.gov: media

How county vs. city works here

The recorded county rate is 3%
The occupancy-tax rate for Lee County is 3%. Use your address to find the applicable jurisdiction. You collect and remit this tax.
Check the rules for your local area
Open a city guide below for city and special district requirements.
Outside city limits, the county rules apply
The list under "Outside city limits" above is what Lee County requires there. Special district rules may also apply.

Sources & confidence

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

FigureValueSourceStatus

Lee County occupancy tax3%

Source

Source linked

South Carolina state accommodations tax7%

Source

Source linked

Sources for the county taxes and local requirements shown above.

Cities in Lee County

Browse local tax and permit requirements or look up your full address.

Outside city limits (unincorporated Lee County)? See what the county requires or Look up your exact address

Communities outside city limits

Unincorporated communities in Lee County include Ashwood, Browntown, Elliott, Manville, St. Charles and Wisacky. An address in one of them is outside city limits, so Lee County rules apply. These are Census-designated places, not separate tax authorities.