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Taxes›South Carolina›Sumter County›Sumter

Sumter
short-term rental taxes.

Data date: Jun 2026

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

What you need to do in Sumter

From the linked source
  1. No action
    Short-term rentals are allowed in Sumter

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

  2. To do
    Get the Sumter short-term rental license or registration

    no city STR ordinance found; city has A-Tax Advisory Committee; business license required

  3. To do
    Collect and remit the 3% Sumter 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 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 published guide for Sumter 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. A license or registration is required.

At a glance.

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

Sumter: Recorded remittance instructions

DOR ST-388 (dor=9%); local LAT direct to City of Sumter Finance

Source: sumtersc.gov: finance

Sumter 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: rfa.sc.gov: media

Sumter County: Recorded remittance instructions

directly to county

Sumter County: County tax applicability

The county tax is shown separately from municipal tax.

Platform tax collection guidance for Sumter

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

  • Get the required license or registration

    Apply for the required license or registration with the licensing office before you list.

  • Collection of the 3% county tax

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

  • File your tax returns

    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.

  • 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
Sumter County occupancy tax3%
Source
Source linked
South Carolina state accommodations tax7%
Source
Source linked
Licensing recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Sumter STR tax FAQ

Does Airbnb pay my Sumter occupancy taxes?

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

Do I need a license to Airbnb in Sumter?

A license or registration is required.

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?

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.