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

South Carolina does not have a statewide STR registration law. A 2023 preemption bill (H. 3253) that would have prohibited local STR bans was introduced January 10, 2023 and remains pending in the House Committee on Medical, Military, Public and Municipal Affairs as of the latest available update — it has NOT passed, so SC local governments retain authority to license, tax, and zone short-term rentals.

State-level requirements (apply everywhere in SC, including unincorporated Horry County): Under S.C. Code Title 12, Chapter 36 (the South Carolina Sales and Use Tax Act), gross proceeds from the rental of transient accommodations are subject to the 5% State Sales Tax plus the 2% State Accommodations Tax (7% combined state). Rentals to the same person for 90 or more continuous days are exempt. Owners who book directly must obtain a Retail License from SCDOR; SCDOR returns are filed 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 the host's local business license and Hospitality Fee obligations remain.

Horry County requirements (unincorporated areas only): (1) Annual Business License through the Treasurer's Business License & Hospitality Office. The license is required for any person renting a residence or other accommodation to transients. Fees are based on gross receipts under the County's published Rate Schedule (Code of Ordinances Chapter 12.5, Article IV — Business Licenses). Applications and renewals are processed at horrycountysc.gov/departments/treasurer/business-license; the County publishes a dedicated 'Short Term Rentals Tax Chart' and Hospitality Fee Calculation Form on the same page. (2) Hospitality Fee — 3% of gross proceeds from rental of transient accommodations located OUTSIDE city limits (unincorporated Horry County). Long-term rentals of 90 consecutive days at the same location to the same patron are exempt. Fees are due by the 20th of the month following the reporting period; late filings incur penalties. (3) Zoning — Horry County's Appendix B Zoning Ordinance (current revision dated January 7, 2026) controls where transient/short-term rental use is permitted. Operators should obtain written zoning verification from Horry County Planning and Zoning (843-915-5340) before listing; many traditional Single-Family residential districts (SF-class districts) treat dwellings as single-family residences with limited or no transient-occupancy use.

COVID-era note: In March 2020 Horry County Council enacted Emergency Ordinance 26-20 temporarily prohibiting STRs in unincorporated areas through April 30, 2020 in response to the pandemic. That order expired and is not the current rule.

Myrtle Beach (separate jurisdiction) operates a stricter regime: STRs are prohibited in zoning districts beginning with 'R' (residential) except the RMV (Residential Multifamily Visitor) district; only a small number of grandfathered properties in traditional residential zones are permitted; each individual stay must be less than 90 days; combined city + state lodging tax in Myrtle Beach is approximately 10% (3% local accommodations + 5% state sales + 2% state accommodations). Hosts in Myrtle Beach (or other incorporated cities within Horry County) must license with that city, NOT with Horry County.