Folly Beach Accommodations Tax Calculator

Folly Beach short-term rental tax rates

Tracker note, quoted from the Coastal SC STR Rules dataset: "14% total: state sales 5%, state accommodations 2%, local option 1%, transportation 1%, education capital improvement 1% (10%, remitted to SCDOR per ST-575); Charleston County accommodations 2% and City 2% (both remitted to Charleston County). The County lists the City rate as 2%; Airbnb itemizes it as a 1% municipal accommodations fee plus a 1% beach preservation fee. City Code 113.03 (2% fee) and 151.39 (1% beach preservation fee) read together could suggest 3%; confirm with the City. Airbnb and Vrbo collect and remit here; the host still reports monthly gross receipts to the County. Proof of prior-year accommodations tax payments is required at renewal. Mandatory cleaning and other required fees are part of the taxable rental charge; optional services the guest can decline are not (SCDOR Sales Tax Manual Ch. 11, Q6 to Q9)."

Cleaning fees and accommodations tax

It depends on whether the guest can decline it. Under the SCDOR Sales Tax Manual (Chapter 11, Questions 6 to 9), a mandatory cleaning fee is part of the taxable rent, even when it is listed as a separate line. An optional cleaning service the guest can choose or decline is not taxed. Tick the mandatory box in the calculator to include your cleaning fee in the taxable amount.

Source: SCDOR Sales Tax Manual, Chapter 11, Accommodations, Questions 6 to 9 (September 2025 edition).

How it works

Taxable amount = nightly rate x nights + other mandatory charges + the cleaning fee when it is mandatory. Tax = taxable amount x the sum of the known rates (plus any additional local rate you enter). Where a local rate is marked verify, it is the rate the town or county reported to the state, counted in full until the town or county confirms it.