What are the key requirements for Lexington hosts?

New 3% Local Accommodations Tax took effect January 1, 2025, and must be remitted monthly to the Town.

What are the key requirements for Lexington hosts?

Lexington County unincorporated areas have a DIFFERENT $320 permit requirement; verify if your property is within the Town limits.

What should Lexington hosts know about property tax assessment may increase?

Property tax assessment may increase from the 4% owner-occupied rate to the 6% commercial rate if rented more than 14 days per year.

Lexington, SC Short-Term Rental Regulations & Tax Guide

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Eligibility4 rules

Lexington allows STRs in the following property types: Single Family, Townhouse, Condo, Apartment.
Lexington does NOT require the property to be a primary residence. Investment properties are allowed.
Lexington: You can have a co-host or property manager help manage your listing.
Lexington: Your HOA can prohibit short-term rentals even if the city allows them. Check your CC&Rs before applying.

Requirements7 rules

Lexington STR warning: New 3% Local Accommodations Tax took effect January 1, 2025, and must be remitted monthly to the Town.
Lexington requires STR registration. The permit is called "Business License". Apply through Finance Department - Business Licensing Division. Processing time: 1-2 weeks. Renewal is required.

Application process8 rules

Lexington: To apply for an STR permit, you'll need: Business License Application, Accommodations Tax Registration Form, SCDOR Retail License.
Lexington STR permit - Step 1: Verify Zoning Compliance. Contact the Town of Lexington Planning and Building Department to ensure your property location allows for short-term rental/lodging business use. Time: 1-2 days.

Fees & costs1 rule

Lexington charges a registration fee of $60 (annual).

Taxes4 rules

Lexington charges a Local Accommodations Tax of 0.03%. This applies to stays under 30 days. Hosts are responsible for collecting and remitting this tax. Note: While major platforms may remit state taxes, hosts are generally responsible for remitting the 3% Local Accommodations Tax directly to the Town of Lexington.

Limits & restrictions4 rules

Lexington enforces quiet hours: 10pm-7am.
Lexington limits stays to a maximum of 29 nights.
Lexington: Lexington County unincorporated areas have a DIFFERENT $320 permit requirement; verify if your property is within the Town limits.
Lexington occupancy calculation: Subject to standard building and fire code occupancy limits. Count your bedrooms to determine your max guest limit.

Safety requirements1 rule

Lexington requires the following safety measures for STRs: smoke detectors, CO detectors, fire extinguisher, fire inspection, Compliance with International Residential Code (IRC).

Penalties2 rules

Lexington: Repeated violations can result in permanent permit revocation. You would lose the ability to operate any STR.
Lexington enforces the following penalties for STR violations: First offense: 5% penalty for late tax payments. Second offense: Additional 5% per month. Maximum fine: 500. Permit may be revoked for violations.

Exemptions2 rules

Lexington exempts the following from STR regulations: long-term rentals (30+ days), extended stays.
Lexington: Rentals of 30+ days are generally NOT considered short-term rentals and may be exempt from STR regulations (but may have other requirements).

Lexington

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Regulation details

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Frequently asked questions

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Summary

Restriction level

Why this classification

In plain English

At a glance

3 things hosts often miss

Regulation details

How to get permitted

Upgrade to Pro

Frequently asked questions

1Do I need a permit for short-term rentals in Lexington?

2What is the short-term rental tax rate in Lexington?

3Are there night limits for rentals in Lexington?

4What are the penalties for non-compliance in Lexington?

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