LicensedRental

Horry County, South Carolina

North Myrtle Beach, SC vacation rental requirements

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.

Checked against official sources November 6, 2026

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City license
Business license, yearly
Runs May 1 to April 30. It doesn’t transfer when you sell.Source
Zoning
No STR-specific limits
Some planned developments, development agreements and HOAs restrict rentals.Source
Parking
Report your on-site spaces
That number is the most vehicles allowed, and it must appear in ads and be posted inside.Source
Taxes
About 12%
9% state-collected + 1.5% county hospitality fee + 1.5% city local accommodations fee.Source

City Council has held workshops and public sessions on short-term rentals since November 2024. No new ordinance had been adopted when we checked in November 2026; check the city’s short-term rental page before you buy.

The city code also has an older 0.5% local accommodations tax (section 10-5). Ask the Business License Division whether it is still collected alongside the 1.5% fee.

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 North Myrtle Beach

  1. Get a city business license

    Apply online through the city’s rental application, in person or by mail. You’ll estimate gross rent for the license year and report actual gross receipts each year, with no deduction for expenses. Then complete the city’s Short-Term Rental Management Form so the Revenue Department can set up your accommodations tax account.Source

    NMB rental business license application →

  2. Count your legal parking spaces

    At application and renewal, report the parking spaces on your own lot that meet the city’s rules (not in the right-of-way, not shared with a neighbor; stacked parking is fine). That number is the maximum vehicles allowed. Put it in every ad and rental agreement and post it inside the unit. If an HOA limits parking, your number must match.Source

  3. Meet the smoke detector rule

    Condos and beach homes used for rentals under 30 days must have smoke detectors meeting the hotel and motel standard.Source

  4. 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. For direct bookings, file the city’s 1.5% local accommodations fee with North Myrtle Beach and the 1.5% county hospitality fee with Horry County. Airbnb lists both among the taxes it collects.Source

House rules for guests

Quiet hours
11 pm to 7 am
Source
Extra trash pickup
Friday, Saturday and Sunday for rentals
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.