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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 6-1-825: Identification of "rent by owner" websites; requests to post statement on websites regarding licensing, fees, and taxes.

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Where this section sits in the code
  1. Title 6 - LOCAL GOVERNMENT—PROVISIONS APPLICABLE TO SPECIAL PURPOSE DISTRICTS AND OTHER POLITICAL SUBDIVISIONS
  2. CHAPTER 1 General Provisions
  3. ARTICLE 8 Fairness in Lodging Act

The South Carolina Department of Revenue shall identify websites containing "rent by owner" vacation rental opportunities and request them to post a statement on the website that the owner of South Carolina rental properties is required to be licensed and to collect applicable local and state fees and taxes.

Collected 2026-09-02T06:24:09Z. Source file · JSON

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