Charleston County, South Carolina
Seabrook Island, SC vacation rental requirements
Seabrook Island requires a town short-term rental permit and caps them at 557 in its rental overlay district (condos, townhomes, cluster homes, and listed streets) and 110 everywhere else. The rules include a 2-night minimum, 2 guests per bedroom plus 2, at most 4 overnight vehicles, and a local contact who can arrive within 2 hours. A standard permit is $150. Stays pay 13% tax.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Most sales from May 1, 2025, through April 30, 2027, are exempt transfers. Starting May 1, 2027, only family, inheritance, court-ordered, and similar transfers count as exempt. Ask the town how a sale affects the permit.
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.
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.
Charleston County, South Carolina
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
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
Then your city or area
Permits, owner-occupancy rules, and caps differ in every town. Pick your area.
Town of Seabrook Island
Check whether you’re in the overlay
The overlay covers multi-family, townhome, and cluster zones plus listed streets in R-SF2 and R-SF3. Outside it, only 110 permits are allowed townwide.Source
Apply for the permit
Apply to the Zoning Administrator for each unit. Only a whole, conforming dwelling unit qualifies: no ADUs, pool houses, or rooms over a garage on their own. If you live more than 50 miles away, name a local contact who can reach the unit within two hours and shut off the water.Source
Post the placard and file your log
Post the town’s placard inside the main door and give guests the information packet. Each year, file a rental activity report with check-in and check-out dates along with your business license renewal by April 30.Source
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 the 2% county fee and the town’s 1% with Charleston County. Charleston County says Airbnb doesn’t remit these here; VRBO does. You must show proof of these payments when you renew your business license.Source
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
- Local Accommodations Tax Application · Charleston County Revenue Collections
- Charleston County Local Accommodation Tax FAQ · Charleston County Revenue Collections
- Development Standards §8.2: Short-term rental overlay district · Town of Seabrook Island (Municode)
- Development Standards §9.4 O: Short-term rental units · Town of Seabrook Island (Municode)
- Development Standards Appendix E: Fee schedule · Town of Seabrook Island (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.