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Short & Long-Term Rentals
The City of Greer has established regulations regarding short-term and long-term rental units. All rentals in the city must be registered and licensed according to their classification. On this page, you will learn how to determine if your unit is a short-term or long-term rental, what forms and fees you need to submit to register and license your unit, and get the answers to some frequently asked questions.
What is a Short-Term Rental?
A short-term rental is a residential property that is partially or fully rented to one or more people for overnight stays of fewer than 90 days. Short-term rentals are often advertised on platforms such as Airbnb and Vrbo and require payment of accommodation tax (ATAX from SC Code of Law 6-4-5 and 6-4-10).
What is a Long-Term Rental?
A long-term rental is a residential property that is partially or fully rented to one or more people for overnight stays of 90 or more consecutive days. Such rentals generally operate under a written lease agreement between the property owner and tenant. Occupancy by family members of the property owner does not constitute a rental activity and does not require a business license.
Commercial long-term lessors who own property and utilize it for business operations must obtain two types of licenses: a commercial leasing license and a license for each business activity conducted on the property.
Rental Unit Taxes
Ordinance Information
Chapter 18 of the City of Greer Code of Ordinances refers to any business conducting business activity as a "domicile" business. A "domicile" is defined as a principal place from which the trade or business of a licensee is conducted, directed, or managed. All rental properties/facilities therefore fall under that definition and are considered domiciles.
To view Chapter 18 of the Code of Ordinances, click the button below:
Business License Handbook Information
For properties and rentals, the Municipal Association of South Carolina's Business License Handbook states that:
Gross rents from the leasing of real estate, commercial or residential, constitute business income for computing a license tax.
The operation of buildings, developments, projects, complexes, malls or other such facilities is a business. The gross receipts of the operator, who may also be the owner, is used to compute the tax. If the operator is also the owner, rents plus any other charges collected from tenants should be included.
Short-Term & Long-Term Rental Requirements
Short-term and long-term rentals require different documentation. The section below contains links to the four forms required for short-term rentals and two forms required for long-term rentals. Click the buttons to complete the required forms. You can complete the business license application online but all other completed forms can be emailed to: greerbloffice@cityofgreersc.gov or delivered to Greer City Hall 301 E. Poinsett St. Greer, SC 29651.
