Short-Term Rentals in Horry County, SC (2026)

3 rules for unincorporated Horry County, South Carolina.

Verified from official government sources

Note: These county rules apply to unincorporated areas of Horry County. If you live within an incorporated city, that city's own rules apply: see the city list below.

Short-Term Rental Permits

Before renting, unincorporated-county hosts register with Horry County's Business License office (BLHospitality@horrycountysc.gov) and open a Hospitality Fee / Local Accommodations Tax account. Returns are filed on the county's monthly Accommodations Reporting Form, due the 20th of the month after each reporting period.

Register for Business License + Hospitality Fee Account

Some Restrictions

Horry County Hospitality Fee / Local Accommodations Tax — Accommodations Reporting Form

Accommodations MONTHLY Reporting Form — Due on the 20th of the month following Reporting period end. Use this form to report all rentals you have both inside and outside the city limits.

Full ordinance details →Official source ↗

Taxes & Fees

South Carolina levies a 7% state accommodations tax on transient lodging. On top of that, Horry County charges a hospitality fee/local accommodations tax of 3% of gross proceeds outside city limits, or 1.5% inside a city. Stays of 90+ consecutive days are exempt.

7% State Accommodations Tax + 3% County Hospitality Fee

Some Restrictions

Horry County Hospitality Fee / Local Accommodations Tax reporting form; S.C. Code §12-36-920

1. Gross proceeds from Rental of Transient Accommodations outside city limits $____ x 3% (.03). 2–8. ...inside [Atlantic Beach/Aynor/Conway/Loris/Myrtle Beach/North Myrtle Beach/Surfside Beach] $____ x 1.5% (.015).

Full ordinance details →Official source ↗

Night Caps

Horry County and its cities set no annual limit on how many nights a property may be rented short-term. The only threshold is duration: a stay becomes long-term (and tax-exempt) once the same guest occupies for 90 consecutive days, the line South Carolina uses to define a 'transient.'

No Annual Night Cap; 90 Days Marks Long-Term

Few Restrictions

S.C. Code §12-36-920(A)

The gross proceeds derived from the lease or rental of sleeping accommodations supplied to the same person for a period of ninety continuous days are not considered proceeds from transients.

Full ordinance details →Official source ↗

All Horry County ordinances

See every category we cover for Horry County: parking, noise, fences, fires, animals, pools, and more.

Horry County Ordinance Hub →