Sullivan’s Island, SC vacation rental requirements

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 →

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.

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 →

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.

Confirm grandfathered status first

If you’re buying, ask the town whether the house holds a current Certificate of Zoning Compliance for vacation rental use. A new owner can’t start a vacation rental.Source

Renew the certificate and license yearly

Apply to the Town Clerk with proof of ownership, a 24-hour operator phone number, and proof that last year’s license, property taxes (at the 6% ratio), state and county accommodations taxes, sales taxes, and water and sewer fees were all paid. You must also consent to a fire and building inspection.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 town’s 1% fee and the county’s 2% fee with Charleston County by the 20th of each month. Charleston County says Airbnb doesn’t remit these here; VRBO does.Source