Identification of "rent by owner" websites; requests to post statement on websites regarding licensing, fees, and taxes.

  1. Law
  2. South Carolina Code of Laws
  3. Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions
  4. General Provisions
  5. Identification of "rent by owner" websites; requests to post statement on websites regarding licensing, fees, and taxes.

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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.

HISTORY: 2014 Act No. 261 (S.985), Section 1, eff June 9, 2014.


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