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Horry County, SC Short-Term Rentals: Night Caps (2026)

Few Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified July 2026

Key Facts

Annual night cap
None
Bookings per year
Unlimited in permitted zones
Long-term threshold
90 continuous days, same guest
At 90 days
Accommodations tax/fee exempt
Authority
S.C. Code §12-36-920

Summary

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.'

These county ordinances apply to unincorporated areas of Horry County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

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.

View official code

Full Breakdown

There is no cap on the number of nights per year a Grand Strand STR may host, and no limit on the number of separate bookings: a property in an STR-permitted zone can operate year-round. South Carolina defines the short-term/long-term boundary by stay length: under S.C. Code §12-36-920, '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.' So a single guest reaching 90 continuous days converts the arrangement to a non-transient (long-term) tenancy exempt from accommodations tax and the county hospitality fee.

Violations & Fines

No violation arises from renting frequently within a permitted zone. Misreporting a taxable transient stay as a 90-day exempt rental to avoid the accommodations tax exposes the operator to back tax, penalty and interest.

Frequently Asked Questions

Is there a yearly limit on rental nights in Horry County?
No. Neither the county nor its cities cap annual nights or the number of bookings. A property in an STR-permitted zone can rent year-round.
When does a rental stop being short-term?
When the same guest stays 90 continuous days. At that point South Carolina no longer treats it as transient, and it becomes exempt from accommodations tax and the county hospitality fee.

Sources & Official References

Other rules in Horry County

Short-Term Rental PermitsSome RestrictionsTaxes & FeesSome RestrictionsParking Rules: Preferential Parking DistrictsSome RestrictionsFence Regulations: Fence Permit RequirementsSome RestrictionsAnimal Ordinances: Veterinary Clinic ZoningSome RestrictionsAnimal Ordinances: Exotic PetsHeavy RestrictionsAnimal Ordinances: Wildlife FeedingHeavy RestrictionsAnimal Ordinances: Bird ProtectionHeavy Restrictions

All Horry County rules

Compare Horry County to another location·View the South Carolina short-term rentals overview

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