Isle of Palms Short-Term Rental Regulations

Last verified: 2026-07-02
TL;DR
Isle of Palms requires Short-Term Rental Business License ($450) with no primary-residence requirement. Combined tax rate is 14%. No annual day limit, but each stay must be 3 months or fewer per stay.
Disclaimer
This information is provided for general informational purposes only and does not constitute legal, tax, or regulatory advice. Short-term rental regulations change frequently. Always verify current requirements with your local government before listing your property or making investment decisions.
Key Requirements at a Glance
Permit ✓ Required — Short-Term Rental Business License ($450)
Primary Residence Not required
Annual Day Limit No limit — 3 months or fewer per stay
Tax Rate 14%
Max Penalty $500 per offense (and/or up to 30 days imprisonment)
Insurance Not required

New to short-term rentals? Jump to the compliance checklist →

Permit & Licensing

Short-Term Rental Business License

FeeAmount
Initial cost$450
Renewal$450 / 1 year

This permit type does not require primary residence.

Application Process

Apply through the City's Short-Term Rental Application (administered by the Building, Planning and Zoning Department, City Hall, 1207 Palm Boulevard). Applicants must complete the Rental Revenue Affidavit with year-end revenue statements, submit the Fire Safety Acknowledgment Form, and acknowledge the Short-Term Residential Business License Disclosure.

Tax Obligations

TaxRateAuthority
State Sales Tax 5.0% State of SC
Local Option Sales Tax 1.0% State of SC
Charleston County Transportation Tax 1.0% State of SC
State Accommodations Tax 2.0% State of SC
Charleston County School Tax 1.0% State of SC
County of Charleston Accommodations Tax 2.0% Charleston County
City of Isle of Palms Accommodations Tax 1.0% Charleston County
City of Isle of Palms Beach Preservation Fee 1.0% Charleston County

Combined rate: 14% of gross rental income.

Collection: Self-remit; an owner may designate an agent to collect and remit the taxes, but the property owner is ultimately responsible for proper payment.

Filing: State/local Accommodations Tax is filed and paid electronically via MyDORWAY, due by the 20th of the month following the end of the filing period; the City STR license fee is due annually by April 30.

Rental Limits

Isle of Palms does not impose an annual cap on the number of nights you can rent. Each individual stay must be 3 months or fewer per stay.

Occupancy & Density Limits

Maximum overnight occupancy is generally two people per bedroom plus two, up to a maximum of twelve for new construction (children under two excluded). At no time may the total exceed 40 persons or twice the maximum overnight occupancy, whichever is less.

Zoning & Restrictions

Short-term rentals are permitted anywhere within the City, regulated under Title 5 (Planning and Development), Chapter 4 (Zoning), Article 9.

Insurance & Safety

Insurance

Isle of Palms does not require short-term rental operators to carry specific insurance. Standard homeowner policies often exclude short-term rental activity, so many hosts obtain dedicated short-term rental or landlord liability coverage.

Safety & Operating Requirements

Penalties for Non-Compliance

A license may be revoked based on founded complaints of unlawful activity; failure to comply with tax provisions may result in monetary penalties and interest charges. It is unlawful to destroy, hide, obstruct, conceal or remove required posted notices.

Compliance Checklist

Follow these steps to legally operate a short-term rental in Isle of Palms:

  1. Meet safety requirements. Fire Safety Acknowledgment Form required for both new licenses and renewals. City-provided written notice about ordinances impacting tenants must be posted inside the residence within 15 feet of the main entrance. City-provided, weatherproofed noise ordinance notice must be posted on any exterior deck, porch, patio, pool or other gathering area.
  2. Apply for Short-Term Rental Business License. Submit application + $450 fee.
  3. Register for tax accounts. Set up lodging tax accounts with South Carolina Department of Revenue.
  4. Collect and remit taxes. 14% on all bookings.
  5. Renew annually. $450 renewal fee.

Frequently Asked Questions

Do you need a permit to run an Airbnb in Isle of Palms?
Yes. Operating a short-term rental — including an Airbnb or Vrbo — in Isle of Palms requires a Short-Term Rental Business License.
How much does a short-term rental permit cost in Isle of Palms?
A Short-Term Rental Business License in Isle of Palms costs $450 per year.
Does Isle of Palms require a short-term rental to be your primary residence?
No. Isle of Palms allows non-owner-occupied short-term rentals, so investment properties can qualify provided you hold the required permit.
How many days a year can you short-term rent in Isle of Palms?
Isle of Palms does not cap the number of nights per year you can short-term rent, though permitting, zoning, and occupancy rules still apply.
What taxes do you pay on a short-term rental in Isle of Palms?
Short-term rental stays in Isle of Palms are subject to a combined 14% in lodging taxes. This combines 5.0% State Sales Tax + 1.0% Local Option Sales Tax + 1.0% Charleston County Transportation Tax + 2.0% State Accommodations Tax + 1.0% Charleston County School Tax + 2.0% County of Charleston Accommodations Tax + 1.0% City of Isle of Palms Accommodations Tax + 1.0% City of Isle of Palms Beach Preservation Fee. The host is responsible for collecting and remitting them.
What happens if you run a short-term rental without a permit in Isle of Palms?
Operating without a permit can cost up to $500 per offense (and/or up to 30 days imprisonment).

Official Sources

  1. Rental Licenses | City of Isle of Palms, SC
  2. ARTICLE 9. - SHORT-TERM RENTALS | Code of Ordinances | Isle of Palms, SC
  3. Accommodations | South Carolina Department of Revenue
  4. Sec. 1-3-66. - General penalty; continuing violations | Code of Ordinances | Isle of Palms, SC