Short-term rentals in Mauldin, explained properly.

Sec. 10:3.2(B) prohibits short-term rental of an attached single-family dwelling, townhome or multi-family dwelling unit. Sec. 10:3.1 allows short-term rentals as a conditional use in the listed residential districts, subject to the standards in Sec. 10:3.

Sec. 10:3.2(A) says the short-term rental of any property shall be for the home in its entirety and that homes shall not be rented on a per-room basis.

Sec. 10:3.1 says the standards apply to unhosted short-term rentals, where the homeowner vacates the property during the rental period. A hosted short-term rental, where the homeowner resides at the property during the rental period, is permissible as an accessory apartment, where permitted, and is subject to the standards in Sec. 10:1 (Accessory Apartment). Sec. 10:1 and the districts where accessory apartments are permitted were not read for this page.

Sec. 10:3.2(C) sets the limit at two adults per bedroom and no more than six adults in total, counting an adult as any person at least 18 years old. The rental agreement must also have the occupants agree to follow the 2015 International Property Maintenance Code overcrowding and bedroom requirements (IPMC 404.4 and 404.5) in addition to that limit (Sec. 10:3.3(A)(8)(d)).

Sec. 10:3.2(D) prohibits large gatherings, including weddings, reunions and other gatherings with more than eight persons, while the property is used as a short-term rental. The rental agreement must include the occupants' acknowledgement of this prohibition (Sec. 10:3.3(A)(8)(f)).

Sec. 10:3.2(E) caps the vehicles parked at the premises during a rental at one per bedroom or four in total, whichever is less. Occupants park only on the driveway or on other delineated areas along the side or rear of the home. All parking areas must be surfaced with concrete or asphalt; parking on unpaved surfaces such as grass, dirt or gravel is prohibited, and so is parking on-street, while the property is used as a short-term rental.

Sec. 10:3.2(F) strictly prohibits any sign on the premises advertising a short-term rental. Sec. 10:3.2(H) requires the owner or agent to list the short-term rental permit number, the maximum number of adults and the maximum number of parking spaces on all advertisements, listings with booking services and marketing materials, including Airbnb, VRBO/Homeaway, FlipKey and any other online website, listing or booking platform or service.

Sec. 10:3.2(G) requires a copy of the short-term rental business license to be posted in a conspicuous location in the unit, showing the name, address and phone number of the owner(s) and the agent, the license number, the maximum number of adults, the maximum number of vehicles, and the effective and expiration dates of the license. Sec. 10:3.2(I) requires the rental rules to be posted in a conspicuous location in the unit, covering use of the sanitation and recycling roll-carts, parking rules, pertinent safety information, and emergency contact information including the police non-emergency number and the agent.

Sec. 10:3.2(J) requires the owner or agent to keep a guest register with the names, addresses, telephone numbers and dates of occupancy of all guests for two years, for inspection and copying by the City of Mauldin.

Sec. 10:3.4 requires the owner(s) to designate a short-term rental agent on the permit application and allows the owner to serve as the agent if they meet the location and age requirements. The agent must reside within a twelve-mile radius of the property and be over 21. The agent is responsible for the care and maintenance of the residence, routinely monitors and inspects the premises for compliance with City laws, and receives and responds to City notifications about overcrowding, noise, disorderly conduct or violations. A property has one agent at a time; a change of agent must be notified in writing to the City of Mauldin Business and Development Services Department within seven calendar days, and the previous agent stays responsible until the City receives that notice. The application also requires the agent's name, address and 24-hour contact information, including a telephone number and e-mail address, and a written agent affidavit (Sec. 10:3.3(A)(6)-(7)).

Sec. 10:3.3(A)(9) requires, with the permit application, written confirmation from the association president or another person authorized by the property owners' association that short-term rentals are permitted in the neighborhood. The requirement applies to properties located in a neighborhood with a property owners' association.

Sec. 10:3.3(A) lists the documents to attach to the permit application: proof of current ownership (owner-financed, bond for title, lease-to-purchase or similar arrangements may be shown by a notarized statement or similar documentation); a sworn owner affidavit acknowledging receipt of the City's short-term rental regulations; the owner's agreement to use best efforts to prevent neighborhood disruption; proof of property and liability insurance, including any prerequisite short-term rental rider; the agent's contact information and affidavit; an exemplar rental agreement with required provisions (occupant agreement to follow the City's short-term rental regulations, noise ordinance acknowledgement, parking, IPMC overcrowding and bedroom rules, trash disposal requirements, the large gathering prohibition, and termination for violations); HOA confirmation where applicable; and agreement to provide City personnel access to inspect the rental as necessary for enforcement.

Sec. 10:3.3(D) says owners of short-term rentals are subject to local, county and state taxes, including but not limited to property, sales, use and accommodations taxes, and are liable for paying them as established by state and local laws. The state accommodations tax is covered in the state-level fields on this page. This page does not total state and local taxes.

Sec. 10:3.3(A)(2) and (E): the code requires an application fee only for short-term rentals found to be operating without City approval, and sets that fee at $200.00 for rentals found operating after January 6, 2020 without approval. The section was last amended by Ordinance 970 on April 19, 2021. No separate City fee schedule or fee effective date was read for this page.

Sec. 10:3.2(K): if a short-term rental location accumulates three code violation convictions within twelve consecutive months, the short-term rental permit and business license at that location are suspended for twelve months, and any pending licenses or applications at that location are rejected for twelve months.

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.