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

Moderate

South CarolinaUpdated Mar 20, 2026

Gold-standard verification1% sourced

Cross-referenced against 0 official sources — municipal codes, planning-department pages, and government registries.

Verified Feb 10, 2026Sources 0

Summary

Plain-english overview

The Town of Lexington requires short-term rental operators to obtain a business license and remit a 3% local accommodations tax effective January 1, 2025.

Restriction level

Severity 8

Classification

Moderate

Severity

Why this classification

Permit required
Reporting required
No night cap
No primary residence requirement

In plain English

What this means for you

To run an Airbnb or VRBO in the Town of Lexington, you must get a town business license and register for the local 3% accommodations tax. Starting in 2025, you must submit your tax forms and payments to the Town monthly by the 20th of each month.

At a glance

Key numbers

Permit requiredYes

Night limitNone

Primary residenceNot required

Total tax rate0.1%

Permit fee$60

Processing time1-2 weeks

Max fine$500

3 things hosts often miss

Common compliance gaps

1New 3% Local Accommodations Tax took effect January 1, 2025, and must be remitted monthly to the Town.
2Lexington County unincorporated areas have a DIFFERENT $320 permit requirement; verify if your property is within the Town limits.
3Property tax assessment may increase from the 4% owner-occupied rate to the 6% commercial rate if rented more than 14 days per year.

Regulation details

Sourced from official code

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).

How to get permitted

Step-by-step guide for Lexington

0/4

steps completed

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.

1-2 daysFree

Official resource

Step 2

Obtain SC Retail License

Register with the South Carolina Department of Revenue (SCDOR) to obtain a retail license for sales and accommodations tax collection.

1 week$50

Documents needed

SSN or FEIN
Business Name

Official resource

Step 3

Register for Town Accommodations Tax

Complete the Town of Lexington Accommodations Tax Registration form to establish your local tax account.

3-5 daysFree

Documents needed

SCDOR Retail License Number

Official resource

Step 4

Apply for Town Business License

Submit a Business License Application to the Finance Department. The fee is based on your estimated gross revenue.

1-2 weeks$60

Documents needed

Completed application
Government ID

Official resource

Frequently asked questions

4 answered

Disclaimer

Regulatory information is AI-researched from public city/county codes for educational purposes. Details may be outdated or incomplete. Always verify requirements directly with your city/county planning department before operating a short-term rental.

Researched & verified by Learn STR at GoStudioM

Lexington

Moderate

South CarolinaUpdated Mar 20, 2026

Gold-standard verification1% sourced

Cross-referenced against 0 official sources — municipal codes, planning-department pages, and government registries.

Verified Feb 10, 2026Sources 0

Summary

Plain-english overview

The Town of Lexington requires short-term rental operators to obtain a business license and remit a 3% local accommodations tax effective January 1, 2025.

Restriction level

Severity 8

Classification

Moderate

Severity

Why this classification

Permit required
Reporting required
No night cap
No primary residence requirement

In plain English

What this means for you

At a glance

Key numbers

Permit requiredYes

Night limitNone

Primary residenceNot required

Total tax rate0.1%

Permit fee$60

Processing time1-2 weeks

Max fine$500

3 things hosts often miss

Common compliance gaps

1New 3% Local Accommodations Tax took effect January 1, 2025, and must be remitted monthly to the Town.
2Lexington County unincorporated areas have a DIFFERENT $320 permit requirement; verify if your property is within the Town limits.
3Property tax assessment may increase from the 4% owner-occupied rate to the 6% commercial rate if rented more than 14 days per year.

Regulation details

Sourced from official code

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).

How to get permitted

Step-by-step guide for Lexington

0/4

steps completed

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.

1-2 daysFree

Official resource

Step 2

Obtain SC Retail License

Register with the South Carolina Department of Revenue (SCDOR) to obtain a retail license for sales and accommodations tax collection.

1 week$50

Documents needed

SSN or FEIN
Business Name

Official resource

Step 3

Register for Town Accommodations Tax

Complete the Town of Lexington Accommodations Tax Registration form to establish your local tax account.

3-5 daysFree

Documents needed

SCDOR Retail License Number

Official resource

Step 4

Apply for Town Business License

Submit a Business License Application to the Finance Department. The fee is based on your estimated gross revenue.

1-2 weeks$60

Documents needed

Completed application
Government ID

Official resource

Frequently asked questions

4 answered

Disclaimer

Researched & verified by Learn STR at GoStudioM

Summary

Restriction level

Why this classification

In plain English

At a glance

3 things hosts often miss

Regulation details

How to get permitted

Verify Zoning Compliance

Obtain SC Retail License

Register for Town Accommodations Tax

Apply for Town Business License

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?

Disclaimer

Summary

Restriction level

Why this classification

In plain English

At a glance

3 things hosts often miss

Regulation details

How to get permitted

Verify Zoning Compliance

Obtain SC Retail License

Register for Town Accommodations Tax

Apply for Town Business License

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?

Disclaimer