Skip to content
Taxes›South Carolina›Pickens County›Central

Central
short-term rental taxes.

Data date: Jun 2026

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

What you need to do in Central

From the linked source
  1. To confirm
    Check that short-term rentals are allowed at your address

    The record has no finding on whether Central allows short-term rentals. Ask the planning or zoning office before you list.

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

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

    Where to apply

  3. 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.

  4. 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 Central 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 Central affects your rental.

Create a free account

What to know.

The published guide for Central lists 3% county occupancy tax. 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.

County tax
3%
State tax
7%
Total for a direct booking
10%
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.

Central: Recorded penalties and interest

5% of fee due if not paid by the 20th of the following month (Pickens County local accommodations fee; remit to the county).

Source: co.pickens.sc.us: short term rentals

Central: Recorded filing portal

Open the filing portal (pickenscountysc-self.govplatform.com)

Central: Recorded remittance instructions

Pickens Co portal by 20th monthly; 5% penalty

Central: Recorded filing schedule

Filing frequency: Monthly.

Pickens County: 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).

Source: co.pickens.sc.us: short term rentals

Pickens County: Recorded remittance instructions

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

Pickens County: Recorded filing schedule

Filing frequency: Monthly.

Pickens County: County tax applicability

The county tax is shown separately from municipal tax.

Platform tax collection guidance for Central

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 3% county tax

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

  • File your tax returns

    File monthly returns. Due by the 20th (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
Pickens County occupancy tax3%
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.

Central STR tax FAQ

Does Airbnb pay my Central occupancy taxes?

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

Do I need a license to Airbnb in Central?

The licensing requirement for Central 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 (per the source).