Short-term rentals (STRs), often referred to locally as vacation rentals, are legal in Walworth County, South Dakota, though they are subject to various regulations that can vary by municipality or county. The local authorities allow these rentals to operate primarily under established zoning and business licensing requirements. Properties that tend to thrive include rural cabins and lakefront homes, catering to tourists drawn to the region’s natural beauty and recreational activities, such as fishing and boating. The overall market leans towards tourism, particularly during peak seasons when visitors frequent the area for outdoor experiences. The South Dakota Department of Revenue oversees tax obligations related to STRs, with hosts required to collect sales and tourism taxes and obtain a tax license. For more detailed regulations and resources, visit the South Dakota Department of Revenue's site at.