LicensedRental

Charleston County, South Carolina

Mount Pleasant, SC vacation rental requirements

Mount Pleasant caps short-term rentals at 400 permits. New owners go on a wait list. Whole-house rentals and ADUs are allowed, and owners can also rent rooms in the home they live in. Each rental needs an annual town permit ($250 owner-occupied, $500 whole-house or ADU), a business license, and a local agent who can reach the property within an hour. Stays pay 13% tax.

Checked against official sources November 6, 2026

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Cap
400 permits
Current operators who renew between November 15 and December 15 keep their place. Leftover permits go to the wait list from January 1.Source
Permit fee
$250 or $500 a year
$250 for an owner-occupied rental; $500 for a whole house or ADU. Nonrefundable.Source
Maximum guests
2 per bedroom + 2
For whole-house rentals. ADUs are limited to 3 people.Source
Taxes
13%
10% state-collected + 2% Charleston County + 1% town, both local fees filed with Charleston County.Source

Permits don’t transfer when you sell. A new owner must apply again and is subject to the cap. One exception: a joint owner who is an immediate family member can take over the permit after the holder dies ($100 fee).

If you don’t live on site, you can’t rent the ADU and the main house separately.

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 Mount Pleasant

  1. Get on the wait list

    Email str@tompsc.com with the address, owner name and contact details, and whether you plan to rent the whole home, an ADU, or bedrooms. You must already have a certificate of occupancy for the home and any ADU.Source

  2. Apply when a permit opens

    Apply to the Department of Planning, Land Use, and Neighborhoods. Include the number of bedrooms and parking spaces (one extra off-street space per rental unit, with a photo), the maximum occupancy, your local agent, an affidavit on fire and building codes and HOA covenants, and proof of liability insurance. A property that was rented illegally the year before pays a $500 penalty.Source

    Mount Pleasant short-term rentals →

  3. Get a business license

    The town issues the business license only after the STR permit, and you renew both every year. Post the license number and the maximum occupancy inside the rental.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 and the town’s 1%; Airbnb remits both on its bookings, but you still report monthly to the county.Source

House rules for guests

Local agent
On site within 60 minutes
Source
Vehicles
Set a maximum and list it in ads
Source
Minimum use
24 nights and 4 bookings a year
Renewals need proof that the rental met this the previous year.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.