Skip to content
Taxes›South Carolina›Oconee County›Walhalla

Walhalla
short-term rental taxes.

Data date: Jun 2026

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

What you need to do in Walhalla

Checked against the source
  1. No action
    Short-term rentals are allowed in Walhalla

    The record lists no ban. Zoning and HOA rules for your address still apply.

  2. To confirm
    Check whether you need a license or permit

    The record does not say whether Walhalla requires a short-term rental license. Ask the city or county licensing office.

  3. To do
    Collect and remit the 4.5% combined local taxes 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 do
    File monthly returns

    Due by the 20th of the month (per the source).

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

Get a reminder before each monthly Walhalla return is due

Save your rental and its filing dates for free. Starter and Pro email you before each saved date, and when a published rule change for Walhalla affects your rental.

Create a free account

What to know.

The published guide for Walhalla lists 4.5% combined tax rate. Recorded components: 3% City LAT; 1.5% Oconee Co layer. 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. License or registration details are not available.

At a glance.

Combined tax
4.5%
State tax
7%
Total for a direct booking
11.5%
License
Not available
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.

Walhalla: Recorded exemptions

Accommodations supplied to the same person or persons for 90 continuous days or more are not considered proceeds from transients.

Walhalla: Recorded penalties and interest

15% penalty of fee due if not paid by the 20th of the month due; remit monthly if avg tax >$50/mo, quarterly if $25-50/mo, annually if <$25/mo; payment by cash, check, or money order only.

Walhalla: Recorded remittance instructions

Monthly to City of Walhalla; 10% penalty after 20th; + county portal

Walhalla: Recorded filing schedule

Filing frequency: Monthly.

Source for these notes: ecode360.com

Platform tax collection guidance for Walhalla

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

  • Find permit information

    Permit requirements are not available in this guide. The linked authority provides application information.

  • Collection of the 4.5% combined tax

    You collect and remit this tax using the linked filing instructions.

  • File your tax returns

    File monthly returns. Due by the 20th of the month (per the source).

  • 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
Walhalla combined taxes4.5%
Source
Source linked
City LAT3%
Source
Source linked
Oconee Co layer1.5%
Source
Source linked
South Carolina state accommodations tax7%
Source
Source linked
Licensing recordNot available
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Walhalla STR tax FAQ

Does Airbnb pay my Walhalla occupancy taxes?

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

Do I need a license to Airbnb in Walhalla?

The licensing requirement for Walhalla is not available. Check state and local license or registration rules before listing.

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?

File monthly returns. Due by the 20th of the month (per the source).