Pickens County
short-term rental taxes.

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

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

Checked against the source

No action
Short-term rentals are allowed in Pickens County
The record lists no ban. Zoning and HOA rules for your address still apply.
To do
Get the Pickens County short-term rental license or registration
mandatory STR registration via county portal (since Jul 2024; compliance letters mailed)
Where to apply
To do
Collect and remit the 3% Pickens 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 do
File monthly returns
Due by the 20th (per the source).

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

Get a reminder before each monthly Pickens County return is due

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What to know.

The record for Pickens 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: 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.

Pickens: 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).

Pickens: Recorded remittance instructions

Pickens County via govplatform portal; due 20th monthly (5% penalty)

Pickens: Recorded filing schedule

Filing frequency: Monthly.

Source for these notes: co.pickens.sc.us: short term rentals

How county vs. city works here

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

Pickens 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 Pickens County

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

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

Communities outside city limits

Unincorporated communities in Pickens County include Arial, Cateechee, Clemson University and Dacusville. An address in one of them is outside city limits, so Pickens County rules apply. These are Census-designated places, not separate tax authorities.