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

Beaufort County's STR permit framework is governed by CDC Section 4.1.360 (Short-Term Rentals) and administered by the Planning & Zoning Department at 843-255-2170. The County uses a two-track system based on zoning district:

(1) SPECIAL USE TRACK (the path most applicants follow). Short-term rentals are allowed as Special Uses in the following zoning districts: T2 Rural, T2 Rural Low, T2 Rural Neighborhood, T2 Rural Neighbor Open, T2 Rural Center, T3 Edge, T3 Hamlet Neighborhood, T3 Neighborhood, T3 Neighborhood Open, T4 Hamlet Center, T4 Village Center, T4 Hamlet Center Open, T4 Neighborhood Center, and C3 Neighborhood Mixed Use. Applicants must (a) contact Lisa Anderson at 843-255-2171 (lisaa@bcgov.net) for a Pre-Application Meeting, (b) submit a Staff Review Team (SRT) Conceptual Review application with a plot plan showing rental unit location and required parking, photos of house/parking/access, and a completed Fire Safety Standards Form, (c) apply to the Zoning Board of Appeals (ZBOA) for the Special Use Permit and attend the hearing, and (d) upon approval and Certificate of Occupancy, receive the Zoning Permit and then obtain a Business License. Special Use Zoning Fee: $300.00.

(2) PERMITTED USE TRACK. Short-term rentals are allowed as Permitted Uses in C4 Community Center Mixed Use and C5 Regional Center Mixed Use zoning districts only. Applicants schedule a meeting with the Zoning Administrator (843-255-2170), submit the Zoning Permit Application with photos and the Fire Safety Standards Form, and after Certificate of Occupancy proceed to the Business License Department. Permitted Use Zoning Fee: $200.00.

STRs are NOT permitted within the MCAS Beaufort Airport Overlay District Clear Zone, APZ-1, APZ-2, or Noise Zone 3, and are NOT permitted in Community Preservation Zoning Districts.

Application submittal requirements (CDC 4.1.360): name, address, email, and phone of all property owners; signed STRP application (corporations/partnerships must submit an authorizing resolution); a Restricted Covenants Affidavit signed under S.C. Code Section 6-29-1145; the parcel address and Property Identification Number (PIN); the type of dwelling unit (single-family detached, accessory dwelling unit, manufactured housing, multi-family, etc.); the maximum number of bedrooms used for STR purposes; the maximum number of guests; whether the rental is owner-occupied; and the number of onsite parking spaces (parking must comply with CDC Article 5.5.40).

Fire and life-safety requirements (Short-Term Rental Safety Checklist): exterior address numbers at least 3 inches tall facing the road; fire safety plan posted on each level and inside each bedroom showing exits, primary/secondary evacuation routes, and fire extinguisher locations; smoke alarms in every bedroom, outside every bedroom, and on every level (alarms over 10 years old must be replaced); carbon monoxide alarms outside every bedroom on every level (waived only if the home is all-electric with no fuel-fired appliances); 36 inches of clearance around gas/heating appliances; at least one 2A10BC portable fire extinguisher per level, serviced annually; posted 911 calling procedures and a local emergency contact. The applicable fire district's Fire Marshal must approve the Fire Safety Standards Form (Lady's Island/St. Helena, Sheldon, Burton, Bluffton Township, Daufuskie Island, or Fripp Island).

Annual renewal: All STRP zoning permits must be renewed annually on or before April 1 of each year. The annual renewal must be approved by Planning & Zoning before the Business License renewal can be processed. STRP permits are nontransferable.

Advertising and signage rules: Every STR advertisement must include the County-issued Zoning Permit Number AND Business License Number. Signage advertising short-term rentals is prohibited in Residential Zoning Districts.

State-level requirements (apply throughout SC, including Beaufort 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. Rentals to the same person for 90 or more continuous days are exempt. Operators must obtain an SCDOR Retail License via dor.sc.gov/tax/accommodations 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 behalf of hosts in South Carolina, but local zoning permits, business licenses, and the local accommodations tax remain the host's responsibility.

Combined transient accommodations tax in unincorporated Beaufort County is 10%: 5% State Sales Tax + 2% State Accommodations Tax + 3% Local Accommodations Tax. Beaufort County's SCDOR Retail License location number for unincorporated areas is 1007. Self-renting owners (those not using a licensed property manager) must register the SCDOR account themselves; the 3% Local Accommodations Tax is collected and remitted via the County's Rental Accounts Only Form processed by Business Services (843-255-2270, businesslicenses@bcgov.net).

Separate Town of Hilton Head Island regime (for reference; this entry covers unincorporated Beaufort County). Hilton Head Island, the largest STR market in the county and one of the largest in South Carolina, operates an entirely separate Town-administered STR permit. Town STR permits cost $250 base plus $150 per bedroom annually, require an active Town of Hilton Head Island Business License, require posting of the Town's noise ordinance rules inside each rental, require a fire extinguisher and CO/smoke detectors, and require properties of 3,600 square feet or more to install a compliant fire suppression system or approved monitoring system with audible alarm. Owners of single-family dwellings on Hilton Head must upload a site plan showing parking and trash areas. Hilton Head quiet hours are 10 p.m.–7 a.m. (noise ordinance is in force 24 hours a day). The Town collects a 3% Local Accommodations Tax. Operators inside the Town of Hilton Head license with the Town, not with Beaufort County. Bluffton, Beaufort, Port Royal, and Hardeeville similarly administer STR rules within their own city limits.

State preemption status: South Carolina has no statewide STR registration law. House Bill 3253, introduced in the 2023–2024 session, would have prohibited local STR bans, but it has NOT passed. Beaufort County and the Town of Hilton Head retain full authority to license, tax, and zone STRs.