Short-term rentals in Lexington County, explained properly.

Sec. 132.00(h): the maximum overnight occupancy of a short-term rental shall not exceed two persons per bedroom, excluding minor children under the age of five per bedroom. Persons over the age of five are counted as an adult. In no instance shall the bedroom occupancy exceed the capacity of the septic tank, as approved by SCDHEC.

Sec. 132.00(e) (Minimum Guest's Age) applies to all dwelling units being used as a short-term rental.

Sec. 132.00(c): the property owner and/or registered agent must be willing to take inquiries at all times, or must provide contact information for a designated responsible local representative who is willing to receive inquiries and address issues and who is authorized to accept service of process on behalf of the owner. The local representative must be in close proximity and be on-site within 45 minutes if notified of any issues that need to be addressed. Being unable to be reached as required is a violation (Sec. 132.10(h)).

Sec. 132.00(d): any advertisement for a short-term rental, to include online listings, must include the current short-term rental zoning permit number, as issued by the County, within the description section of the advertisement.

Sec. 132.00(g): guests shall be advised of the parking plan and the maximum number of vehicles allowed. Over-night street parking is prohibited. Any temporary street parking shall not impede traffic, be located directly in front of a neighboring property, or impede the ability of neighboring property owners to access their property. Parking of vehicles by guests or hosts on adjacent property, or in a way that encumbers access to adjacent property, is a violation (Sec. 132.10(c)).

Sec. 132.00(i): the property owner, registered agent, and/or responsible local representative must notify each household or tenant immediately adjacent to the rental and any property, neighborhood, or community association, if applicable, and must provide each household or tenant and association with the address of the short-term rental and the contact information of the owner, registered agent, and/or responsible local representative.

Sec. 132.00(k) (On-Site Sewage Disposal System): the owner, registered agent and/or local representative shall provide proof of inspection by a Good Operating Condition Report by a SCDHEC licensed inspector. The inspection must take place within 30 days of application and requires a pump-out of the septic tank to ensure a proper inspection of the interior of the tank, to check for leaks from the building, and to check for saturated conditions in the drain field. Documentation shall also be provided that the septic tank and drain field is sufficient to address potential increased waste and wastewater from the dwelling unit. Annual follow up inspections may be required by the County.

Sec. 132.00(b): inspections to ensure safety and compliance with Article 13 may be performed by the County, if deemed necessary and with a 24-hour notice to the permit holder. An inspection checklist will be developed and amended, as necessary, by the County.

Sec. 132.00(j): the owner, registered agent, and/or local representative shall maintain the property (all structures, yard areas, etc.) in accordance with the Neighborhood Appearance District standards found in Article 5 of the Zoning Ordinance. Sec. 132.00(l): the owner and/or registered agent shall develop a plan to address and prevent nuisances, such as noise, glare/light, parking, and trash/litter; all applicable provisions of the Performance Standards Section must be met, and the rental shall comply with Section 21.21 for Residential Accessories. Lighting that violates Section 24.50, trash placed on adjacent property or public areas or outside waste cans, waste cans put at the curb more than 12 hours before pickup or left more than 12 hours after pickup, and noise that is a nuisance under the County Code of Ordinances are violations (Sec. 132.10(d) to (g)).

Sec. 132.20 says penalties for violations of Article 13 are in the same manner as Section 174.10 of the Zoning Ordinance (not read, so no fine amount is stated here). In addition the Zoning Administrator or Short-Term Rental Administrator will use these enforcement methods: (a) revocation of the permit, with a new application, approval and permitting, including a Special Exception Review by the Board of Zoning Appeals, required before the rental is re-established; (b) a request that the leasing or rental firm remove the listing until compliance is achieved; (c) treating each day a violation continues after revocation or a violation notice as a separate offense; (d) possible refusal of future permits for properties owned or operated by the same owner, agent or local representative. Violations listed in Sec. 132.10 include operating or advertising without the permit, a false certified statement in an application or renewal, any activity so disruptive that it is justly reported to the Community Development Department or Sheriff's Department, and violating any local, state or federal law. Tenants can also be held responsible (Sec. 132.20(e)).

Sec. 132.30 makes revocation an additional enforcement method for severe, repeat offenses, or other applicable situations determined by the Zoning Administrator or Short-Term Rental Administrator. The administrator gives written notice by personal service, certified mail and posting of the property. The owner, agent or local representative has 72 hours or three calendar days from the date of the notice to address the issues and create and execute an abatement plan, then 10 days after executing it to reach compliance, or the permit is immediately revoked. Leasing or renting must cease immediately during the abatement and compliance process until compliance is reached. If two violations occur within a 365-day period, the permit is immediately revoked and may be re-issued only after Board of Zoning Appeals approval. Appeals of any revocation or other interpretation of Article 13 go to the Board of Zoning Appeals. Re-permitting after revocation requires a new application and a Special Exception Review by the Board of Zoning Appeals (Sec. 132.20(a)).

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.