LicensedRental

Charleston County, South Carolina

James Island (town), SC vacation rental requirements

In the Town of James Island, short-term rentals (under 30 days) are allowed only in a home the owner lives in full time, as a bed and breakfast with up to three guest rooms. You need a town permit and a business license. Homes the owner doesn’t live in must be rented for 30 days or more.

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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Owner-occupancy
Required
Proof of full-time residency: 4% tax bill, driver’s license, voter and vehicle registration.Source
Size
Up to 3 guest rooms
No separate kitchen for guests.Source
Parking
1 car per guest room, on site
Taxes
10% + 2% county fee
10% state-collected; Charleston County’s 2% accommodations fee applies countywide.Source

Much of James Island is in the City of Charleston or unincorporated Charleston County, not the town. Check your address.

Month-to-month rentals are allowed.

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.

Town of James Island

  1. Apply for the B&B/STR permit

    Submit the town’s application with a business license application, proof of full-time residency, a floor plan showing safety features, and a parking plan. Apply online or call Planning and Zoning at 843-795-4141.Source

    James Island short-term rentals →

  2. 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. File Charleston County’s 2% accommodations fee with the county by the 20th of each month. James Island isn’t on the county’s list of towns it collects fees for, and the county says Airbnb doesn’t remit local fees here.Source

House rules for guests

Ads
Must show the permit number
Source
Signs
None, and no visible sign of the use
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.