LicensedRental

Georgetown County, South Carolina

Unincorporated Georgetown, SC vacation rental requirements

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.

Checked against official sources November 6, 2026

Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.

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County rental permit
None found
Business license
None
The county doesn’t issue them.Source
Taxes
11%
8% state-collected + 3% county local accommodations tax.Source

The county sends a notice about the 3% tax with property tax bills on residential parcels and says it intends to enforce it under the state Fairness in Lodging Act.

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.

Georgetown County, South Carolina

  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.

Georgetown County (unincorporated areas)

  1. 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 county’s 3% local accommodations tax with the Georgetown County Finance Department by the 20th (quarterly or yearly if your tax is small), with a copy of your state return. Airbnb doesn’t list a Georgetown County tax among those it collects. Stays of 30 or more continuous days are exempt from the county tax.Source

  2. Check zoning, ADU and HOA rules

    In 2023 the county planning director said the county treats short- and long-term rentals the same, as a residential use. Renting rooms while you live there counts as a boarding house, which isn’t allowed, and accessory dwellings can’t be rented for less than 90 days. Many communities, like DeBordieu and Litchfield, have their own covenants.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.