Thinking about listing your Lake Wylie home as a short-term rental and unsure how taxes work? You are not alone. Between state rules, county rules, and what your platform may collect for you, it can get confusing fast. This guide breaks down what applies in Lake Wylie, who collects what, how to register, and the key deadlines so you can operate cleanly and confidently. Let’s dive in.
What taxes apply in Lake Wylie
State taxes you will see
In South Carolina, short-term lodging is generally subject to two state components that many hosts refer to as 7 percent state lodging taxes. That is the 2 percent State Accommodations Tax plus a state sales tax component that SCDOR applies to accommodations. SCDOR’s accommodations page describes accommodations as “subject to 5% Sales Tax and 2% Accommodations Tax.” Always confirm the current percentages before you file because guidance can change. You can review details on SCDOR’s Accommodations page for the latest rules and due dates. SCDOR Accommodations Tax guidance
York County taxes for Lake Wylie
Lake Wylie sits in unincorporated York County. York County imposes a 3 percent local accommodations tax on gross lodging proceeds in unincorporated areas, which applies to Lake Wylie. You can read the ordinance language in York County Code §35.035. York County Code — 3% accommodations tax
York County also participates in local sales and use taxes. Whether any local sales component applies to your short-term rental charges depends on SCDOR reporting rules for your specific address. Confirm the exact components for your listing when you register and file with SCDOR.
What this means for your total rate
Your guest’s tax line is the sum of the applicable pieces. For illustration only, if your booking total is $450 ($300 nightly rate plus $150 cleaning):
- State Accommodations Tax at 2%: $9
- State sales component at 5%: $22.50
- York County accommodations tax at 3%: $13.50
- Potential local sales components: varies by address and reporting rules
In this simple example, excluding any local sales components, taxes total $45, or about 10 percent. Your actual rate can differ based on local sales pieces and SCDOR’s current rules. Always verify for your property. SCDOR Accommodations Tax guidance
Who collects and who must register
Platforms vs. you
Online platforms sometimes collect and remit certain state and local taxes on your behalf. For South Carolina, Airbnb states it collects and remits state accommodations and sales taxes, and it may collect other taxes depending on the location and what the state administers. The exact mix varies by platform and by listing. Check your platform’s tax settings and remittance disclosures for your property. If any required tax is not collected by the platform, you must collect and remit it. Airbnb occupancy tax help article
Register with SCDOR if needed
If you take direct bookings or your platform does not remit all required state-administered taxes, register with SCDOR for a Retail or Accommodations license and file through MyDORWAY. Returns are generally due by the 20th of the month following the filing period. SCDOR Retail and Accommodations licensing
Register and remit to York County
York County’s 3 percent accommodations tax is administered by the County, not SCDOR. If you are responsible for it, you must register with York County and remit directly on the County’s schedule. Filing frequency can be monthly, quarterly, or annual based on your average tax due. York County Accommodations Tax page
What counts as taxable on your booking
Taxable base
South Carolina typically treats the accommodation charge to include amounts paid by the guest that are part of the stay, such as the nightly rate, cleaning fee, and platform guest service fees when billed as part of the reservation. Review SCDOR guidance for how any separately stated additional guest charges are treated. SCDOR Accommodations Tax guidance
Common exemptions
- 90-day state rule: Stays of 90 or more consecutive days are generally exempt from the accommodations tax. Check SCDOR rules for specifics. SCDOR Accommodations Tax guidance
- IRS 15-day rule: If you rent your home fewer than 15 days in a year, you typically do not report that rental income to the IRS. This federal rule does not change your state or local tax collection obligations. See IRS Publication 527 for details. IRS Publication 527
Filing timelines, penalties, and enforcement
State filing cadence
SCDOR requires electronic filing and payment through MyDORWAY. Returns are typically due on the 20th of the month after your reporting period. Keep property-level records of gross rent, cleaning, fees, and length of stay to support your filing. SCDOR Accommodations Tax guidance
York County penalties
York County ordinances allow penalties for nonpayment of the county accommodations tax. Penalties are assessed on unpaid amounts, commonly 5 percent per month up to statutory caps, and the County can pursue civil remedies. Stay current to avoid interest and penalties. York County penalties ordinance
Lake Wylie STR compliance checklist
- Confirm your exact address is in unincorporated Lake Wylie and falls under York County’s 3 percent accommodations tax.
- Check each platform’s tax collection for your listing. Identify exactly which taxes they collect and keep the platform’s remittance statements. Airbnb occupancy tax help article
- If any taxes are not collected by the platform or you accept direct bookings, register with SCDOR for a Retail or Accommodations license and set up MyDORWAY filing. SCDOR Retail and Accommodations licensing
- Register with York County for the county accommodations tax and follow the County’s filing frequency. York County Accommodations Tax page
- Track each booking: nightly rate, cleaning, fees, tax collected, and whether the stay hit 90 consecutive days.
- File and pay on time. SCDOR filings are usually due on the 20th of the following month.
- Review zoning, nuisance, and any permit standards with York County Planning. Some state bills could change STR requirements around licensing and insurance, so re-check rules periodically. SC Legislature bill tracker example
- For federal income tax reporting, confirm Schedule E vs. Schedule C treatment and the 15-day rule with your tax adviser. IRS Publication 527
Zoning, business licenses, and changing rules
Business licensing is separate from SCDOR tax registration. Some municipalities require business licenses, and zoning standards can affect STRs. If your property is in unincorporated Lake Wylie, verify any local requirements with York County Planning. Also keep an eye on state legislation that may change platform collection rules, licensing, or insurance standards for STRs. SC Legislature bill tracker example
If you want a second set of eyes on strategy, staging, and pricing to maximize nightly rates and long-term resale value, we are here to help. Connect with KO Realty Group for local guidance and a plan that elevates your property’s performance.
FAQs
How much tax should a Lake Wylie host expect to collect?
- Expect a combination of the state accommodations tax, a state sales component applied to lodging, and York County’s 3 percent accommodations tax, with possible local sales pieces. The total often lands in the high single digits to low double digits. Confirm the exact rate for your address with SCDOR and York County. SCDOR Accommodations Tax guidance
Does Airbnb collect York County’s 3% accommodations tax in Lake Wylie?
- Platforms like Airbnb collect certain state and local taxes in South Carolina, but coverage varies. You must check your listing’s tax settings and Airbnb’s remittance details to see what is included and remit any uncovered taxes yourself. Airbnb occupancy tax help article
Are cleaning fees taxable for South Carolina short-term rentals?
- Yes, when the cleaning fee is part of the accommodation charge, platforms and SCDOR generally include it in the taxable base. Review SCDOR’s guidance for any exceptions. SCDOR Accommodations Tax guidance
Do I need a business license to run an STR in Lake Wylie?
- Licensing requirements are separate from tax registration and can vary by jurisdiction. For unincorporated Lake Wylie, verify with York County Planning and check any relevant municipal rules if your property is near town limits.
What if a guest stays 90 or more consecutive days in Lake Wylie?
- Stays of 90 consecutive days are generally exempt from the accommodations tax in South Carolina, but you should document the stay length and confirm the exemption when filing. SCDOR Accommodations Tax guidance
Do I owe taxes if I rent my Lake Wylie home fewer than 15 days a year?
- The IRS generally does not require you to report rental income if you rent fewer than 15 days, but that federal rule does not change your obligation to collect and remit any applicable state or county lodging taxes. IRS Publication 527
