Georgetown County, South Carolina
Pawleys Island, SC vacation rental requirements
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.
Checked against official sources November 6, 2026Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.
Most homes with a “Pawleys Island” mailing address are on the mainland in unincorporated Georgetown County, not in the town. If you’re off the island, see the unincorporated Georgetown page.
We read the zoning rules in a third-party copy and found no short-term rental provisions. Confirm with the town.
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.
Georgetown County, South Carolina
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.
Town of Pawleys Island
Register for state and local taxes
The state-collected tax on stays here is 8% (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 3% accommodations fee with the Pawleys Island Town Clerk by the 20th of each month. Airbnb doesn’t list a Pawleys Island tax among those it collects.Source
Check for a new business license
Pawleys Island was the only coastal town without a business license in 2026, and council was considering one. Ask Town Hall (843-237-1698) before you list.Source
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
- Accommodations & Hospitality Tax monthly reporting form · Town of Pawleys Island
- Town takes closer look at business license plan (March 16, 2026) · Coastal Observer
- Pawleys Island zoning ordinance, Article 3 (third-party copy) · Zoneomics (copy of the Town of Pawleys Island code)
- Code section · Town of Pawleys 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.