Marlboro County
short-term rental taxes.
Tax and permit requirements for Marlboro County. Use your full address to find its governing authorities.
Outside city limits: what you need to do in unincorporated Marlboro County
Checked against the source- To confirmCheck that short-term rentals are allowed at your address
The record has no finding on whether Marlboro County allows short-term rentals. Ask the planning or zoning office before you list.
- To confirmCheck whether you need a license or permit
The record does not say whether Marlboro County requires a short-term rental license. Ask the county licensing office.
- To doCollect and remit the 3% Marlboro 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 confirmFind 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.
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Rental eligibility
Whether short-term rentals are allowed in unincorporated Marlboro County is not established in our record. Check zoning and permit rules with the county before listing.
What to know.
The record for Marlboro 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
- 2%
- Cities tracked
- 5
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Tax details
Exemptions, penalties, filing information, and effective dates from the linked sources.
Marlboro: 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).
Marlboro: Recorded remittance instructions
directly to county
How county vs. city works here
The recorded county rate is 3%
The occupancy-tax rate for Marlboro 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 Marlboro County requires there. Special district rules may also apply.
Sources & confidence
How we collect and check this information · Report a problem with this page
Cities in Marlboro County
Browse local tax and permit requirements or look up your full address.
No matching locations. Try another name or check your address.
Communities outside city limits
Unincorporated communities in Marlboro County include Wallace. An address in one of them is outside city limits, so Marlboro County rules apply. These are Census-designated places, not separate tax authorities.
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