Beaufort County, South Carolina
Port Royal, SC vacation rental requirements
Port Royal licenses short-term rentals through its business license, after a safety inspection. Each of its five districts is capped at 6% of homes, and the two districts south of Ribaut Road on either side of Paris Avenue were over their caps in March 2026. Tax is 10%.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
A buyer can keep a licensed rental’s “legacy rights” once, even in a capped district, by applying within six months of the sale.
A rental that pays no accommodations tax for 12 months is treated as inactive, and a rental that isn’t the owner’s legal residence must rent at least 30 days a year or the license is deactivated.
Owners found operating without a license have 60 days to apply; otherwise the town won’t approve an application for two years.
Your licensing checklist
In order: the state, the county, then the town.
State of South Carolina
Get a retail license for direct bookings
If you take bookings yourself, you need a SCDOR retail license for each rental property and must file and pay electronically through MyDORWAY. If you rent only through a property manager or an online travel company that takes the payment, they remit the state tax and you don’t need a license. Rent no more than one week a quarter and you can file once a year instead.Source
Know what the platform collects
Airbnb collects the 5% sales tax, 2% accommodations tax, and the local sales taxes the state collects, on its bookings. It also collects some county and city accommodations taxes, but only in the places it lists. Everything else is yours to file.Source
Register for local taxes
Many counties and cities charge their own accommodations tax (up to 3%), a hospitality tax, or a beach preservation fee. They collect these directly, so you register with the county or city even if a platform pays your state tax.Source
Check your property tax rate
A home that is your legal residence keeps the 4% assessment ratio only if it is rented out 72 days or less a year. Rent it more and it is taxed as a 6% rental property. Ask your county assessor.Source
Then your county and city
Business licenses, rental permits, and zoning are where South Carolina towns differ most. Pick your area.
Beaufort County, South Carolina
Find out who governs your address
A Hilton Head, Bluffton, Beaufort, or Port Royal address may be outside town limits. If it is, the county’s permit, business license, and 3% accommodations tax apply instead. Check your parcel before you apply.
Then your town or area
Permits, caps, and fees differ in every town. Pick your area.
Town of Port Royal
Check your district
Confirm that your district is accepting new short-term rentals. The packet lists the districts by street and the current counts. Accessory dwelling units at an owner’s legal residence don’t count toward the cap.Source
Apply and pass the safety inspection
Return the standardized business license application with the Beaufort County affidavit, a building permit application for the safety permit, a detailed escape plan, and exterior photos. Pay the $30 safety permit once approved, use the checklist, and then call for the inspection.Source
Get the business license
Bring the approved inspection, the rental agreement, the signed third-party collection agreement, a state ID, and the $10 fee. You can’t rent until the license is issued. A manager needs a separate license.Source
Register for state and local taxes
The state-collected tax on stays here is 7% (state sales and accommodations tax plus local sales taxes). Airbnb collects it on its bookings; for direct bookings, get a SCDOR retail license and file through MyDORWAY. File the town’s 3% local accommodations fee form by the 20th of every month. Airbnb’s tax article lists the Port Royal tax as collected, and the town says Airbnb, VRBO, and Evolve remit it, but you must still file the monthly form with the platform’s tax report or pay the tax yourself.Source
Fees
$40 to apply, plus the business license tax
| ApplicationNonrefundable. | $10 |
|---|---|
| Safety permit | $30 |
House rules for guests
Sources
- Accommodations tax · South Carolina Department of Revenue
- Collection and remittance by Airbnb in South Carolina · Airbnb
- Revenue Ruling #15-4: vacation rentals of a residence · South Carolina Department of Revenue
- Short Term Rental Packet (rev. 3/31/26) · Town of Port Royal
- South Carolina Airbnb market data (active listings, 12 months to October 2026) · AirROI
- Ordinance 2024-19, Short-Term Rentals (Chapter 12, Article V) · Town of Port Royal
- Local Accommodations Fee form (rev. 6/16/26) · Town of Port Royal
- Safety Inspection Requirements (rev. 6/9/2026) · Town of Port Royal
- Code section · Town of Port Royal (Municode)
A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.