LicensedRental

Horry County, South Carolina

Atlantic Beach, SC vacation rental requirements

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.

Checked against official sources November 6, 2026

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Town license
Business license
All business in town needs one; renew by April 30.Source
Zoning
Conditional in MS1, MS1R, MS2, WF1, WF2
Not listed in R-2 in the 2022 copy of the code. A January 2025 amendment would change this.Source
Taxes
About 12%
9% state-collected + 1.5% county hospitality fee + 1.5% town accommodations tax.Source

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.

Horry County, South Carolina

  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.

Town of Atlantic Beach

  1. Check your zoning

    The Land Management Ordinance we read (last modified March 2022) lists short-term rental dwellings as a conditional use in the MS1, MS1R, MS2, WF1 and WF2 districts, and bars converting a home to short-term rental where that type of dwelling isn’t allowed. In January 2025 the planning commission recommended allowing them in the residential district. Ask Town Hall which rules apply now.Source

  2. Get a town business license

    Apply or renew online through the town. A license must be in place before you start renting.Source

  3. Register for state and local taxes

    The state-collected tax on stays here is 9% (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 1.5% accommodations tax with Atlantic Beach every month and the 1.5% county hospitality fee with Horry County. Airbnb lists the county tax among those it collects, but not the town’s.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.