LicensedRental

Horry County, South Carolina

Myrtle Beach, SC vacation rental requirements

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.

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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Zoning
Not in R zones (except RMV)
Check the city zoning map before you buy or list. A property not already zoned for it can’t be converted.Source
City license
Business license, yearly
Required for all rental property, short- or long-term. Renew by April 30.Source
Oceanfront condos
Must stay short-term
East of Kings Highway, buildings of 3+ units used as visitor accommodations can’t switch to 90-day-plus rentals.Source
Taxes
About 13%
10% state-collected + 1.5% county hospitality fee + 0.5% city accommodations tax + 1% city hospitality fee.Source

Violations of the zoning rules are misdemeanors: up to $500 and/or 30 days in jail per occurrence.

Much of the “Myrtle Beach” Airbnb market is outside city limits (Carolina Forest, Socastee, Garden City). Check whether your address is in the city before you follow this page.

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.

City of Myrtle Beach

  1. Confirm the zoning first

    Unless the property is zoned for short-term rentals, you can’t rent it for less than 90 days, and the city won’t rezone a home just for that. Most neighborhoods are not zoned for it. Call Planning & Zoning at 843-918-1050 about a specific address.Source

  2. Get a city business license

    Apply online, in person at 921 North Oak Street, or by mail; allow 7 to 10 business days. The zoning administrator reviews every application. The fee is based on gross receipts. Ask the Business License Division (843-918-1200) for your rate.Source

    Myrtle Beach Business License Division →

  3. Post the license

    In a condo building, post each unit’s license in the main office or on a public board, or post a sign saying the licenses are on file. A single-family rental needs a weatherproof sign near the front door with the license holder’s name and address.Source

  4. Register for state and local taxes

    The state-collected tax on stays here is 10% (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. For direct bookings, file the city’s 0.5% local accommodations tax and 1% hospitality fee with the Myrtle Beach Business License Division, and the 1.5% county hospitality fee with Horry County. Airbnb lists all three among the taxes it collects.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.