Accommodations tax on a Mount Pleasant short-term rental — town, county and state

§ 156.519(E): "STR operators are subject to local, county, and state taxes including, but not limited to property, sales, use, and accommodations taxes, and are liable for the payment thereof as established by state law and this Code." TOWN: Code Ch. 114 (Accommodations Fee), § 114.03 FEE IMPOSED: "A uniform fee equal to 1% is hereby imposed on the gross proceeds derived from the rental of any accommodation with the town" (Ord. 96014, passed 3-12-96). COUNTY: Charleston County Ordinance #910, adopted 16 November 1993, imposes a 2% accommodations fee "to be collected from renters of transient room accommodations (occupied less than thirty-day duration)" county-wide; the county's own rate sheet lists "TOWN OF MOUNT PLEASANT 1%" and states "Properties located within the above listed cities or towns are subject to the Accommodations Fee Rate for the city or town plus the 2 percent (2%) fee rate for Charleston County." The county collects both. Filing is monthly, due generally the 20th of the following month, with quarterly/annual election available at lower volumes; late payment draws "a 5% per month, or fraction thereof, penalty" up to 100% of the fee due. Charleston County Revenue Collections: (843) 202-6095. STATE: SCDOR levies 5% state sales tax plus 2% state accommodations tax on accommodations, and exempts "the lease or rental of accommodations supplied to the same person for a period of 90 continuous days." SCDOR form ST-575 (Rev. 2/5/26) lists Mount Pleasant, Charleston County at a 9% sales tax rate and a 10% ACCOMMODATIONS TAX RATE (state 7% plus the county-wide ECI, Transportation and Local Option local taxes SCDOR administers). ST-575 states that "Local taxes directly collected by the counties or municipalities are not included" — so the town's 1% and the county's 2% are on top of the 10%. SCDOR Charleston district office: (843) 852-3600; general (803) 898-5970. The town does not publish a single combined percentage; these are the separately published figures as of 3 September 2026.