Myrtle Beach Short-Term Rental Regulations
| Permit | ✓ Required — Business License (Gross receipts-based (fee schedule required)) |
| Primary Residence | Not required |
| Annual Day Limit | No limit — less than 90 days |
| Tax Rate | 10% |
| Max Penalty | $500 and/or 30 days per violation |
| Insurance | Not required |
New to short-term rentals? Jump to the compliance checklist →
Permit & Licensing
Business License
| Fee | Amount |
|---|---|
| Initial cost | Gross receipts-based (fee schedule required) |
| Renewal | Gross receipts-based (fee schedule required) / 1 year |
This permit type does not require primary residence. Zoning restriction: Most traditional residential neighborhoods are NOT zoned for short-term rentals. R-zoned (residential) districts do not allow STRs except RMV (Residential Multifamily Visitor).
Application Process
Online application available; also by mail or in-person at City Services Building, 921 North Oak Street
Tax Obligations
| Tax | Rate | Authority |
|---|---|---|
| Local Accommodations Tax | 3% | City of Myrtle Beach |
| Sales Tax | 5% | South Carolina Department of Revenue |
| Accommodations Tax | 2% | South Carolina Department of Revenue |
Combined rate: 10% of gross rental income.
Collection: Host self-remits; collected from guests
Filing: Monthly
Rental Limits
Myrtle Beach does not impose an annual cap on the number of nights you can rent. Each individual stay must be less than 90 days.
Zoning & Restrictions
Fewer than 30 houses in traditional residential zones are grandfathered for STRs if consistently used for that purpose since prior to existing zoning; RMV zones allow STRs; other R-zoned areas prohibit STRs
Penalties for Non-Compliance
Maximum penalty: $500 and/or 30 days per violation.
Compliance Checklist
Follow these steps to legally operate a short-term rental in Myrtle Beach:
- Apply for Business License. Submit application + Gross receipts-based (fee schedule required) fee.
- Register for tax accounts. Set up lodging tax accounts with South Carolina Department of Revenue / City of Myrtle Beach Business License Division.
- Collect and remit taxes. 10% on all bookings.
- Renew annually. Contact city for renewal fee details.