Surfside Beach Short-Term Rental Regulations
| Permit | ✓ Required — Business License ($60-$90 minimum) |
| Primary Residence | Not required |
| Annual Day Limit | No limit |
| Tax Rate | 10% |
| Max Penalty | $500 per violation |
| Insurance | Not required |
New to short-term rentals? Jump to the compliance checklist →
Permit & Licensing
Business License
| Fee | Amount |
|---|---|
| Initial cost | $60-$90 minimum |
| Renewal | $60-$90 minimum / Annual |
This permit type does not require primary residence. Zoning restriction: Transient rentals are regulated under Sec. 17-396.10 of the zoning code as a conditional/special exception use.
Application Process
Apply in-person or by mail at the Business License Office. Allow 7-10 business days for processing.
Tax Obligations
| Tax | Rate | Authority |
|---|---|---|
| SC State Sales Tax | 5% | South Carolina Department of Revenue |
| SC State Accommodations Tax | 2% | South Carolina Department of Revenue |
| Horry County Local Accommodations Tax (inside city limits) | 1.5% | Horry County Treasurer |
| Surfside Beach Hospitality Tax | 1% | Town of Surfside Beach |
| Surfside Beach Local Accommodations Tax | 0.5% | Town of Surfside Beach |
Combined rate: 10% of gross rental income.
Collection: Self-remit to SC Department of Revenue for state taxes; self-remit to Town of Surfside Beach for local taxes; self-remit to Horry County for county tax
Filing: Annual (due April 30)
Rental Limits
Surfside Beach does not impose an annual cap on the number of nights you can rent.
Zoning & Restrictions
Business License: Transient rentals are regulated under Sec. 17-396.10 of the zoning code as a conditional/special exception use
Penalties for Non-Compliance
Maximum penalty: $500 per violation.
Compliance Checklist
Follow these steps to legally operate a short-term rental in Surfside Beach:
- Apply for Business License. Submit application + $60-$90 minimum fee.
- Register for tax accounts. Set up lodging tax accounts with South Carolina Department of Revenue.
- Collect and remit taxes. 10% on all bookings.
- Renew annually. $60-$90 minimum renewal fee.