Charleston County, SC Short-Term Rentals: Permit Requirements (2026)

Charleston County's STR framework is one of the most structured in South Carolina. Article 6.8 of ZLDR Chapter 6 defines three permit categories:

(1) LIMITED HOME RENTAL — short-term rental of the operator's primary residence, capped at 72 days per calendar year. Permitted by right in most residential zoning districts subject to occupancy and parking standards. Renewed annually.

(2) EXTENDED HOME RENTAL — short-term rental of an investment (non-primary) property, capped at 144 days per calendar year. Requires a Special Exception granted by the Charleston County Board of Zoning Appeals (BZA). Site Plan Review approval is required before the Zoning Permit and Business License can be issued. Renewed annually.

(3) COMMERCIAL GUEST HOUSE — short-term rentals located in commercially zoned districts. Subject to commercial zoning standards.

Charleston County Council is currently strengthening enforcement: a 2026 amendment given second reading in February 2026 (third and final reading scheduled February 24, 2026) authorizes the Zoning and Planning Director to deny STR applications for up to two years from the date of an enforcement action against properties that operated without a permit. The amendment closes a loophole in which the prior ordinance only penalized existing permit-holders.

State-level requirements (apply throughout SC, including unincorporated Charleston County): Under S.C. Code Title 12, Chapter 36 (the South Carolina Sales and Use Tax Act), gross proceeds from transient accommodations are subject to 5% State Sales Tax plus 2% State Accommodations Tax (7% combined state). Rentals to the same person for 90 or more continuous days are exempt. Operators must register with SCDOR for a Retail License and file electronically through MyDORWAY by the 20th of the month following the reporting period. Marketplace facilitators (Airbnb, Vrbo) collect and remit state-level taxes on hosts' behalf in South Carolina, but local permits, business licenses, and the County Local Accommodations Tax remain the host's responsibility.

Charleston County Local Accommodations Tax: Ordinance #910, adopted by County Council on November 16, 1993, imposes a 2% Local Accommodations Tax on transient room accommodations (stays of less than 30 days) throughout Charleston County. The County collects this tax for itself and on behalf of incorporated municipalities including Charleston (2%), North Charleston (2%), Folly Beach (2%), Isle of Palms (2%), Mount Pleasant (1%), Kiawah Island (1%), Seabrook Island (1%), and Sullivan's Island (1%). New operators register through Charleston County Revenue Collections; processing takes 5–7 business days. Property managers with 20+ properties or properties in Kiawah, Seabrook, or Sullivan's Island use the traditional paper application; most others use the online portal.

State preemption status: South Carolina has no statewide STR registration law. House Bill 3253, introduced January 10, 2023, would have prohibited local STR bans, but it has NOT passed and remains pending in the House Committee on Medical, Military, Public and Municipal Affairs. Charleston County retains full authority to license, tax, and zone STRs.

Separate City of Charleston regime (for reference; this entry is about the County): The City of Charleston operates the strictest STR regime in the region. STRs are prohibited in most residential zoning districts. The City has three permit categories (Category 1, Category 2, Category 3) and a separate Bed and Breakfast designation; all permits must be renewed annually by the original issuance date. Combined lodging tax inside City of Charleston is approximately 14% (5% state sales + 2% state accommodations + 2% county accommodations + 2% city accommodations + ~3% local option/transportation). Operators inside the City must license with the City — not with Charleston County's Zoning & Planning.