Short-Term Rental Regulations in South Carolina
State Overview
South Carolina does not preempt local STR regulation — each city sets its own rules. The state imposes a 7% Accommodations Tax in addition to any local taxes. Cities in South Carolina
| City | Permit | Tax Rate | Day Limit | Primary Res. | |
|---|---|---|---|---|---|
| Charleston | ✓ Required | 14.0% | No limit | No | → |
| Hilton Head | ✓ Required | ~10% | No limit | No | → |
| Myrtle Beach | ✓ Required | 10% | No limit | No | → |
| Surfside Beach | ✓ Required | 10% | No limit | No | → |
South Carolina's STR Landscape
South Carolina does not have a uniform STR framework, leaving regulation to individual municipalities. The state imposes a 7% Accommodations Tax in addition to local taxes.
Charleston requires a Short Term Rental Permit (Categories 1-3) plus Business License for STR operators. The combined tax rate is 14.0%.
Other States
Alabama 1 city Arizona 5 cities California 12 cities Colorado 5 cities District of Columbia 1 city Florida 10 cities Georgia 3 cities Hawaii 2 cities Illinois 1 city Indiana 1 city Kentucky 1 city Louisiana 1 city Maryland 1 city Massachusetts 1 city Michigan 1 city Minnesota 1 city Missouri 2 cities Nevada 1 city New Jersey 1 city New Mexico 1 city New York 1 city North Carolina 2 cities Oregon 2 cities Pennsylvania 1 city Tennessee 4 cities Texas 4 cities Utah 2 cities Virginia 1 city Washington 1 city Wisconsin 1 city