Oconee County
short-term rental taxes.

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

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

Checked against the source

No action
Short-term rentals are allowed in Oconee County
The record lists no ban. Zoning and HOA rules for your address still apply.
To do
Get the Oconee County short-term rental license or registration
tax registration required via county online portal; no land-use/STR permit found
To do
Collect and remit the 3% Oconee 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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What to know.

The record for Oconee 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: 3%
Cities tracked: 5

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.

Oconee: 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).

Oconee: Recorded remittance instructions

Oconee County via Accommodations Tax Payment & Registration Portal

Source for these notes: oconeesc.com: accommodations tax

How county vs. city works here

The recorded county rate is 3%
The occupancy-tax rate for Oconee 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 Oconee 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

Oconee 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 Oconee County

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

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

Communities outside city limits

Unincorporated communities in Oconee County include Chickasaw Point, Fair Play, Keowee Key, Longcreek, Newry, South Union, Tamassee and Utica. An address in one of them is outside city limits, so Oconee County rules apply. These are Census-designated places, not separate tax authorities.