Last Updated: May 2026
⚠️ Critical Notice
South Carolina does not impose statewide registration or licensing requirements for short-term rentals, but municipal and county rules vary significantly and several jurisdictions, including Folly Beach and Isle of Palms, enforce strict caps on rental permits or outright prohibit new STR licenses in residential zones. Penalties at the local level reach $1,093 per day per violation in some municipalities. Hosts must also collect and remit state accommodations tax regardless of whether the platform collects on their behalf.
1. Regulatory Overview
Short-term rental compliance in South Carolina operates across three layers: state statute, county ordinance, and municipal code. No single statewide licensing law governs all STR activity, which means a host operating in Charleston faces different requirements than one in Myrtle Beach or Hilton Head Island. State law sets the tax collection framework; local governments control permitting, zoning, and occupancy limits.
At the state level, the South Carolina Accommodations Tax Act (S.C. Code Ann. § 12-36-920) imposes a 2% state accommodations tax on all short-term rental revenue. Separately, S.C. Code Ann. § 6-1-550 authorizes counties and municipalities to levy a local accommodations tax of up to 1.5%. These statutes apply statewide regardless of whether a municipality has enacted its own STR ordinance.
South Carolina does not define "short-term rental" in a single statewide statute. Most municipalities that regulate STRs adopt a threshold of fewer than 30 consecutive days per rental period, consistent with the accommodations tax definition under § 12-36-920. Hosts should confirm the exact threshold in their specific municipality's code, as some jurisdictions use 28 days.
Enforcement authority rests primarily with the South Carolina Department of Revenue (SCDOR) for tax compliance, and with individual municipal or county planning and zoning departments for permitting violations. There is no single statewide STR enforcement agency equivalent to New York City's Mayor's Office of Special Enforcement.
Airbnb License Requirements South Carolina: Permits, Registrations, and Taxes
Unlike some states, South Carolina doesn't have a statewide STR registration program as of May 28, 2026. Forget a central registry or a one-size-fits-all permit system. Licensing obligations fall entirely to municipalities and counties, which means the rules for a rental in Charleston's historic district will be wildly different from one in rural Horry County. It's a total patchwork.
Municipal and County Registration Regimes
Most jurisdictions that regulate short-term rentals in South Carolina operate their own permit programs independently. Charleston requires a Short-Term Rental Permit issued through the City of Charleston's Zoning and Planning Department. Myrtle Beach requires a Business License under the City of Myrtle Beach Municipal Code, with an annual fee calculated on gross rental revenue. Hilton Head Island mandates a Business License through the Town of Hilton Head Island, with fees starting at $45 per year for residential rental operations.
Because no single state agency consolidates these requirements, hosts must verify permit obligations directly with the local zoning or business licensing office for each property's jurisdiction. Failure to check at the county level, not just the city level, is the most common compliance gap.
South Carolina State Tax Registration
All STR operators must register with the South Carolina Department of Revenue (SCDOR) to collect and remit the following taxes:
- Accommodations Tax: 7% state accommodations tax applies to all gross proceeds from rentals of less than 90 consecutive days (S.C.
- Local Accommodations Tax: Don't get tripped up by the tax man. On top of the 5% state sales tax, many municipalities levy their own Local Accommodations Tax. This local-level tax, authorized under S.C. Code Ann. § 6-1-520, adds another 1.5% to 3% to the final bill depending entirely on where your property is located. It's a separate payment you can't afford to miss.
- Sales Tax: 5% state sales tax applies concurrently with accommodations tax on qualifying rentals.
Airbnb collects and remits South Carolina state accommodations tax and state sales tax directly under a Voluntary Collection Agreement with SCDOR, effective January 1, 2018. Local accommodations taxes may still require direct host remittance depending on the municipality, hosts should confirm current collection status with their local revenue office before assuming platform remittance covers all obligations.
How to Check Airbnb Rules in South Carolina Before Listing a Property
South Carolina does not maintain a statewide classified buildings list or a prohibited properties registry analogous to New York City's Multiple Dwelling Law classifications. Property eligibility is governed by three overlapping frameworks: local municipal zoning ordinances, homeowners association (HOA) or condominium association bylaws, and any deed restrictions recorded against the specific parcel.
Municipal Zoning Ordinances
Your property's zoning designation is the first and biggest hurdle. It dictates whether a short-term rental is even permitted. Major cities like Charleston, Myrtle Beach, and Hilton Head Island maintain their own unique zoning codes with very specific STR use classifications, such as Charleston's coveted "ST-2" designation for non-owner-occupied properties. You can't just guess. Hosts must contact the local planning or zoning department directly to confirm their parcel's status before listing.
- Residential Zones: Many municipalities restrict STR operation to owner-occupied primary residences or prohibit commercial STR activity in R-1 districts entirely.
- Overlay Districts: Coastal and tourist-heavy municipalities sometimes apply STR overlay zones with density caps or minimum night requirements.
HOA and Condominium Bylaws
Don't assume a green light from the city is all you need. Even if zoning permits STR use, your condominium association or HOA declaration can shut you down completely. These are private rules, not public laws, but they have teeth, violating them can lead to hefty fines, sometimes over $500 per day, and even legal action. You must review the property's recorded Declaration of Covenants, Conditions, and Restrictions (CC&Rs) before you list. Basically, the HOA gets the final say.
Deed Restrictions
Beyond zoning and HOAs, there's a third layer: deed restrictions. These recorded rules can impose surprising limits, like a 90-day minimum lease requirement, that completely prohibit transient occupancy regardless of what the city allows. They're a pain, but they're permanent. These restrictions run with the land and bind every future owner, so you can't just ignore them. A title search through your county's Register of Deeds office is the only way to know for sure what's lurking in the property's history.
