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.
S.C. Code Ann. § 6-1-825
Identification of "rent by owner" websites; requests to post statement on websites regarding licensing, fees, and taxes
Known as the Fairness in Lodging Act
The act spans §§ 6–6 (4 sections).
2014 Act No. 261 (S.985), SECTION 1, eff June 9, 2014.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.