Myrtle Beach Short-Term Rental Laws (2026)
Permits, taxes, caps, and penalties for Airbnb & vacation rentals in Myrtle Beach, South Carolina — from official sources, with citations. Reviewed 2026-07-03.
Permitted with Conditions
STRs are legal in the City of Myrtle Beach only in specific zoning districts â nearly all 'R' residential zones prohibit them â and every rental needs a city business license.
Can you operate a short-term rental in Myrtle Beach?
Myrtle Beach defines a short-term rental as any rental of less than 90 days and controls where they can operate through zoning. Any district beginning with 'R' (residential) prohibits STRs, with the sole exception of the RMV (Residential Multifamily Visitor) zone; only areas shown as STR-eligible on the city zoning map allow them. This applies only inside city limits â North Myrtle Beach and unincorporated Horry County run separate regimes.
Under-90-day definition
A short-term rental is any rental of less than 90 days; rentals of 90+ days to the same occupant are treated as long-term.
Zoning is the gatekeeper
All zoning districts beginning with 'R' prohibit short-term rentals except RMV (Residential Multifamily Visitor). Only zones marked STR-eligible on the city zoning map allow rentals under 90 days.
§ City of Myrtle Beach STR guidance / Zoning Code (Appendix A)
No conversions outside eligible zones
If a property isn't already in a zone that allows short-term rentals, it cannot be converted to or approved for that use. Fewer than 30 homes citywide are grandfathered in traditional residential zones.
City proper only
These rules apply within City of Myrtle Beach limits. Unincorporated Horry County has its own business license and hospitality fee regime, and North Myrtle Beach is a separate city â confirm which jurisdiction the parcel sits in.
Permits & licenses in Myrtle Beach
The city requires a business license for ALL rental properties â short-term, long-term, residential, and commercial. Fees are calculated on gross receipts, and the license runs on a June 1-May 31 year with annual renewal.
- 1
Verify zoning first
Confirm the property sits in an STR-eligible zone (RMV or a visitor/commercial district) using the city zoning map or by calling the Zoning Division at 843-918-1179. If it doesn't, a license won't make STR use legal.
- 2
Get a city business license
Apply through the Business License Division; the license fee is based on gross rental receipts (new licenses estimate receipts from the first operating day through May 31).
- 3
Get an SC retail license (if booking direct)
Owners who take direct bookings need a state retail license from SC DOR; it's not required if you rent no more than one week per calendar quarter.
- 4
Register to remit local taxes
Set up remittance of the city's 0.5% local accommodations tax and 1% hospitality fee, filed monthly or quarterly by the 20th of the month after the reporting period.
- 5
Renew every year
Renewal forms mail by April 1; payment is due June 1 and becomes delinquent July 1, after which a 5% monthly penalty (up to 30%) applies.
Fees: License fee scales with gross rental receipts (no flat rate published); state retail license and local tax registrations are separate â see the city Business License Division fee schedule.
Short-term rental taxes in Myrtle Beach
Short-term stays (under 90 continuous days) carry South Carolina's 7% combined state rate â 5% sales tax plus 2% accommodations tax â on top of the City of Myrtle Beach's 0.5% local accommodations tax and 1% hospitality fee. When guests book and pay through an online travel platform, the platform is responsible for the state tax on the full booking amount.
| Level | Tax | Rate | Collected by | Filing |
|---|---|---|---|---|
| State | SC Sales Tax | 5% | Varies | By the 20th of the month after the filing period |
| State | SC Accommodations Tax | 2% | Varies | By the 20th of the month after the filing period |
| County | Local sales & use tax add-ons | see source | Varies | Filed with state returns |
| City | Myrtle Beach Local Accommodations Tax | 0.5% | Host | Monthly or quarterly, due the 20th after the period |
| City | Myrtle Beach Hospitality Fee | 1% | Host | Monthly or quarterly, due the 20th after the period |
These rules change — Myrtle Beach can amend them any month.
Compliance Watch monitors Myrtle Beach's official sources and emails you the day permits, caps, or taxes change: what changed, old vs. new, and what to do. $49/yr per property, 100% credited toward Tenby.
Watch my SC property →Operating rules
Business license covers every rental
The city requires a business license for all rental properties â even a single long-term unit â so STR operators cannot skip licensing by claiming casual use.
§ City Business License FAQs
Marketplace bookings shift state tax duty
If guests reserve and pay through an online travel company (Airbnb/Vrbo-style), that platform is responsible for state tax on the full booking amount; direct bookings put collection on the host.
§ SC DOR Accommodations Tax page
Owner-occupied small-home exemption (state tax)
State accommodations tax doesn't apply to a facility with six or fewer bedrooms if the owner lives on the premises and doesn't use a rental agency or online travel company â a narrow carve-out most operators won't meet.
§ SC DOR Accommodations Tax page
90-day stays exit the STR/tax regime
Accommodations supplied to the same person for 90 continuous days become exempt from state accommodations tax, and rentals of 90+ days fall outside the city's short-term rental definition.
§ SC DOR Accommodations Tax page; City STR guidance
Penalties for illegal short-term rentals in Myrtle Beach
Zoning and business license violations are criminal misdemeanors in Myrtle Beach, and tax delinquencies accrue monthly surcharges. The biggest practical risk is operating an STR in an R-zoned neighborhood, which cannot be cured by permit.
- ⚠Zoning/business license violations are misdemeanors punishable by fines up to $500 and/or 30 days, upon conviction (per city guidance)
- ⚠Each day of violation counts as a separate offense
- ⚠Late license renewals accrue a 5% monthly penalty up to 30%
- ⚠Delinquent local tax remittances accrue monthly surcharges (see city Business License Division)
Official sources
- [1]City of Myrtle Beach â Short-Term Rental Information
- [2]City of Myrtle Beach â Business License FAQs
- [3]City of Myrtle Beach â Planning & Zoning Department
- [4]SC Department of Revenue â Accommodations Tax
- [5]Myrtle Beach Code of Ordinances, Appendix A â Zoning (Municode)
- [6]Horry County Treasurer â Hospitality Fee (county contrast)
Summarized from the official sources above as of 2026-07-03. Informational, not legal advice — always confirm requirements with the jurisdiction before acting.
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