Sumter Short-Term Rental Regulations

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Permit & Licensing

General Business License

This permit type does not require primary residence.

Application Process

Complete a Business License Application plus the Home-Based or Commercial Clearance Form (routed to the City's Zoning Department, Building Inspector, and Fire Inspector for approval) at the Business License Department, 12 West Liberty Street. A $50 non-refundable clearance form fee applies to new businesses. If the rental is a home occupation, a notarized letter from the property owner authorizing the business is required unless the applicant owns the property. Once the clearance form is approved, the applicant returns to purchase the license and pay the business license tax, which is computed on the business's gross income per the City's rate classification schedule rather than as a flat fee. Licenses run May 1 to April 30 and are renewed annually; late renewals incur a 5% penalty per month.

Tax Obligations

Combined rate: 12% of gross rental income.

Collection: Self-remittance — the operator/business collects the City of Sumter's 3% Local Accommodations Fee from guests and remits it to the City's Business License Department (monthly, quarterly, or annually depending on collection volume); state 5% Sales Tax + 2% Accommodations Tax and the county's Capital Projects/Local Option add-ons are filed with SCDOR via MyDORWAY, and a Retail License is required for hosts who book directly rather than exclusively through a platform. Note: the City's 3% fee does not apply to a facility with fewer than six sleeping rooms that is also the operator's own place of abode (i.e., a small owner-occupied homestay) — this narrow exemption generally does not cover a typical whole-home, non-owner-occupied short-term rental.

Filing: Local Accommodations Fee: monthly if average collections exceed $50/month (annual gross revenue over $20,000), quarterly if $25-$50/month, or annually if under $25/month — due the 20th of the month (or quarter/year) following the period. State Sales & Accommodations Tax returns are due the 20th of the month following the filing period via MyDORWAY.

Rental Limits

Sumter does not impose an annual cap on the number of nights you can rent.

Zoning & Restrictions

• No STR-specific zoning restrictions — general residential zoning applies.
• The Zoning and Development Standards Ordinance's Permitted Uses table (Article 3, Exhibit 3-5) does not list 'short-term rental' as a distinct land use, so renting an entire dwelling short-term is treated as ordinary residential use, permitted in residential districts by right.
• The only lodging-related use the ordinance separately defines and restricts is a 'Bed and Breakfast Inn' (a house where short-term lodging rooms and meals are provided and the operator lives on or adjacent to the premises), which is a Special Exception Use in the R-15, R-9, R-6, and GR residential districts and a Conditional Use in the PO, NC, LC, and GC commercial districts.

Insurance & Safety

Insurance

Sumter does not require short-term rental operators to carry specific insurance. Standard homeowner policies often exclude short-term rental activity, so many hosts obtain dedicated short-term rental or landlord liability coverage.

Penalties for Non-Compliance

• Operating without a required business license, or otherwise violating the licensing article: fine of up to $500 and/or imprisonment up to 30 days; each day of violation is a separate offense (Sec. 22-37).
• License denial, suspension, or revocation for delinquency in taxes/fees owed to the city, unlawful activity or nuisance at the business, false or misleading statements on the application, or violation of a license condition (Secs. 22-32, 22-33).
• Late remittance of the Local Accommodations Fee: penalty of 5% of the unpaid amount for each calendar month (or portion thereof) after the due date (Sec. 22-136).

Market Snapshot

Demand context for Sumter from official government and tourism statistics — the latest published annual figures, not a projection of rental income.

Figures are the latest annual statistics published by the linked official sources (retrieved 2026-07-13). Visitor counts cover the geography stated by each source, which can be wider than the city itself. Regulations above — not market conditions — determine whether and how you may operate.

Compliance Checklist

Follow these steps to legally operate a short-term rental in Sumter:

1. Apply for General Business License… Submit application + $50 fee.
2. Register for tax accounts. Set up lodging tax accounts with City of Sumter Business License Department — Local Accommodations Fee; South Carolina Department of Revenue — state Sales & Accommodations Tax.
3. Collect and remit taxes. 12% on all bookings.
4. Renew annually. Contact city for renewal fee details.

Frequently Asked Questions

Do you need a permit to run an Airbnb in Sumter?

Yes. Operating a short-term rental — including an Airbnb or Vrbo — in Sumter requires a General Business License.

How much does a short-term rental permit cost in Sumter?

A General Business License in Sumter costs $50 per year.

Does Sumter require a short-term rental to be your primary residence?

No. Sumter allows non-owner-occupied short-term rentals, so investment properties can qualify provided you hold the required permit.

How many days a year can you short-term rent in Sumter?

Sumter does not cap the number of nights per year you can short-term rent, though permitting, zoning, and occupancy rules still apply.

What taxes do you pay on a short-term rental in Sumter?

Short-term rental stays in Sumter are subject to a combined 12% in lodging taxes. This combines 5% SC State Sales Tax + 2% SC State Accommodations Tax + 1% Sumter County Capital Projects Tax + 1% Sumter County Local Option Tax + 3% City of Sumter Local Accommodations Fee. Hosts are legally responsible; many booking platforms collect and remit them automatically on the host's behalf.

What are the penalties for short-term rental violations in Sumter?

Penalties run up to $500 (see the Penalties section for the full schedule).