Horry County, SC Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- SC state accommodations tax
- 7% (§12-36-920)
- County fee outside city limits
- 3% of gross proceeds
- County fee inside a city
- 1.5% of gross proceeds
- Exemption
- Stays of 90+ consecutive days
- County return due
- 20th of following month
Summary
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.
1. Gross proceeds from Rental of Transient Accommodations outside city limits $____ x 3% (.03). 2–8. ...inside [Atlantic Beach/Aynor/Conway/Loris/Myrtle Beach/North Myrtle Beach/Surfside Beach] $____ x 1.5% (.015).
Full Breakdown
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.
Violations & Fines
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.
Frequently Asked Questions
What lodging taxes does a Horry County STR pay?
Are any stays tax-exempt?
Sources & Official References
Other rules in Horry County
How Horry County compares: Cities with the Highest Short-Term Rental Taxes·Compare Horry County to another location·View the South Carolina short-term rentals overview
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