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.
Penalties for Violating Airbnb Restrictions in South Carolina
South Carolina doesn't operate a single statewide penalty framework for short-term rental violations. Enforcement authority sits with individual municipalities, and fine structures vary significantly by jurisdiction. Hosts operating without required permits or outside approved zoning classifications face consequences set by local ordinance, not state statute.
Municipal Fines and Civil Penalties
Most South Carolina municipalities that regulate STRs treat operating without a valid business license or STR permit as a civil infraction. Specific penalty amounts differ by city:
- Columbia: Violations of the city's zoning ordinance carry fines up to $1,092.50 per offense under Columbia City Code Section 17-856, with each day of continued non-compliance constituting a separate violation.
- Charleston: Operating an unpermitted STR in a restricted zoning district can result in fines of $500 to $1,000 per day under Charleston Code of Ordinances Chapter 54.
- Myrtle Beach: Violations of the STR registration requirement under Myrtle Beach City Ordinance 2018-43 carry fines up to $500 per occurrence, with repeat violations subject to escalating penalties.
License Revocation and Permit Suspension
Beyond fines, municipalities retain authority to suspend or permanently revoke an STR permit following repeated violations. Three substantiated complaints within a 12-month period trigger automatic permit review in both Columbia and Charleston under their respective STR ordinances. Revoked permits typically carry a 12-month bar on reapplication.
Platform-Level Consequences
Airbnb's terms of service require hosts to comply with all applicable local laws. A municipal cease-and-desist order or confirmed permit revocation can result in listing suspension by the platform, independent of any court action. This creates parallel exposure: local fines and lost booking revenue simultaneously.
Note: South Carolina House Bill 3525, introduced in the 2025 legislative session, proposed a statewide minimum penalty floor of $250 per violation for unpermitted STR operation. As of the date of this publication, the bill had not passed into law.
Last Updated: May 2026
How Tax Compliance Usually Works
State Taxes
South Carolina imposes two state-level taxes on short-term rental revenue. Both apply to gross rental receipts unless an exemption applies under South Carolina Code of Laws Title 12.
| Tax Type | Rate | Description |
|---|---|---|
| State Sales Tax | 6.00% | Applies to all accommodations rentals under S.C. Code § 12-36-920 |
| Accommodations Tax | 2.00% | State-level accommodations tax under S.C. Code § 12-36-920(B), remitted to the Department of Revenue |
Local Taxes
Counties and municipalities levy additional accommodations taxes. Rates vary by jurisdiction. Charleston County charges a 1.50% local accommodations tax; the City of Myrtle Beach adds a further 1.50% municipal accommodations tax under its local ordinance. Hosts must verify the rate for their specific parcel, unincorporated county properties and incorporated city properties carry different obligations.
| Tax Type | Rate | Description |
|---|---|---|
| County Accommodations Tax (example: Charleston County) | 1.50% | Local accommodations tax remitted to county treasurer |
| Municipal Accommodations Tax (example: Myrtle Beach) | 1.50% | City-level tax on gross rental receipts within city limits |
Total Combined Tax Rate (illustrative, Myrtle Beach): 11.00% (6.00% state sales + 2.00% state accommodations + 1.50% county + 1. Unincorporated county properties without a municipal layer carry
6. Safety and Building Code Requirements
Mandatory Safety Equipment
- Smoke Detectors: Operational smoke detectors required in every sleeping room, outside each sleeping area, and on every level of the unit, per the South Carolina Fire Code (based on NFPA 72).
- Carbon Monoxide Detectors: Required in any unit with a fuel-burning appliance, attached garage, or forced-air furnace, per South Carolina Code of Laws Section 6-9-900.
- Fire Extinguisher: A minimum 2A:10B:C-rated extinguisher must be accessible on each floor.
- Emergency Egress: All sleeping rooms must have at least one operable window or door meeting the International Residential Code (IRC) egress dimensions adopted by the South Carolina Building Codes Council.
Building Compliance
- Electrical Systems: No exposed wiring; GFCI protection required in bathrooms, kitchens, and exterior outlets under the adopted National Electrical Code.
- Structural Condition: No visible structural deficiencies including damaged stairs, railings, or flooring that present a fall or collapse hazard.
- Plumbing: Hot and cold running water required; no active leaks or sewage backflow conditions.
South Carolina has not enacted any statute requiring booking platforms to verify host registrations before accepting bookings, block unregistered listings from transacting, or submit periodic transaction reports to a state or municipal authority. No statewide short-term rental law imposes platform-level compliance mandates on Airbnb, Vrbo, or Booking.com as of May 28, 2026. Individual municipalities, including Charleston and Myrtle Beach, regulate hosts directly through permitting and licensing requirements but have not passed ordinances that compel platforms to enforce those requirements on the host's behalf. Platform cooperation with local tax collection exists in South Carolina under voluntary collection agreements for accommodations taxes, but those agreements are distinct from regulatory enforcement mandates and do not constitute platform-level STR compliance obligations under state law.
South Carolina does not have a statewide statute that prohibits the advertising of short-term rentals prior to a booking transaction. No STR-specific advertising restrictions exist at the state level under South Carolina law as of May 28, 2026. General consumer protection rules under the South Carolina Unfair Trade Practices Act (S.C. Code § 39-5-10 et seq.) apply to all commercial advertising but do not impose STR-specific prohibitions on listing channels, print, or social media. Hosts operating in municipalities with local STR ordinances, such as Charleston or Myrtle Beach, should confirm whether any local advertising requirements (such as displaying a permit number in listings) apply, as those obligations are governed by municipal code rather than a statewide advertising restriction law.9. Enforcement and Penalties
Civil Penalties
South Carolina does not maintain a single statewide enforcement body for short-term rental violations. Penalties are assessed at the municipal or county level under each jurisdiction's STR ordinance. The figures below reflect common penalty structures across major STR markets in the state.
- Operating without registration: Fines typically range from $100 to $500 per day, per violation, under municipal code provisions such as Myrtle Beach City Code Chapter 14.
- Failure to collect or remit accommodations tax: South Carolina Code Section 12-36-2640 authorizes penalties of 5% of unpaid tax per month, up to 25% of the total amount due, plus interest at the prime rate plus 3%.
- Zoning violations: Operating an STR in a prohibited zone can result in fines of $1,000 to $5,000 per occurrence under local zoning enforcement authority.
- Safety code non-compliance: Uninhabitable-condition citations carry per-day fines that compound until the deficiency is corrected.
Enforcement Mechanisms
- Complaint-driven response: Most South Carolina municipalities rely primarily on neighbor complaints routed through code enforcement offices.
- Platform data requests: Local governments increasingly issue subpoenas or data-sharing requests to booking platforms to identify unlicensed operators.
- Proactive audits: The South Carolina Department of Revenue (SCDOR) cross-references accommodations tax filings against listing activity on major platforms.
- Inspections: Some jurisdictions, including Isle of Palms, conduct on-site inspections as a condition of initial registration approval.
Registration Denial and Revocation
Grounds for denial or revocation vary by municipality but commonly include:
- Outstanding code violations on the subject property at time of application
- Prior ordinance violations within a defined lookback period (typically 12 to 24 months)
- Failure to maintain required insurance or safety certifications
- Misrepresentation on the registration application
- Zoning conflict: ADUs in unincorporated areas may be classified as accessory structures, not dwelling units, making STR licensing applications invalid from the start.
- Utility metering: Some municipalities require independent utility connections before issuing an occupancy certificate for STR use.
- Setback violations: Unpermitted ADU additions that predate current zoning codes can trigger stop-use orders when an STR inspection occurs.
- CC&R review: Check for minimum lease term clauses, which typically run 30 or 90 days and directly conflict with STR use.
- Board approval: Some HOAs require written board consent before any rental activity, regardless of duration.
- Enforcement exposure: Repeated violations can result in liens against the property under South Carolina HOA lien statutes.
- Stays of 30 consecutive days or more: These are considered standard residential tenancies under South Carolina landlord-tenant law (S.C. Code Ann. § 27-40-10 et seq.) and are not subject to STR permit requirements in any jurisdiction reviewed.
- Licensed hotels and motels: Properties holding a valid South Carolina Department of Labor, Licensing and Regulation (LLR) lodging license operate under the Innkeepers Act and are exempt from municipal STR ordinances.
- Bed and breakfast establishments: Most municipalities classify licensed B&Bs as commercial lodging, not short-term rentals, and regulate them under separate zoning and health codes.
- Student housing and dormitories: Units leased directly through accredited educational institutions are exempt from STR registration requirements statewide.
- Address: 300A Outlet Pointe Blvd, Columbia, SC 29210
- Phone: (844) 898-8542
- Website: dor.sc.gov
- Address: 293 Greystone Blvd, Suite 400, Columbia, SC 29210
- Phone: (803) 734-4200
- Website: consumer.sc.gov
10. Special Considerations
Accessory Dwelling Units (adus)
South Carolina zoning codes treat ADUs inconsistently across counties. Charleston County permits ADUs on single-family lots under certain conditions, but short-term rental use of a detached ADU may require a separate STR permit from the host's primary unit permit. Hosts operating an ADU as a standalone rental without verifying whether the local zoning ordinance classifies it as an independent dwelling unit risk operating under an invalid permit category.
HOA-Governed Properties
South Carolina's Homeowners Association Act (S.C. Code § 27-30-110 et seq.) does not prohibit HOAs from restricting or banning short-term rentals entirely. HOA rental restrictions are enforceable as private contractual obligations independent of any municipal STR permit a host holds. A valid city permit does not override an HOA prohibition. Fines for HOA violations in South Carolina communities commonly range from $25 to $500 per occurrence, with some declarations authorizing injunctive relief.
11. Exemptions
Not every short-term rental arrangement in South Carolina falls under municipal STR registration frameworks, several property types and tenancy structures operate under separate or no local licensing regimes.
12. Legislative Developments
South Carolina does not currently have a statewide bill pending in the General Assembly that would materially alter existing airbnb rules South Carolina hosts operate under. The most recent enacted change at the state level was the short-term rental tax collection agreement between the South Carolina Department of Revenue (SCDOR) and major booking platforms, formalized in 2021 which shifted remittance responsibility for the 8% accommodations tax to platforms collecting payment on behalf of hosts.
No active bill identifiers are pending as of May 2026 that would impose new statewide licensing requirements, cap rental nights, or restrict owner-absent operations. Municipal-level activity remains the primary regulatory vector: Charleston's STR ordinance amendments (most recently updated in 2023) and Myrtle Beach's zoning enforcement expansions represent the most significant recent changes hosts should monitor through their respective city councils.
Hosts tracking proposed STR restrictions should consult the South Carolina General Assembly bill search directly, as municipal ordinances move faster than state legislation and are not captured in centralized tracking databases.
13. Resources and Contact Information
Government Agencies
South Carolina Department of Revenue (SCDOR)
South Carolina Department of Consumer Affairs (SCDCA)
Local Municipal Offices Registration requirements, zoning approvals, and permit issuance are handled at the city or county level. Hosts must contact the planning or business licensing department for the specific municipality where the property is located.
Filing Complaints
Suspected unlicensed or non-compliant short-term rental activity in South Carolina is reported through the relevant local government office, there is no single statewide complaint portal for STR violations. For tax-related non-compliance, complaints are directed to the SCDOR at (844) 898-8542. Consumer protection complaints go to the SCDCA online at consumer.sc.gov or by phone.
Disclaimer
This information is provided for general guidance only and does not constitute legal advice. Short-term rental regulations in South Carolina are complex and subject to change. Hosts should consult with qualified legal counsel and tax professionals to ensure full compliance with all applicable laws and regulations. The enforcement space continues to evolve, and hosts are responsible for staying informed of current requirements.
Last updated: May 2026