Short-Term Rental Laws in Myrtle Beach, SC (2026)
Short-term rentals (any rental under 90 days) are legal in Myrtle Beach only where zoning allows: every residential 'R' zoning district prohibits them except the RMV (Residential Multifamily Visitor) zone, so STRs operate mainly in commercial and mixed-use districts, plus fewer than 30 grandfathered houses citywide. Every rental property must hold a City of Myrtle Beach business license, with the fee based on gross receipts (no flat STR permit fee) and renewal due each April 30. Guests pay roughly 13% in combined state, county, and city lodging taxes; Airbnb collects most of these, but hosts booking directly must register and remit the city and county portions themselves. Always confirm current requirements with the city before operating.
⏳ Verification in progress — data compiled July 10, 2026, human review pending
Myrtle Beach STR rules at a glance
| Legal status | Restricted |
|---|---|
| Permit required | Yes |
| Permit name | City of Myrtle Beach Business License |
| Renewal | Annual |
| Owner occupancy required | No |
| Primary residence only | No |
| Total occupancy taxes | ~13% of gross revenue |
| Enforcement | Enforcement runs through zoning verification and business licensing: new business license applications are reviewed by the Zoning Division (and Fire/Police/Construction Services) before issuance, so an STR in a prohibited R district cannot be licensed. The city directs owners to verify zoning with the Zoning Division (843-918-1179). Business license applications are subject to audit and verification of gross income against tax filings. The December 2024 conversion overlay took effect immediately upon adoption. |
| Current rules effective | 2024-12-10 |
What will guests pay in taxes on a Myrtle Beach stay?
Itemized occupancy taxes for Myrtle Beach, SC — enter your nightly rate to see the real cost breakdown.
Myrtle Beach occupancy tax calculator
| Gross rent | $450.00 |
| South Carolina State Sales Tax (accommodations) (5%)· usually collected by platform | $22.50 |
| South Carolina State Accommodations Tax (2%)· usually collected by platform | $9.00 |
| State-administered local sales taxes (1% Tourism Development Fee + 1% Education Capital Improvements + 1% RIDE transportation tax) (3%)· usually collected by platform | $13.50 |
| City of Myrtle Beach Local Accommodations Tax (0.5%)· collection varies | $2.25 |
| City of Myrtle Beach Hospitality Fee (1%)· collection varies | $4.50 |
| Horry County Hospitality Fee / Local Accommodations Tax (inside Myrtle Beach) (1.5%)· collection varies | $6.75 |
| Total tax (13%) | $58.50 |
| Guest pays | $508.50 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
Permits & licensing
Myrtle Beach requires City of Myrtle Beach Business License to operate a short-term rental, renewed annual.
No flat fee: the license fee is computed from gross receipts. Per the city application form, a base fee covers the first $2,000 of gross income, then bracketed rates apply per amount above $2,000 (rate varies by business class; the full rate-class schedule is not published as a table on the city website, but the application form's worked example shows a $145.00 base fee plus $6.00 per $1,000 of gross income between $2,000 and $2 million for the illustrated rate class). Non-resident businesses are charged double the resident rate on business done within the city. New applications are reviewed by Zoning, Construction Services, Fire, and Police before issuance.
Zoning & location rules
STR = any rental of less than 90 days. Every zoning district beginning with 'R' (residential) prohibits short-term rentals except RMV (Residential Multifamily Visitor); citywide, fewer than 30 houses in traditional residential zones are grandfathered. STRs therefore concentrate in commercial/mixed-use districts, especially east of Kings Highway. Ordinance 2024-069 (adopted Dec 10, 2024, effective immediately) created a Short Term Rental Conversion Overlay Zone east of Kings Highway from 29th Avenue South to 82nd Avenue North (about 114 blocks): buildings of more than two units built for or used as short-term rentals may not be converted to long-term (90+ day) rentals, with exceptions for operators already licensed for long-term rentals, owner-occupants/primary residences, and units never previously rented.
Taxes
| Tax | Rate | Who collects |
|---|---|---|
| South Carolina State Sales Tax (accommodations)Applies to stays of 89 nights or fewer. Marketplace platforms (Airbnb/Vrbo) collect and remit; hosts taking direct bookings must register with SCDOR and remit. | 5% | platform |
| South Carolina State Accommodations TaxStatewide 2% accommodations tax on stays of 89 nights or fewer; collected by platforms as marketplace facilitators, otherwise remitted by the host. | 2% | platform |
| State-administered local sales taxes (1% Tourism Development Fee + 1% Education Capital Improvements + 1% RIDE transportation tax)Three 1% local sales taxes collected by the state with sales tax inside Myrtle Beach city limits. The 1% RIDE III tax expired April 30, 2025 and was replaced May 1, 2025 by the voter-approved 25-year RIDE IV 1% tax, so the combined rate is unchanged. Airbnb collects 'Local Taxes collected by the State.' | 3% | platform |
| City of Myrtle Beach Local Accommodations Tax0.5% city tax on short-term/transient accommodations (rate reset July 1, 2021 under settlement with Horry County). Airbnb collects for its bookings; direct-booking hosts remit to the city monthly or quarterly, due the 20th after the period; 2% penalty per month if late. | 0.5% | varies |
| City of Myrtle Beach Hospitality Fee1% city fee on transient accommodations (also on admissions and prepared food). Airbnb collects for its bookings; direct-booking hosts remit monthly/quarterly to the city; 10% penalty for late remittance. | 1% | varies |
| Horry County Hospitality Fee / Local Accommodations Tax (inside Myrtle Beach)County rate is 1.5% on transient accommodations inside Myrtle Beach city limits (3% in unincorporated Horry County). Airbnb collects for its bookings; otherwise the host must open a county account and remit, due the 20th of the following month. Combined guest tax load inside city limits totals approximately 13%. | 1.5% | varies |
Enforcement & penalties
Enforcement runs through zoning verification and business licensing: new business license applications are reviewed by the Zoning Division (and Fire/Police/Construction Services) before issuance, so an STR in a prohibited R district cannot be licensed. The city directs owners to verify zoning with the Zoning Division (843-918-1179). Business license applications are subject to audit and verification of gross income against tax filings. The December 2024 conversion overlay took effect immediately upon adoption.
Violations of the zoning code and the business license ordinance are misdemeanors, with fines of up to $500 and/or 30 days in jail per occurrence upon conviction. Business licenses not renewed by April 30 incur a 5% penalty per month until paid. Late city accommodations tax remittance carries a 2% penalty per month; late hospitality fee remittance carries a 10% penalty.
⚠️ HOA/condo rules may prohibit STRs regardless of city law.
Recent rule changes in Myrtle Beach
May 5, 2026
SC H.3876 'merchant of record' accommodations bill advances (pending, not law)
Statewide bill H.3876 passed the SC House (Jan 20, 2026) and received a favorable-with-amendment report from Senate Finance on May 5, 2026. If enacted, licensed property managers listing on platforms like Airbnb/Vrbo would become the merchant of record, shifting lodging tax collection from platforms to managers. Not enacted as of last recorded action; would change who collects/remits taxes, not the rates.
Official source →May 1, 2025
Horry County RIDE IV 1% sales tax replaces RIDE III
Voters approved RIDE IV in November 2024 (about 57% yes); the 25-year 1% transportation sales tax took effect May 1, 2025 as RIDE III expired April 30, 2025, keeping the combined lodging tax load in Myrtle Beach at roughly 13%.
Official source →December 10, 2024material
Ordinance 2024-069: Short Term Rental Conversion Overlay Zone adopted
City Council unanimously adopted (second reading, effective immediately) an overlay east of Kings Highway from 29th Ave S to 82nd Ave N barring conversion of short-term rental buildings (more than two units, built for or used as sub-90-day rentals) into long-term rentals. Exceptions cover existing licensed long-term rental operators, primary residences, and units never previously rented.
Official source →April 10, 2024
270-day moratorium on STR-to-long-term conversions
City Council imposed a 270-day moratorium (April 2024, expiring January 2025) on converting short-term rentals to long-term units while a consultant studied revenue impacts; the study estimated $7.6M in combined city/county/state losses per 1,000 converted units and led to the permanent December 2024 overlay.
Official source →
Frequently asked questions
›Is Airbnb legal in Myrtle Beach?
Airbnb is legal in Myrtle Beach, SC, but with significant restrictions — check the zoning and eligibility rules on this page before listing. Always confirm current requirements with the city before operating.
›Do I need a permit for a short-term rental in Myrtle Beach?
Yes. Myrtle Beach requires a City of Myrtle Beach 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 Myrtle Beach?
Yes — Myrtle Beach 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 Myrtle Beach?
Hosts in Myrtle Beach are subject to: South Carolina State Sales Tax (accommodations) (5%), South Carolina State Accommodations Tax (2%), State-administered local sales taxes (1% Tourism Development Fee + 1% Education Capital Improvements + 1% RIDE transportation tax) (3%), City of Myrtle Beach Local Accommodations Tax (0.5%), City of Myrtle Beach Hospitality Fee (1%), Horry County Hospitality Fee / Local Accommodations Tax (inside Myrtle Beach) (1.5%) — roughly 13% 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 Myrtle Beach?
Violations of the zoning code and the business license ordinance are misdemeanors, with fines of up to $500 and/or 30 days in jail per occurrence upon conviction. Business licenses not renewed by April 30 incur a 5% penalty per month until paid. Late city accommodations tax remittance carries a 2% penalty per month; late hospitality fee remittance carries a 10% penalty. Enforcement runs through zoning verification and business licensing: new business license applications are reviewed by the Zoning Division (and Fire/Police/Construction Services) before issuance, so an STR in a prohibited R district cannot be licensed. The city directs owners to verify zoning with the Zoning Division (843-918-1179). Business license applications are subject to audit and verification of gross income against tax filings. The December 2024 conversion overlay took effect immediately upon adoption.
Myrtle Beach's STR rules changed 3 times recently.
Get an email the moment Myrtle Beach changes its short-term rental rules — plus renewal reminders before your permit expires.
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Related
Nearby covered cities
- Charleston, SCPrimary residence only
- Savannah, GARestricted
- Asheville, NCRestricted
- Virginia Beach, VARestricted
- Gatlinburg, TNPermit required
Sources
- City of Myrtle Beach - Short-Term Rental Rules (official news/FAQ page)retrieved July 10, 2026
- City of Myrtle Beach - Business License FAQsretrieved July 10, 2026
- City of Myrtle Beach - Business License Divisionretrieved July 10, 2026
- City of Myrtle Beach - Hospitality Tax, Local Accommodations Tax rates effective July 1, 2021retrieved July 10, 2026
- City of Myrtle Beach Ordinance 2024-069 - Short Term Rental Conversion Overlay Zoneretrieved July 10, 2026
- Horry County Hospitality Fee / Local Accommodations Tax reporting form (accommodations)retrieved July 10, 2026
- Airbnb Help Center - Occupancy tax collection and remittance by Airbnb in South Carolinaretrieved July 10, 2026
- SC Legislature - 2025-2026 Bill H.3876 (Accommodations / merchant of record)retrieved 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 Myrtle Beach and a qualified professional before operating.