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.
Under S.C. Code §12-36-920, a 7% state sales tax applies to rooms and sleeping accommodations furnished to transients. Horry County adds its Hospitality Fee / Local Accommodations Tax: the county reporting form computes 'Gross proceeds from Rental of Transient Accommodations outside city limits × 3% (.03)' and the same accommodations 'inside' a city (Atlantic Beach, Aynor, Conway, Loris, Myrtle Beach, North Myrtle Beach, Surfside Beach) × 1.5%. Long-term rentals of 90 consecutive days to the same patron are excluded. Cities also impose their own accommodations/hospitality taxes, so a Myrtle Beach STR pays state, county and city lodging taxes combined. Returns are due the 20th of the following month to the Horry County Treasurer.
Delinquent hospitality-fee payments incur a penalty computed on the county's reporting form (line 9, 'Penalty for Delinquent Hospitality Fee Payment') and looked up on the county penalty schedule; unremitted state tax accrues SCDOR penalties and interest.
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Horry County, SC
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Horry County, SC
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Horry County, SC
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Horry County, SC
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Horry County, SC
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Horry County, SC
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