Short-Term Rental Regulations · Myrtle Beach / Horry County, SC
Is Myrtle Beach short-term-rental friendly?
Myrtle Beach regulates short-term rentals through zoning and its business license rather than a standalone STR permit: inside city limits, any rental under 90 days requires an annual city business license plus city accommodations and hospitality tax filings, and it is allowed only where visitor accommodations are zoned, which excludes most traditional residential districts. Unincorporated Horry County likewise requires a business license with zoning approval and layers a 3% hospitality fee on top of state taxes, and no separate STR permit, night cap, or occupancy limit appears in the county materials reviewed.
Last updated: . Every fact links to its official source.
Town-by-town rules
| Town | Permit required? | Annual cost | Primary-residence / night-cap limits | Lodging tax |
|---|---|---|---|---|
| Myrtle Beach | The city issues no separate short-term rental permit. An annual City of Myrtle Beach business license is required for all rental property, including short-term, long-term, residential and commercial, under the ordinance adopted June 10, 2014 (effective June 1, 2015), and every application must be approved by the Zoning Administrator to confirm the location is zoned for the use. (City of Myrtle Beach Business License FAQs (opens in a new tab), City of Myrtle Beach Business License Division (opens in a new tab)) | Business license renewals are due by April 30 and the fee is calculated on gross receipts using the city's adopted rate schedule (the schedule effective the 2023 license year shows class base fees from $95, and the hotel or motel class at a $145 base plus $6.00 per $1,000 of gross receipts at the full rate); non-resident rates are double. The license fee is separate from the accommodations and hospitality filings listed under lodging tax. (City of Myrtle Beach Business License Division (opens in a new tab), City of Myrtle Beach Business License Rates (PDF) (opens in a new tab), City of Myrtle Beach Business License FAQs (opens in a new tab)) | No annual night cap or owner-residency requirement was located in the cited city materials. The binding limit is zoning: any rental of less than 90 days counts as short-term, districts beginning with R (residential) do not allow short-term rentals except the RMV zone (Residential Multifamily Visitor), most traditional residential neighborhoods are not zoned for them, fewer than 30 houses citywide are grandfathered, unzoned properties cannot be converted or approved for that use, and violations are misdemeanors with fines up to $500 and/or 30 days. (City of Myrtle Beach: Is your neighborhood zoned for short-term rentals? (opens in a new tab)) | Stays under 90 consecutive days are subject to the 7% state level (5% state sales tax plus 2% state accommodations tax, plus any local sales and use taxes SCDOR collects for local jurisdictions). Inside city limits, accommodations and short-term rental providers also collect a 0.5% city local accommodations tax and a 1% city hospitality fee for remittance to the city, plus the county's 1.5% hospitality fee collected from businesses in the city (resumed July 1, 2021 under the city-county settlement); city filings are due by the 20th of the following month. (SC DOR Accommodations (opens in a new tab), City of Myrtle Beach: Hospitality Tax, Local Accommodations Tax and Hospitality Fee changes (opens in a new tab), City of Myrtle Beach Business License FAQs (opens in a new tab)) |
| Horry County (unincorporated) | The county's short-term rental checklist and business license materials show no dedicated STR permit. A Horry County business license is required of every person engaged in business in the unincorporated area (Ordinance 88-99, as amended), Planning and Zoning must approve zoning compliance before the license is issued, and the checklist also directs owners to a state sales tax number, a county hospitality/accommodations account, and a PT-100 personal property return by April 30. (Horry County: Sales taxes and filings for short-term rentals (PDF) (opens in a new tab), Horry County Business License Application Instructions (opens in a new tab)) | The annual business license fee follows the county rate schedule (effective January 1, 2024): minimums of $30 to $60 on gross income up to $50,000 depending on rate class, per-$1,000 rates of $1.07 to $1.43 above $50,000 for classes 1 through 7 (class 8 is priced per individual business), declining rates above $1 million, nonresidents at 200%, and a license year of May 1 to April 30 with a 10% penalty for each month beginning May 1 for late filing. (Horry County Business License 2024 Rate Schedule (PDF) (opens in a new tab), Horry County Business License Application Instructions (opens in a new tab)) | None found in the cited official materials. The county's business license, hospitality fee, and short-term rental checklist pages state no annual night cap, owner-residency requirement, or occupancy limit for short-term rentals; standard county zoning applies and Planning and Zoning approval is required before a business license is issued. (Horry County Business License Application Instructions (opens in a new tab), Horry County Hospitality Fee (opens in a new tab), Horry County: Sales taxes and filings for short-term rentals (PDF) (opens in a new tab)) | Transient accommodation rentals outside city limits carry a 3% Horry County hospitality fee, reported on the county accommodations form due the 20th of the month after the reporting period; stays of 90 consecutive days at the same location to the same patron are excluded. Operators also file state taxes with SCDOR: 5% state sales tax plus 2% state accommodations tax, plus any local sales and use taxes SCDOR collects, on forms ST-388, ST-3T, and ST-389. (Horry County Hospitality Fee (opens in a new tab), Horry County Hospitality Fee / Local Accommodations Tax Accommodations Reporting Form (PDF) (opens in a new tab), SC DOR Accommodations (opens in a new tab), Horry County: Sales taxes and filings for short-term rentals (PDF) (opens in a new tab)) |
"Not found" means the restriction was not located in the linked official materials reviewed as of the update date. It does not prove that no later, uncodified, parcel-specific, or special-district rule applies.
Good to know
- Myrtle Beach: The business license and tax filings are routine, but zoning is the make-or-break step: the city reports that most traditional residential neighborhoods are not zoned for rentals under 90 days, cannot be converted, and only a handful of homes are grandfathered, so verify the parcel's zoning with the city Zoning Division (843-918-1179) before acquiring or listing a property. (City of Myrtle Beach: Is your neighborhood zoned for short-term rentals? (opens in a new tab), City of Myrtle Beach Business License Division (opens in a new tab))
- Horry County (unincorporated): No dedicated STR permit appears in the county materials reviewed, so the practical path is the county's own checklist: obtain a state retail sales tax number, secure zoning compliance and a county business license before operating (a 10% monthly penalty, capped at 30%, applies if you start without one), open a county hospitality fee account for the 3% accommodations fee, file the state returns, and submit the PT-100 personal property return by April 30. (Horry County: Sales taxes and filings for short-term rentals (PDF) (opens in a new tab), Horry County Business License Application Instructions (opens in a new tab), Horry County Hospitality Fee (opens in a new tab))
FAQ
Do I need a permit for a short-term rental in the City of Myrtle Beach?
There is no separate short-term rental permit. The city requires an annual business license for all rental property, including short-term rentals, and the license will not be approved unless the property's zoning allows the use. Rentals of less than 90 days are allowed only in zoning districts that permit visitor accommodations, and most traditional residential R districts do not allow them (the RMV district is the exception).
What about unincorporated Horry County?
No dedicated short-term rental permit was located in the county's official materials. Owners follow the county's short-term rental checklist: obtain a state sales tax number, get a Horry County business license with Planning and Zoning approval, set up a county hospitality/accommodations account for the 3% fee, file state returns (ST-388, ST-3T, ST-389), and submit a PT-100 personal property return by April 30.
What taxes are added to a Myrtle Beach short-term rental bill?
State level: 5% sales tax plus 2% state accommodations tax, plus any local sales and use taxes SCDOR collects. Inside city limits, operators also collect a 0.5% city local accommodations tax, a 1% city hospitality fee, and the county's 1.5% hospitality fee. Outside city limits, the county hospitality fee on transient accommodations is 3%. Local filings are due by the 20th of the month after the reporting period.
Is there a cap on how many nights I can rent my home?
No annual night cap was located in either jurisdiction's cited materials. The threshold that matters is 90 consecutive days: the city treats any rental of less than 90 days as short-term for zoning, the county hospitality fee excludes stays of 90 consecutive days to the same patron, and the state accommodations tax does not apply to accommodations supplied to the same person for 90 continuous days. In the city, the real gate is zoning, since most traditional residential districts do not allow short-term rentals at all.
General information, not legal advice. Short-term rental rules change, so verify current requirements with the jurisdiction before listing.