What are the short-term rental rules and taxes in Myrtle Beach and Horry County, SC?

Myrtle Beach hosts answer to three offices: the South Carolina Department of Revenue for state and county sales taxes, Horry County for its hospitality fee, and the City of Myrtle Beach for zoning, the business license and two city charges. Everything below comes from those offices and from Airbnb's and Vrbo's own tax pages, linked where it's used.

Checked on Nov 4, 2026.

Do you need a permit or registration

City of Myrtle Beach

Zoning comes first. The city's STR zoning notice (opens in a new tab) defines short-term as any rental under 90 days. Any zoning district whose name starts with R does not allow short-term rentals, except RMV (Residential Multifamily Visitor). The city says fewer than 30 houses in traditional residential zones are grandfathered, and a property not already in an STR-permitted zone can't be converted to that use. Check your parcel on the zoning map (opens in a new tab) and the use table in the zoning code (opens in a new tab) under visitor accommodations, or call the Zoning Division at 843-918-1179.

Business license. The city's business FAQ (opens in a new tab) says the city requires a business license for all rental properties, short-term and long-term, and a license is denied if the location isn't zoned for the use. Fees are based on gross receipts. Neither page read lists the rental rate.

The renewal date differs between pages. The Business License Division page (opens in a new tab) says renewals are due by April 30, with a 5% penalty per month from May 1. The older business FAQ says June 1. Confirm with the Business License Division (843-918-1200, buslic@cityofmyrtlebeach.com).

The zoning notice says violations of the zoning code and business license ordinance are misdemeanors with fines up to $500 and/or 30 days.

Unincorporated Horry County

The county's STR tax and filing chart (opens in a new tab) for unincorporated areas starts with a Horry County business license, then an SC sales tax number, a county hospitality account, county personal property return Form PT-100 (due April 30) and property tax bills. The business license page (opens in a new tab) doesn't list rental fees. Call 843-915-5620. County zoning rules for STRs were not on the pages read. Ask Horry County Planning and Zoning.

North Myrtle Beach, Surfside Beach and other towns run their own licenses and rules. This page covers the City of Myrtle Beach and unincorporated Horry County only.

Occupancy and sales taxes

Inside City of Myrtle Beach limits

Combined, using these official rates: 5% + 2% + 1% + 1% + 1% + 1.5% + 0.5% + 1% = 13%.

Unincorporated Horry County

5% state sales + 2% state accommodations + 1% Education Capital Improvement + 1% transportation + 3% county Hospitality Fee (the outside-city rate on the county's reporting form (opens in a new tab)) = 12%.

Notes on the parts:

• The SCDOR fact sheet sets 7% on accommodations (5% state plus 2%) plus any local sales taxes the Department administers. IL 26-5 (effective March 1, 2026) lists Horry's Education Capital Improvement tax (since March 1, 2024) and Transportation tax (since May 1, 2025) and Myrtle Beach's Tourism Development tax (since Aug 1, 2019). It describes the education tax as 1% but doesn't print a rate for the other two. The 1% transportation rate comes from Horry County's RIDE page and the 1% TDF from the city's undated notice.
• The city's July 2021 rate notice (opens in a new tab) explains the 0.5% and 1% city charges and that the county's 1.5% fee resumed inside city limits on July 1, 2021.
• Stays of 90 or more consecutive days are not short-term under the city FAQ and are exempt from the county fee.

What Airbnb and Vrbo collect for you there

Airbnb. Airbnb's South Carolina tax article (opens in a new tab) says that for stays of 89 nights or fewer it collects 5% state sales tax, 2% state accommodations tax and the state-collected local taxes (including Tourism Development, Education Capital Improvement and Transportation taxes). It also lists Horry County's local accommodations tax (1.5% to 3%) and, for Myrtle Beach, a 0.5% local accommodations tax and 1% hospitality fee.

Vrbo. Vrbo's N to Z tax list (opens in a new tab) groups state sales tax, state accommodations tax and state-administered local taxes (including tourist development and local accommodations taxes) under one South Carolina entry for stays under 90 nights, since Sept 1, 2019. It does not name Horry County or the City of Myrtle Beach.

What stays your job:

• Every tax above on direct bookings.
• On Vrbo bookings, the county hospitality fee and the two city charges unless your Vrbo tax settings show them collected. Those are filed with the county and city, not SCDOR.
• Your city or county business license.

Whether you must still file zero or platform-only returns for each account is not stated on the pages read. Ask SCDOR, Horry County and the city when you register.

Filing and registering for the taxes you must file yourself

SC sales and accommodations tax. The SCDOR fact sheet says:

1. Get a $50 retail license online through South Carolina Business One Stop or with Form SCDOR-111.
2. File Forms ST-388, ST-3T and ST-389 (where it applies) by the 20th of the month after the period ends. ST-3T must still be mailed on paper.
3. If you rent for one week or less in a calendar quarter, you don't need a license but must remit annually by April 15.

Horry County Hospitality Fee (county page (opens in a new tab)):

1. Call or visit to open an account. The county mails a packet with the reporting form.
2. Pay by the 20th of the month after the period.
3. Late payment accrues 0.333% a day, and late or missing filings carry penalties capped at 20% of the fee due.
4. Contact 843-915-5620 or BLHospitality@horrycountysc.gov.

City Local Accommodations Tax and Hospitality Fee (city FAQ (opens in a new tab)):

1. File monthly (quarterly on request) by the 20th after the period, even with no tax due.
2. Late accommodations tax carries 2% a month. Late hospitality fee carries a 10% penalty.
3. Pay the city directly, not SCDOR.

This is not tax advice. A South Carolina CPA can confirm which returns your platform mix needs.

Other local rules

• Zoning. The 90-day definition and R-zone ban above are the main limit on new STRs in the city.
• Owner-occupied rooms. The SCDOR fact sheet exempts a home with five or fewer sleeping rooms where the owner lives and rents rooms. Confirm this with SCDOR before relying on it.
• Occupancy, parking, noise, safety items. None of the city or county pages read sets STR-specific occupancy caps, parking rules, noise hours or alarm requirements. Ask the city's Planning and Zoning department, or Horry County for unincorporated homes. Our vacation rental safety checklist covers the basics.

Use our house rules template to post the limits you confirm.

Where to check for changes

• City of Myrtle Beach STR zoning notice (opens in a new tab)
• City business license FAQ (opens in a new tab)
• Horry County hospitality fee (opens in a new tab)
• SCDOR local tax charts (opens in a new tab)
• Airbnb South Carolina taxes (opens in a new tab)

For other markets, see short-term rental rules by city and the already hosting hub. To see what a booking leaves after fees, use the Airbnb fee calculator.