Short-term rentals in Charleston County, explained properly.

Sec. 6.8.1(B)(4) prohibits variances from the requirements of Sec. 6.8.3(A), the use limitations and standards (eligible dwellings, parking, signage and the Dwelling Group exclusion). Special Exception approval is a separate process that applies to Extended Home Rentals under Sec. 6.8.2(C).

Sec. 6.8.3(A)(4). Legally permitted Principal Dwelling Units and Accessory Dwelling Units may be used as STRPs, even when they are on the same property, but Accessory Structures may not (Sec. 6.8.3(A)(1)). The ZLDR definition of Dwelling Group hasn't been reviewed yet.

Sec. 6.8.3(B) applies to a hosting platform, internet or paid advertising and other postings, advertisements or announcements. Sec. 6.8.4(A) lets the Zoning and Planning Director immediately revoke the Zoning Permit if an advertisement omits the numbers.

Sec. 6.8.3(D) requires the notice in each room where Short-Term Rental Tenants may lodge. It must give the owner's contact information, the STRP Zoning Permit and Business License Numbers for the current year, trash collection location and schedules where applicable, and fire and emergency evacuation routes.

Sec. 6.8.3(A)(2) and (3). The off-street parking schedule in Sec. 9.3.2 hasn't been reviewed yet, so the number of spaces is not shown. A building safety inspection or Building Permit may also be required by the County Building Inspection Services Department (Table 6.8.2, note 1(c)).

Sec. 6.8.4(A). After a revocation, no new Zoning Permit or Business License is issued to the applicant for the same property for one year, and any new application then follows the requirements, processes and fees in effect (Sec. 6.8.4(D)). An owner or authorized agent may appeal a revocation or denial to the Board of Zoning Appeals within 30 calendar days (Sec. 6.8.4(C)).

Sec. 6.8.4(B). Penalty and enforcement provisions in Chapter 11 of the ZLDR (Violations, Penalties, and Enforcement) apply in addition; fine amounts haven't been reviewed yet.

South Carolina charges a 7% tax on rent for rooms, lodgings or sleeping accommodations furnished to transients, including rentals of a residence (S.C. Code § 12-36-920(A)). The South Carolina Department of Revenue (SCDOR) describes this as 5% sales tax plus 2% accommodations tax, together with any local sales and use taxes that SCDOR collects for counties. SCDOR's ST-575 chart lists the total accommodations rate for each county and city.

SCDOR applies accommodations tax to sleeping accommodations of any kind rented to guests for less than 90 consecutive days, including rooms or spaces in your own home and condos. Rentals to the same person for 90 continuous days are not taxed. A home with six or fewer bedrooms is exempt only when the owner or operator lives on the same premises at the time and does not use a rental agency or online travel company to rent the rooms.

SCDOR says owners who book short-term rentals directly must hold a Retail License to file and pay accommodations tax, with one license for each rental location. If you rent only through a property management or online travel company that takes the reservation and the payment, that company remits the tax for the full booking and you do not need a Retail License. A license is also not required if you rent a room or space for no more than one week each calendar quarter, but the tax must still be filed and paid once a year.

Accommodations tax returns and payments must be filed electronically (SCDOR's MyDORWAY or approved software), by the 20th of the month following the end of the filing period.

Under the Local Accommodations Tax Act, a city or county may add a local accommodations tax of up to 3% on stays taxed under S.C. Code § 12-36-920(A). A county may not charge more than 1.5% inside a city or town without that municipality's consent. SCDOR notes that many local accommodations taxes are not administered by SCDOR, so owners must contact the city or county where the rental is located to report them.