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% (7% state + 1.5% county + 1.5% city) |
| 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
Insurance & Safety
Insurance
Surfside Beach 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.
Penalties for Non-Compliance
- Business license penalties assessed at 5% per month with no cap until fees and penalties paid
- Operating without license: fine up to $500 or imprisonment up to 30 days
- Each day of violation is a separate offense
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.
Frequently Asked Questions
- Do you need a permit to run an Airbnb in Surfside Beach?
- Yes. Operating a short-term rental — including an Airbnb or Vrbo — in Surfside Beach requires a Business License.
- Does Surfside Beach require a short-term rental to be your primary residence?
- No. Surfside Beach 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 Surfside Beach?
- Surfside Beach 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 Surfside Beach?
- Short-term rental stays in Surfside Beach are subject to a combined 10% in lodging taxes. This combines 5% SC State Sales Tax + 2% SC State Accommodations Tax + 1.5% Horry County Local Accommodations Tax (inside city limits) + 1% Surfside Beach Hospitality Tax + 0.5% Surfside Beach Local Accommodations Tax. Hosts are legally responsible; many booking platforms collect and remit them automatically on the host's behalf.
- What are the penalties for short-term rental violations in Surfside Beach?
- Penalties run up to $500 (see the Penalties section for the full schedule).
Tools for Short-Term Rental Hosts
AdServices that help hosts handle the legal, management, pricing, and cleaning side of a short-term rental.