LicensedRental

South Carolina county rules

Horry County, SC vacation rental rules and taxes

Horry County is South Carolina’s biggest vacation-rental market. Every short-term stay pays a county hospitality fee on top of state tax: 3% outside city limits and 1.5% inside the cities. Zoning and licensing are set by each city, and Myrtle Beach bans short-term rentals in most residential zones.

Checked against official sources November 6, 2026
Market
More than 15,000 Airbnb listings
Myrtle Beach area 8,669, North Myrtle Beach 4,566, Surfside Beach 547, Garden City Beach 364, Little River 167 (AirROI market areas).Source
State-collected tax
9% (10% in Myrtle Beach)
Includes Horry County’s 1% education and 1% transportation sales taxes; Myrtle Beach adds a 1% tourism development tax.Source
County hospitality fee
3% outside cities, 1.5% inside
Filed with the Horry County Hospitality Fee Department. Airbnb collects it.Source
County permit
None found
Outside the cities you need a county business license.Source

Airbnb’s South Carolina article lists the Horry County local accommodations tax (1.5% to 3%) among the taxes it collects. Book directly or through another platform and you file it yourself.

Aynor and Loris have small rental markets (under 17 listings each in AirROI’s data). Inside those towns the county fee is 1.5%; ask the town hall about a business license.

What to do

  1. Register for the county hospitality fee

    Short-term rentals anywhere in the county owe the county’s Hospitality Fee/Local Accommodations Tax: 3% of rent outside city limits, 1.5% inside Atlantic Beach, Aynor, Conway, Loris, Myrtle Beach, North Myrtle Beach and Surfside Beach. File monthly with the Horry County Treasurer by the 20th. If a property manager handles your bookings, make sure they’re remitting it.Source

  2. Then your city or area

    Business licenses, zoning and city taxes differ in every town. Pick your area.

Towns

Full guide

Atlantic Beach

Atlantic Beach requires a town business license and charges its own 1.5% accommodations tax on short-term rentals. Its posted land-use code allows short-term rentals only as a conditional use in its mixed-use and waterfront districts; a 2025 proposal would open the residential district.

Full guide

Briarcliffe Acres

Briarcliffe Acres bans short-term rentals. The town’s zoning code says renting a single-family home for less than six consecutive months is a commercial activity and is prohibited.

Full guide

Conway

We found no short-term rental permit in Conway’s city code. Guests pay about 11% in tax, including a 0.5% city accommodations tax, and the city may require a business license.

Full guide

Myrtle Beach

Myrtle Beach allows short-term rentals (under 90 days) only in zones that permit them: residential “R” zones are closed except RMV, and only 24 houses in those zones are grandfathered. Every rental owner needs a city business license, and guests pay about 13% in tax.

Full guide

North Myrtle Beach

North Myrtle Beach requires a city business license for every short-term rental but has no separate rental permit or zoning limit. Owners must report their legal on-site parking spaces, which become the vehicle limit, and guests pay about 12% in tax.

Full guide

Surfside Beach

Surfside Beach treats every rental as a business needing a town business license. Its zoning code lists short-term rentals (under 30 days) as permitted only in the R3 and C3 districts, so check your zoning first. Guests pay about 12% in tax.

Full guide

Unincorporated Horry

Outside the cities, Horry County requires a county business license for short-term rentals and charges a 3% hospitality fee on top of 9% state-collected tax. We found no county rental permit or short-term rental zoning rule.

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.