Short-Term Rental Laws in Horry County, SC (2026)
Short-term rentals are legal throughout unincorporated Horry County (the Myrtle Beach area outside city limits), which imposes no STR-specific zoning, owner-occupancy, night-cap, or per-owner unit-cap rules. Operators must hold an annual Horry County Business License (a gross-income-based fee starting at roughly $30-$60, doubled for nonresidents) and remit a 3% county hospitality fee/local accommodations tax monthly on top of about 9% in state-administered sales and accommodations taxes; cities inside the county such as Myrtle Beach and North Myrtle Beach enforce their own stricter rules. Always confirm current requirements with the city before operating.
Horry County STR rules at a glance
| Legal status | Allowed with permit |
|---|---|
| Permit required | Yes |
| Permit name | Horry County Business License |
| Renewal | Annual |
| Owner occupancy required | No |
| Primary residence only | No |
| Total occupancy taxes | ~12% of gross revenue |
| Enforcement | Enforcement is licensing- and tax-based rather than through an STR-specific inspection or permit program. The Business License Department (Treasurer's Office) handles licensing and the county Hospitality Department audits and collects the hospitality fee/local accommodations tax; a county hospitality/accommodations account is set up when the business license is issued. Zoning approval is a precondition of the business license. Each day a business operates in violation of the license ordinance is treated as a separate offense. |
| Current rules effective | 2025-05-01 |
What will guests pay in taxes on a Horry County stay?
Itemized occupancy taxes for Horry County, SC — enter your nightly rate to see the real cost breakdown.
Horry County occupancy tax calculator
| Gross rent | $450.00 |
| South Carolina state sales tax (accommodations base) (5%)· usually collected by platform | $22.50 |
| South Carolina state accommodations tax (2%)· usually collected by platform | $9.00 |
| Horry County local option taxes (RIDE IV Transportation Tax 1% + Education Capital Improvement Tax 1%) (2%)· usually collected by platform | $9.00 |
| Horry County Hospitality Fee / Local Accommodations Tax (3%)· collection varies | $13.50 |
| Total tax (12%) | $54.00 |
| Guest pays | $504.00 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
Permits & licensing
Horry County requires Horry County Business License to operate a short-term rental, renewed annual.
Fee is based on gross rental income, not a flat amount. Under the rate schedule effective January 1, 2024, the minimum fee for the first $50,000 of gross income is $30-$60 depending on the business's NAICS rate class (1-7), plus roughly $1.07-$1.43 per additional $1,000 of gross income; minimums and rates are multiplied by 200% for nonresidents with no fixed place of business in the county. The county did not publish which rate class applies to short-term rentals, so the exact minimum could not be pinned down. Zoning approval is required before the license is issued.
Zoning & location rules
The Horry County Zoning Ordinance (updated July 1, 2026) contains no 'short-term rental' or 'vacation rental' use category or restriction; a full-text search of the 345-page ordinance found none. Its Lodging & Transient Accommodations Use Chart (Section 204.2) regulates only boarding houses, bed & breakfasts, hotels/motels and campgrounds, and the Resort Housing (RH) district is expressly intended for uses 'reliant on the transient population.' In practice, renting a dwelling short-term is treated as a residential use allowed county-wide, subject only to business licensing and taxes. Note: this applies to unincorporated areas only - municipalities inside the county (Myrtle Beach, North Myrtle Beach, Surfside Beach, etc.) have separate, stricter STR zoning.
Taxes
| Tax | Rate | Who collects |
|---|---|---|
| South Carolina state sales tax (accommodations base)Applies to stays of 89 nights or shorter. Airbnb collects and remits on platform bookings; hosts taking direct bookings must register with SC DOR (retail license) and remit via forms ST-388/ST-3T/ST-389. | 5% | platform |
| South Carolina state accommodations taxApplies to stays of 89 nights or shorter; combined with the 5% sales tax this is the 7% state accommodations rate. Airbnb collects on platform bookings; direct-booking hosts remit to SC DOR. | 2% | platform |
| Horry County local option taxes (RIDE IV Transportation Tax 1% + Education Capital Improvement Tax 1%)State-administered local sales taxes reported on ST-389; the 1% RIDE IV transportation tax took effect May 1, 2025 (replacing the expired RIDE III capital projects tax at the same rate) and the 1% education tax took effect March 1, 2024. Airbnb collects local taxes that are administered by the state. | 2% | platform |
| Horry County Hospitality Fee / Local Accommodations Tax3% of gross proceeds from rental of transient accommodations outside city limits (the county share is 1.5% inside municipalities). Airbnb's South Carolina tax page lists a Horry County Local Accommodations Tax of 1.5%-3% among the taxes it collects; hosts booking direct (and on platforms that do not collect it) must set up a county Hospitality/Accommodations account and file a monthly reporting form due the 20th of the following month. Rentals of 90+ consecutive days to the same patron are exempt. | 3% | varies |
Enforcement & penalties
Enforcement is licensing- and tax-based rather than through an STR-specific inspection or permit program. The Business License Department (Treasurer's Office) handles licensing and the county Hospitality Department audits and collects the hospitality fee/local accommodations tax; a county hospitality/accommodations account is set up when the business license is issued. Zoning approval is a precondition of the business license. Each day a business operates in violation of the license ordinance is treated as a separate offense.
Business license: 'Each day of violation shall be considered a separate offense,' and punishment does not relieve liability for delinquent fees. Late renewal penalties run 10% from May 1, 20% from June 1, 30% July 1-Sept. 30, and 30% plus a $100 reinstatement fee after Sept. 30; new businesses that operated before applying incur a 10% monthly penalty capped at 30%. Hospitality fee: delinquency penalties accrue daily at 0.333% (about 10%/month); late-filing and failure-to-file penalties are capped at 20% of the fee due for the period, and the failure-to-pay penalty on fees found due under audit is capped at 25% only if paid within 10 days of the county's assessment - from the 11th day the penalty is uncapped until the fees are paid.
⚠️ HOA/condo rules may prohibit STRs regardless of city law.
Getting legal in Horry County: the playbook
Generated from this market's verified rules — each step traces to the sources at the bottom of this page.
- 1
Verify your zoning
Location rules apply: The Horry County Zoning Ordinance (updated July 1, 2026) contains no 'short-term rental' or 'vacation rental' use category or restriction; a full-text search of the 345-page ordinance found none. Its Lodging & Transient Accommodations Use Chart (Section 204.2) regulates only boarding houses, bed & breakfasts, hotels/motels and campgrounds, and the Resort Housing (RH) district is expressly intended for uses 'reliant on the transient population.' In practice, renting a dwelling short-term is treated as a residential use allowed county-wide, subject only to business licensing and taxes. Note: this applies to unincorporated areas only - municipalities inside the county (Myrtle Beach, North Myrtle Beach, Surfside Beach, etc.) have separate, stricter STR zoning. Confirm your parcel's zoning with the county before applying.
- 2
Check the covenant layer
HOA/condo rules may prohibit STRs regardless of city law.
- 3
Apply for the Horry County Business License
Fee is based on gross rental income, not a flat amount. Under the rate schedule effective January 1, 2024, the minimum fee for the first $50,000 of gross income is $30-$60 depending on the business's NAICS rate class (1-7), plus roughly $1.07-$1.43 per additional $1,000 of gross income; minimums and rates are multiplied by 200% for nonresidents with no fixed place of business in the county. The county did not publish which rate class applies to short-term rentals, so the exact minimum could not be pinned down. Zoning approval is required before the license is issued. Apply through the county — the official application page is linked in the sources below.
- 4
Set up tax collection & remittance
Platforms don't collect everything here: Horry County Hospitality Fee / Local Accommodations Tax (3%) is remitted by the host in at least some cases. Register with the taxing authority before your first booking and calendar the filing deadlines.
- 5
Calendar the renewal before you forget it
This permit renews annual. Most cities take weeks to process renewals and don't send reminders — our Host plan emails you at 60/30/7 days out.
- 6
Know the cost of getting it wrong
Business license: 'Each day of violation shall be considered a separate offense,' and punishment does not relieve liability for delinquent fees. Late renewal penalties run 10% from May 1, 20% from June 1, 30% July 1-Sept. 30, and 30% plus a $100 reinstatement fee after Sept. 30; new businesses that operated before applying incur a 10% monthly penalty capped at 30%. Hospitality fee: delinquency penalties accrue daily at 0.333% (about 10%/month); late-filing and failure-to-file penalties are capped at 20% of the fee due for the period, and the failure-to-pay penalty on fees found due under audit is capped at 25% only if paid within 10 days of the county's assessment - from the 11th day the penalty is uncapped until the fees are paid. Enforcement is licensing- and tax-based rather than through an STR-specific inspection or permit program. The Business License Department (Treasurer's Office) handles licensing and the county Hospitality Department audits and collects the hospitality fee/local accommodations tax; a county hospitality/accommodations account is set up when the business license is issued. Zoning approval is a precondition of the business license. Each day a business operates in violation of the license ordinance is treated as a separate offense.
Recent rule changes in Horry County
May 7, 2026
Pending SC legislation could reshape STR management (H.3876, S.442, H.3861)
Bills pending in the 2025-2026 South Carolina General Assembly would alter the STR landscape statewide: H.3876 would require short-term rentals to be handled through a property-management intermediary (drawing objections from Grand Strand hosts), while S.442/H.3861 address whether local governments may regulate or prohibit STRs. None had become law as of July 2026.
Official source →May 1, 2025
RIDE IV 1% Transportation Tax took effect
Voter-approved RIDE IV 1% local sales and use tax (applying to accommodations) took effect May 1, 2025, immediately after RIDE III capital projects tax collections ended April 30, 2025 - the combined state-administered rate on STR revenue was unchanged at about 9%.
Official source →March 1, 2024
1% Education Capital Improvement Tax effective in Horry County
SC DOR lists Horry County's 1% Education Capital Improvement Tax as effective March 1, 2024 (continuation of the school sales tax), part of the state-administered local taxes applied to short-term rental charges.
Official source →January 1, 2024
New county business license rate schedule
Horry County's current business license rate schedule (rate classes 1-8, $30-$60 minimums for the first $50,000 of gross income, nonresident rates at 200%) took effect January 1, 2024.
Official source →
Frequently asked questions
›Is Airbnb legal in Horry County?
Yes — Airbnb and other short-term rentals are legal in Horry County, SC, but you must obtain a Horry County Business License before operating. Always confirm current requirements with the city before operating.
›Do I need a permit for a short-term rental in Horry County?
Yes. Horry County requires a Horry County Business License to operate a short-term rental and must be renewed every year. Always confirm current requirements with the city before operating.
›Can I Airbnb a non-primary residence in Horry County?
Yes — Horry County does not limit short-term rentals to primary residences. Zoning and other restrictions may still apply. Always confirm current requirements with the city before operating.
›What taxes do short-term rental hosts pay in Horry County?
Hosts in Horry County are subject to: South Carolina state sales tax (accommodations base) (5%), South Carolina state accommodations tax (2%), Horry County local option taxes (RIDE IV Transportation Tax 1% + Education Capital Improvement Tax 1%) (2%), Horry County Hospitality Fee / Local Accommodations Tax (3%) — roughly 12% total on gross rental revenue. Platforms like Airbnb collect some of these automatically; check each line's collection method on this page.
›What happens if I operate a short-term rental illegally in Horry County?
Business license: 'Each day of violation shall be considered a separate offense,' and punishment does not relieve liability for delinquent fees. Late renewal penalties run 10% from May 1, 20% from June 1, 30% July 1-Sept. 30, and 30% plus a $100 reinstatement fee after Sept. 30; new businesses that operated before applying incur a 10% monthly penalty capped at 30%. Hospitality fee: delinquency penalties accrue daily at 0.333% (about 10%/month); late-filing and failure-to-file penalties are capped at 20% of the fee due for the period, and the failure-to-pay penalty on fees found due under audit is capped at 25% only if paid within 10 days of the county's assessment - from the 11th day the penalty is uncapped until the fees are paid. Enforcement is licensing- and tax-based rather than through an STR-specific inspection or permit program. The Business License Department (Treasurer's Office) handles licensing and the county Hospitality Department audits and collects the hospitality fee/local accommodations tax; a county hospitality/accommodations account is set up when the business license is issued. Zoning approval is a precondition of the business license. Each day a business operates in violation of the license ordinance is treated as a separate offense.
Horry County's STR rules changed 2 times recently.
Get an email the moment Horry County changes its short-term rental rules — plus renewal reminders before your permit expires.
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Related
Nearby covered markets
- Myrtle Beach, SCRestricted
- Charleston, SCPrimary residence only
- Hilton Head Island, SCPermit required
- Savannah, GARestricted
- Asheville, NCRestricted
Sources
- Horry County Business License - Application Instructions (Treasurer's Office)retrieved July 10, 2026
- Horry County - Sales Tax Chart: Short-Term Rentals (official filing flow chart)retrieved July 10, 2026
- Horry County Business License Rate Schedule (effective January 1, 2024)retrieved July 10, 2026
- Horry County Hospitality Fee (Treasurer's Office)retrieved July 10, 2026
- Horry County Hospitality Fee / Local Accommodations Tax - Accommodations Monthly Reporting Formretrieved July 10, 2026
- Horry County Zoning Ordinance (Appendix B, updated July 1, 2026)retrieved July 10, 2026
- Horry County RIDE Program (RIDE IV 1% transportation tax effective May 1, 2025)retrieved July 11, 2026
- SC Department of Revenue - Local Sales Taxesretrieved July 10, 2026
- Airbnb Help Center - Occupancy tax collection and remittance by Airbnb in South Carolinaretrieved July 10, 2026
This page is informational only and is not legal, tax, or financial advice. Rules change and enforcement varies — verify current requirements with Horry County and a qualified professional before operating.