Identification of "rent by owner" websites; requests to post statement on websites regarding licensing, fees, and taxes

S.C. Code Ann. § 6-1-825, under Title 6, Chapter 1.

S.C. Code Ann. § 6-1-825

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.