LicensedRental

South Carolina county rules

Georgetown County, SC vacation rental rules and taxes

Georgetown County’s beach communities (Murrells Inlet, Litchfield, Pawleys Island, DeBordieu) are a major rental market. The county has no rental permit or business license but charges a 3% local accommodations tax outside the towns; the City of Georgetown caps and permits short-term rentals.

Checked against official sources November 6, 2026
Market
About 1,500 Airbnb listings
Murrells Inlet 484, Pawleys Island 454, Litchfield Beach 169, North Litchfield 133, Georgetown 110, DeBordieu 34 (AirROI market areas).Source
State-collected tax
8%
Countywide, including the 1% capital projects sales tax.Source
Local accommodations tax
3%
County tax outside the towns; Georgetown and Pawleys Island charge their own 3%.Source
County license
None
The county doesn’t issue business licenses.Source

Airbnb’s South Carolina article lists no Georgetown County, City of Georgetown or Pawleys Island tax among those it collects. Expect to file the 3% local tax yourself, even for Airbnb bookings.

Garden City Beach is split between Horry and Georgetown counties. Check which county your parcel is in.

What to do

  1. Then your town or area

    The City of Georgetown requires a permit, Pawleys Island has its own 3% tax, and the rest of the county files with the county. Pick your area.

Towns

Full guide

Georgetown

The City of Georgetown requires a yearly short-term rental permit ($500 for a whole home, $250 owner-occupied; $250 to renew), a business license, insurance, a local agent, neighbor notice and inspections. The city caps short-term rentals at 250. Guests pay 11% in tax.

Full guide

Pawleys Island

The Town of Pawleys Island (the island itself) has no rental permit and, as of March 2026, no business license. Owners collect the town’s 3% accommodations fee and file it with the town each month, on top of 8% state-collected tax.

Full guide

Unincorporated Georgetown

Outside the towns, Georgetown County has no short-term rental permit and no business license. Owners collect the county’s 3% local accommodations tax and file it with the county, on top of 8% state-collected tax.

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 Spot something out of date?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.