LicensedRental

Charleston County, South Carolina

Isle of Palms, SC vacation rental requirements

Isle of Palms requires a city short-term rental business license for every rental. The fee is $450 plus $4.60 per $1,000 over $2,000, due April 30. Occupancy is usually 2 per bedroom plus 2, up to 12, and single-family homes must be rented whole. Stays pay 14% tax, including a 1% beach preservation fee.

Checked against official sources November 6, 2026

Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.

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City license
Required, yearly
Due April 30, with a rental revenue affidavit and a fire safety acknowledgment.Source
License fee
$450 + $4.60 per $1,000
Based on last year’s gross rental income; the $450 covers the first $2,000.Source
Maximum guests
Usually 2 per bedroom + 2, max 12
Older licensed homes may allow more. No more than 40 people, or twice the overnight limit, at any time.Source
Vehicles (11 p.m.–9 a.m.)
1 per bedroom
Or 1 per 2.5 allowed guests, whichever is greater; never fewer than 2.Source
Taxes
14%
10% state-collected + 2% county + 1% city accommodations + 1% beach preservation fee, all filed with Charleston County.Source

The city can revoke a license after five founded complaints of unlawful activity in a calendar year.

The city’s ordinance defines a short-term rental as three months or less, but the county and city accommodations fees apply to stays of 30 days or less.

Your licensing checklist

In order: the state, the county, then the town.

State of South Carolina

  1. 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

    MyDORWAY →

  2. 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

  3. 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

  4. 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

  5. Then your county and city

    Business licenses, rental permits, and zoning are where South Carolina towns differ most. Pick your area.

Charleston County, South Carolina

  1. Open a county accommodations account

    Apply online with Charleston County Revenue Collections for a local accommodations tax account. The county collects its own 2% fee and the town fees for eight towns. Monthly returns are due the 20th; small accounts can file quarterly or yearly.Source

    County accommodations tax application →

  2. Check what your platform pays

    Charleston County says VRBO remits the county and city accommodations fees everywhere in the county, and Airbnb only in unincorporated areas, Charleston, North Charleston, Mount Pleasant, Folly Beach, and Isle of Palms. Even when a platform pays, you must still report your monthly gross receipts to the county.Source

  3. Then your city or area

    Permits, owner-occupancy rules, and caps differ in every town. Pick your area.

City of Isle of Palms

  1. Apply for the rental license

    Complete the city’s short-term rental application, the fire safety acknowledgment, and the disclosure of rental rules. Renewals also need the rental revenue affidavit and year-end revenue statements from every manager and booking site you use.Source

    Isle of Palms rental licenses →

  2. Post the city notices

    Post the city’s notice inside, within 15 feet of the main entrance, and the weatherproof noise notice on the deck, porch, or pool area. Removing them is unlawful.Source

  3. Give the city a 24/7 contact

    Give a phone number answered around the clock by you or a representative who can be on site within one hour.Source

  4. Register for state and local taxes

    The state-collected tax on stays here is 10% (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. Charleston County collects the 2% county fee, the city’s 1% accommodations fee, and the 1% beach preservation fee; Airbnb remits them on its bookings, but you still report monthly to the county.Source

House rules for guests

Whole homes only
No room or shared-room rentals
In single-family homes.Source
Street parking
Up to 4 portable permits, $15 each
For guests in the Resident Parking District, 9 a.m.–6 p.m., when the property has no room.Source

Sources

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.