Local Airbnb rules2026 20 sources cited

Is Airbnb Legal in Folly Beach? 2026 Rules, Permits & Taxes

Q: Is Airbnb legal in Folly Beach?

Yes, with a Folly Beach business license and a rental registration permit. A home that is the owner's legal residence can be rented up to 72 nights a year; investor licenses are capped at 800 and most new ones are paused through February 19, 2027.

Q: Do I need a permit for Airbnb in Folly Beach?

Yes. Each rental home needs an annual city business license and a rental registration permit, and both numbers must appear in every advertisement.

Q: How much is the Folly Beach short-term rental license?

The business license starts at $245 a year, which covers the first $2,000 of income, plus $2.75 for each additional $1,000. The rental registration permit has had no fee since September 15, 2026.

Q: Can I rent a home I don't live in?

Only with an investor license, and new ones are scarce: the city caps them at 800, offers them from a waitlist when the count falls below 800 and, through February 19, 2027, issues them only in a few exceptions such as inheritance and medical hardship. A license ends when the home is sold.

Q: How many nights can I rent my home in Folly Beach?

An owner-occupied home can be rented 72 nights a year. A home with an investor license has no night limit but must be rented at least 28 nights a year to keep the license.

Q: Is there a minimum stay for Folly Beach rentals?

Yes, two nights. Offering a rental for fewer than two consecutive nights is a violation of the city code.

Q: How many guests and cars are allowed at a Folly Beach rental?

Overnight occupancy is limited to two persons per bedroom plus two more per home, and each rented bedroom needs one on-site parking space.

Q: Does Airbnb collect hotel or occupancy tax in Folly Beach?

Yes. Airbnb adds the 5% state sales tax, the 2% state accommodations tax, the county sales taxes the state collects, the 2% Charleston County fee and the city's 1% accommodations fee and 1% beach preservation fee to each booking.

Q: What is the hotel tax rate in Folly Beach?

About 14% on stays under 30 nights: 10% collected by the state (5% sales tax, 2% accommodations tax and 3% county sales taxes), the 2% Charleston County fee and 2% for the city.

Q: What is the fine for an illegal short-term rental in Folly Beach?

A fine of up to $500 on conviction, and each day of violation counts as a separate offense. Three convictions in a rolling 12 months can lead to suspension or revocation of the license.

Short-term rentals are allowed in Folly Beach with a city business license: 72 nights a year in an owner-occupied home, while investor licenses are capped at 800 and new ones are mostly paused through February 19, 2027.^5,6,13,14

Source: AirROI Reviewed by Jun Zhou, Founder @ AirROI Rules checked October 17, 2026

From 18 official sources, 1 Airbnb help page and 1 news report. Not legal advice.

The short answer

Folly Beach Airbnb Rules in Brief

License from $245 a year plus $2.75 per $1,000 of income above $2,000; the $17.50 per $1,000 registration fee was dropped on September 15, 2026.
Owner-occupied homes: 72 nights a year. Investor homes: 800-license cap, no night limit, but at least 28 rented nights a year to keep the license.
Two-night minimum, two guests per bedroom plus two, one parking space per bedroom, and an owner or agent on site within 60 minutes.
Fines up to $500 a day; taxes about 14% on stays under 30 nights, collected by Airbnb.

Browse the live Folly Beach Airbnb market Search by revenue, occupancy and neighborhood on an interactive map See Every Folly Beach Listing

Revenue, occupancy and nightly rates are in the Folly Beach Airbnb market report .

At a glance

Folly Beach Airbnb Rules at a Glance

Permit required: Yes
Taxes on a stay: 14%
Yearly night cap: 72 nights
Fine for hosting without a permit: Up to $500
Active Airbnb listings: 954
Next rule change: Feb 19, 2027

The rules in brief

The rules a Folly Beach host meets first, each linked to the ordinance, statute or official page it comes from. Details and exceptions follow below.

Folly Beach Airbnb Rules at a Glance
Topic	Rule
Permit	Business license for each rental home^5,6
Who can host	Investor licenses capped at 800⁶
Where	Allowed in all zoning districts, subject to licensing¹⁰
Night cap	Owner-occupied license: 72 nights a year^5,6
Minimum stay	Two-night minimum stay⁶
Guests	Two guests per bedroom plus two⁶
Listing display	License and registration numbers on every ad⁶
Safety	Safety certification at registration⁶
Neighbors	Owner or agent on site within 60 minutes⁶

Your home

Can You Host an Airbnb in Folly Beach? It Depends on the Home

Whether you can host in Folly Beach turns on whose home it is and whether you live there.

Your own home (legal residence), rented whole while you're away

Allowed with conditions

Allowed with an owner-occupied license and a rental registration permit, for up to 72 nights a year. New licenses of this type are still issued during the pause on new licenses, and the home must keep its 4% property tax rate.^5,6,7

A room in your home with you present

Allowed with conditions

A room counts as a short-term rental and needs the same license and registration. Separate rooms of one home may not be rented at the same time under separate contracts.⁶

A second home or investment property that already has an investor license

Allowed with conditions

The license can be renewed each year while it stays in good standing: the home must be rented at least 28 nights, keep its 6% property tax rate and be renewed by April 30. The license ends when the home is sold.^5,6

A second home or investment property without a license, including one you just bought

Not allowed

New investor licenses are limited to the 800 cap and are offered only from the waitlist, to heirs and for medical hardship; the pause on new licenses runs through February 19, 2027. A buyer can get a provisional license of up to 90 days to honor bookings the seller took.^5,6,7

A home you rent as a tenant

Not allowed

Business licenses and registration permits are issued only to owners, never to lessees.⁶

Bookings you take yourself, outside Airbnb

Allowed with conditions

Needs a South Carolina Department of Revenue retail license ($50 per rental location) and the 7% state tax plus local taxes on those bookings, and the county and city accommodations fees reported to Charleston County.^11,13,14

Permit

Do You Need a Permit for Airbnb in Folly Beach?

Yes. Short-term rental hosts in Folly Beach need the Folly Beach short-term rental business license and rental registration permit from the City of Folly Beach. It costs $245 in the first year (At least $245 a year for the business license, rising by $2.75 for each $1,000 of gross income above $2,000. The rental registration permit has no fee. A host who takes direct bookings also pays a one-time $50 state retail license.) and $245 a year to renew.^5,6,13,14

Who needs it: Every owner who advertises or rents a home, or part of a home, for fewer than 30 nights. Owner-occupied homes use an owner-occupied license (OSTR) and other homes an investor license (ISTR); licenses go to owners only.^5,6,13,14
Issued by: City of Folly Beach
Valid for: The business license renews every year by April 30, with a ten-business-day grace period; the rental registration permit renews each year before June 1, and a new registration is due within 30 days of a new license.
On listings: The number must appear on every listing
Platform checks: Every advertisement must carry both the business license number and the rental registration permit number; Airbnb collects the state and local lodging taxes for the host.

Fees

Fees
Fee	Amount	When
Business license, owner-occupied or investor (base)Covers the first $2,000 of gross income. Card payments add a 3% surcharge.	$245	annual
Business license, each additional $1,000 of incomeAdded to the base fee.	$2.75	per $1,000 of income above $2,000
Rental registration permitNo fee since September 15, 2026; the former charge of $17.50 per $1,000 of income was removed after a court held it was a tax.	$0	annual
State retail license (accommodations tax), per rental locationNon-refundable; needed only for bookings a host takes directly.	$50	one-time

Who qualifies

Owner-occupied license: the home is the owner's legal residence with the 4% Charleston County property tax rate
Investor license: capped at 800; new ones only from the waitlist when the count is below 800, after an inheritance or for medical hardship
Licenses are issued to owners, not tenants, and cannot be transferred to a new owner
Short-term rentals are allowed in any zoning district, subject to licensing

How to apply

Confirm which license fits: an owner-occupied license needs the Charleston County 4% legal-residence property tax rate; new investor licenses are limited to the waitlist, heirs and medical hardship.
Contact the city license office (licenses@follybeach.gov, 843-513-1830 ext. 1866, weekdays 1:00 p.m. to 5:00 p.m.) and submit the business license application with Charleston County property records showing ownership and bedroom count.
Within 30 days of a new license, submit the rental registration permit application: parking diagram and septic location, bedrooms, maximum occupancy, designated local agent and safety certifications.
Register for the county and city accommodations fee with Charleston County and, for bookings taken outside Airbnb, for the state retail license with the South Carolina Department of Revenue.

Applications go through the City of Folly Beach application portal .

Permit rules

Business license for each rental home: Each home, or part of a home, offered for fewer than 30 nights needs its own Folly Beach business license, renewed every year.^5,6
Rental registration permit, no fee: A rental registration permit is required for each rental home on top of the business license. The registration fee was removed when Ordinance 028-26 was adopted on September 15, 2026.^6,8 In force since September 15, 2026
90-day provisional license for buyers: A buyer of a licensed rental can get a provisional license of up to 90 days to honor bookings the seller already took, as the South Carolina Vacation Rental Act requires.⁵
Pause on most new licenses until February 19, 2027: Ordinance 27-26 stops the city from approving new short-term rental business licenses from August 26, 2026 until February 19, 2027, unless the council ends or extends the pause earlier.⁷ In force since August 26, 2026
Licenses the pause does not stop: The pause does not stop renewals of licensed homes, new licenses for a legal residence rented up to 72 days a year, licenses for waitlisted owners when investor licenses fall below 800, inheritance and medical hardship licenses, provisional licenses and licenses ordered by the city's hearing officer.⁷ In force since August 26, 2026
License and registration numbers on every ad: Every advertisement must show both the business license number and the rental registration permit number. The numbers, the allowable occupancy and the city's rules summary must also be posted inside the home.⁶

Who can host

Who Can Host an Airbnb in Folly Beach, and Where

South Carolina state law applies on top of Folly Beach's own rules: the South Carolina short-term rental regulations page covers the state license and what cities and counties can and can't regulate.

Owner-occupied license for a legal residence: An owner-occupied license (OSTR) goes to a home that is the owner's legal residence and carries Charleston County's 4% property tax rate.⁵
Investor licenses capped at 800: Investor licenses (ISTR), for homes that are not the owner's legal residence, are capped at 800 and offered from a waitlist when the count falls below 800. Licenses in good standing keep renewing even above the cap.⁶
Licenses go to owners, not tenants: A business license is issued only to the owner of the dwelling, never to a tenant; an agent may apply on the owner's behalf.⁶
Licenses end when the home is sold: A license does not pass to a buyer. A buyer who makes the home a legal residence can apply for an owner-occupied license; a buyer who does not cannot get a new investor license unless the home was inherited from the owner of record on February 7, 2023.⁵
Allowed in all zoning districts, subject to licensing: Short-term rentals are allowed in every zoning district, subject to the license rules, the investor cap and the pause on new licenses.¹⁰

Operating rules

Operating Rules for Folly Beach Short-Term Rentals

Owner-occupied license: 72 nights a year: An owner-occupied license allows at most 72 rental nights a year; renting the home more than 72 nights is a violation of the code.^5,6
Investor license: no night limit: A home with an investor license has no limit on the total nights it can be rented.⁵
Investor homes must be rented 28 nights a year: To renew, an investor-license home must have been rented at least 28 nights in the license year, shown with executed rental contracts and payment receipts. Disasters and major repairs are exceptions.^5,6
Two-night minimum stay: Offering a rental for fewer than two consecutive nights is a violation in every zoning district, so the minimum stay is two nights. Stays of 30 nights or more fall outside the short-term rules.⁶
Two guests per bedroom plus two: Maximum overnight occupancy is two persons per bedroom plus two more per home, unless a zoning exception applies, and the advertised number must match the registration.⁶
One parking space per bedroom: Each rented bedroom needs one on-site parking space, with exceptions for multi-family developments, homes with resident-only parking signs and some older permits. The septic tank and drain field must be protected from parking.⁶
Safety certification at registration: The registration requires the owner to certify smoke alarms, carbon monoxide monitors and fire extinguishers, trash receptacles, posted house numbers and rules, and working sprinklers where present.⁶
Owner or agent on site within 60 minutes: The owner or designated local agent must reach the home within 60 minutes of a city notice. An agent who is not the owner must be a South Carolina licensed attorney, real estate agent, broker in charge or property manager, or work under one.⁶
Events limited to 25 people: Events at a rental may not exceed 25 people and may not include outdoor amplified music or outdoor retailers selling products. Advertising a home as an event house is a violation.⁶
City noise notice in the home and contract: The city's noise notice must be posted in the home and included in every rental contract.⁴
Quiet hours at 10 p.m. and 11 p.m.: Music and other sound that disturbs neighbors is unlawful after 10:00 p.m. Sunday through Thursday, after 11:00 p.m. on Friday and Saturday, and before 10:00 a.m. every day.⁴
Three strikes in 12 months can end the license: Each conviction for a violation by the owner, agent, occupant or guest adds a strike to the license. Three strikes in a rolling 12 months can lead to suspension, revocation or non-renewal, with an appeal under section 110.16 of the code.⁶
Court ruled the cap invalid; the city appealed: A South Carolina court ruled on August 14, 2026 that the 800-license cap was invalid because the 2023 referendum levied a business license tax, and that the registration fee was a tax. The city appealed, which stayed the order, and the re-enacted Chapter 117 keeps the cap.^6,8 In force since August 14, 2026
Over 72 rental days can cost the 4% tax rate: Renting an owner-occupied home more than 72 days a year can cost the 4% property tax rate. The city checks for the 4% rate at each renewal, and an owner-occupied license ends if the home loses 4% status.^5,16

Taxes

How Much Are Airbnb Taxes in Folly Beach?

About 14% on the nightly price, cleaning fee and guest fee for stays under 30 nights: 10% collected by the state, 2% Charleston County fee and 2% for the city.

14% in all

How the 14% on a Folly Beach stay splits between the taxes in the table below

Median nightly rate, booked nights: $510
Taxes on that night (14%): $71
Guest pays, before Airbnb and cleaning fees: $581

How Much Are Airbnb Taxes in Folly Beach?
Tax	Rate	Collected by
State sales tax on accommodations 5% of the listing price, cleaning fee and guest fee on stays of 89 nights or fewer	5%^13,19	Airbnb
State accommodations tax 2% of the listing price, cleaning fee and guest fee on stays of 89 nights or fewer	2%^13,19	Airbnb
Charleston County sales taxes collected by the state 3% (education capital improvement, transportation and local option taxes), which brings the state-collected total on accommodations to 10%	3%^12,15,19	Airbnb
Charleston County accommodations fee 2% of the listing price, cleaning fee and guest fee on stays under 30 nights	2%^11,19	Airbnb
Folly Beach municipal accommodations fee 1% of the listing price, cleaning fee and guest fee on stays of 30 nights or fewer	1%^11,19	Airbnb
Folly Beach beach preservation fee 1% of the listing price, cleaning fee and guest fee on stays of 30 nights or fewer	1%^11,19	Airbnb

Total on a stay 14% · All by Airbnb

At Folly Beach's median booked rate of $510 a night, the taxes collected on a booking come to about $71 a night.

What the host still handles

A Folly Beach business license and rental registration permit, renewed every year (the city asks for proof of accommodations tax reporting and payment at renewal)
A South Carolina Department of Revenue retail license ($50 per rental location) and accommodations tax account, if any booking is taken outside a platform or property manager
A Charleston County accommodations fee account for the county's 2% and the city's 2% on bookings Airbnb does not collect; the county collects both, monthly^{11,12,13,15,19}

Fines

How to Avoid Airbnb Fines in Folly Beach

Fines in Folly Beach fall on hosting without the approvals described above, or outside the rules. With them in hand and the rules followed, none of the fines below apply.

Violating the short-term rental chapter: a fine of up to $500 on conviction, and each day of violation is a separate offense.⁶
Three strikes in a rolling 12 months can bring suspension, revocation or non-renewal of the business license.⁶
Missing the June 1 registration renewal by more than ten business days revokes the license; a new registration not filed within 30 days of a new license also revokes it.⁶
Charleston County accommodations fees paid late carry a 5% penalty for each month or part of a month, up to 100% of the fee.¹¹
State law lets a local government that has adopted the Fairness in Lodging Act add a civil penalty of $500 to $2,000 for each seven days a rental operated without remitting local accommodations tax.³

Changes

What's Changed in Folly Beach's Airbnb Rules, and What's Next

One change is scheduled after October 20, 2026; the most recent rules are listed first.

February 19, 2027 Upcoming
Pause on new licenses expires unless extended
The pause on new business licenses ends automatically on February 19, 2027 unless the council repeals or extends it earlier; the mayor is to propose any amendments to the rental rules by that date.⁷
October 13, 2026
Rental ordinance study heads to a contract award
Four firms bid on a study of the short-term rental ordinance, and the council agenda for October 13, 2026 carried the contract award. The city intends to adopt changes from the study before the 2027 business license year.^7,17,20
September 15, 2026
Chapter 117 re-enacted without the registration fee
Ordinance 028-26, adopted September 15, 2026, repealed and re-enacted Chapter 117 so that no part rests on the referendum and the rental registration permit carries no fee. The 800 cap stays in the text, and the city reports it will not collect the old fee while it reviews options.^1,6,8
August 26, 2026
Council pauses most new short-term rental licenses
Ordinance 27-26 took effect on adoption on August 26, 2026 and stops approval of new business licenses for short-term rentals, with exceptions for renewals, waitlisted owners, 72-day legal-residence licenses, inheritance, hardship and provisional licenses.⁷
August 14, 2026
Court rules the investor cap and registration fee invalid
A South Carolina court ruled that the 800-license cap, adopted by referendum, was invalid because it levied a business license tax, and that the rental registration fee was a tax rather than a fee. The city appealed, which stayed the order.^6,8
February 2024
Ordinance 01-24 adds inheritance, hardship and provisional licenses
The council's first substantive amendments created a one-time inheritance investor license, medical hardship licenses, the minimum rental night requirement and the 90-day provisional license for the Vacation Rental Act.^9,10
February 7, 2023
Voters approve the investor license cap
A referendum held on February 7, 2023 approved a cap on investor short-term rental licenses, set at 800 in the city code.^9,10

Listing data

What Folly Beach's Listings Show

AirROI, a short-term-rental data firm, counted 954 active Airbnb listings in Folly Beach over the 12 months to September 2026. 0% of them displayed a permit, license or registration number.

Minimum stay set on Folly Beach listings

Share of active listings by the shortest stay they accept

27%

52%

14%

<1%

Minimum stay in numbers

Minimum stay set on Folly Beach listings
Shortest stay accepted	Share of listings
1 night	5%
2 nights	27%
3 nights	52%
4–6 nights	14%
7–29 nights	1%
30+ nights	<1%

What officials report

800: Investor (ISTR) license cap in the city code · as of September 2026Chapter 117 as re-enacted on September 15, 2026 sets the maximum number of investor short-term rental business licenses at 800; licenses in good standing may keep renewing above that number.⁶

Earnings

What Could a Folly Beach Short-Term Rental Earn?

The rules shape the numbers: a permit that costs $245 in the first year, a cap of 72 nights a year and taxes of 14% that Airbnb adds to guests' bills. For a specific address, the Airbnb income calculator estimates revenue, occupancy and nightly rate from comparable listings, so you can test the numbers before applying.

Estimate what a Folly Beach home could earn

FAQ

Folly Beach Airbnb Rules: Frequently Asked Questions

Is Airbnb legal in Folly Beach?

Yes, with a Folly Beach business license and a rental registration permit. A home that is the owner's legal residence can be rented up to 72 nights a year; investor licenses are capped at 800 and most new ones are paused through February 19, 2027.^5,6,7

Do I need a permit for Airbnb in Folly Beach?

Yes. Each rental home needs an annual city business license and a rental registration permit, and both numbers must appear in every advertisement.⁶

How much is the Folly Beach short-term rental license?

The business license starts at $245 a year, which covers the first $2,000 of income, plus $2.75 for each additional $1,000. The rental registration permit has had no fee since September 15, 2026.^5,6

Can I rent a home I don't live in?

Only with an investor license, and new ones are scarce: the city caps them at 800, offers them from a waitlist when the count falls below 800 and, through February 19, 2027, issues them only in a few exceptions such as inheritance and medical hardship. A license ends when the home is sold.^5,6,7

How many nights can I rent my home in Folly Beach?

An owner-occupied home can be rented 72 nights a year. A home with an investor license has no night limit but must be rented at least 28 nights a year to keep the license.^5,6

Is there a minimum stay for Folly Beach rentals?

Yes, two nights. Offering a rental for fewer than two consecutive nights is a violation of the city code.⁶

How many guests and cars are allowed at a Folly Beach rental?

Overnight occupancy is limited to two persons per bedroom plus two more per home, and each rented bedroom needs one on-site parking space.⁶

Does Airbnb collect hotel or occupancy tax in Folly Beach?

Yes. Airbnb adds the 5% state sales tax, the 2% state accommodations tax, the county sales taxes the state collects, the 2% Charleston County fee and the city's 1% accommodations fee and 1% beach preservation fee to each booking.¹⁹

What is the hotel tax rate in Folly Beach?

About 14% on stays under 30 nights: 10% collected by the state (5% sales tax, 2% accommodations tax and 3% county sales taxes), the 2% Charleston County fee and 2% for the city.^11,12,19

What is the fine for an illegal short-term rental in Folly Beach?

A fine of up to $500 on conviction, and each day of violation counts as a separate offense. Three convictions in a rolling 12 months can lead to suspension or revocation of the license.⁶

Did a court strike down the Folly Beach rental cap?

A court ruled the 800-license cap invalid on August 14, 2026, and the city appealed, which stayed the order. The re-enacted code keeps the cap, and a pause on most new licenses runs through February 19, 2027.^6,7,8

Is the Folly Beach rental registration fee still charged?

No. Ordinance 028-26, adopted September 15, 2026, removed the fee of $17.50 per $1,000 of income from the code; the business license fee is unchanged.^5,6,8

How many Folly Beach Airbnbs are registered?

Investor (ISTR) license cap in the city code: 800 as of September 2026⁶. In AirROI's listing data, 0% of the 954 Folly Beach Airbnb listings active in the 12 months to September 2026 displayed a permit, license or registration number. A number on a listing shows the host entered one; it doesn't confirm the permit is valid.

How much does an Airbnb make in Folly Beach?

The average Folly Beach listing earned $90,700 in the 12 months to September 2026, according to AirROI, averaged across every active listing including those booked for only part of the year. The Folly Beach Airbnb market report breaks it down by month, property size and neighborhood.

Method

How These Rules Were Checked

Each rule on this page was checked in October 2026 against the official source cited beside it: the ordinance or statute, the permit office's own pages and the tax authority. Airbnb's help pages are cited on their own only for what Airbnb itself does, such as the taxes it collects and the permit checks it runs, and otherwise only beside an official source; news reports only for when a change was announced. Rules that could not be confirmed on an official page are left out. The American Legal Publishing copy of the Folly Beach code (sections 131.31 and 131.32) was read in a browser; the standalone Ordinance 27-26 PDF is a scanned image, so its text was taken from the council agenda copy.

Rules change with council votes, court rulings and new state laws, so the page is rechecked every three months and whenever a scheduled change takes effect. It summarizes the rules for information and is not legal advice; the City of Folly Beach has the final word on any application.

Listing figures come from AirROI's tracking of 954 active Folly Beach Airbnb listings over the 12 months to September 2026.

Sources

Each rule above links to the source it comes from. Official ordinances, statutes and government pages come first, then Airbnb's own help pages.

1. Chapter 117: Short Term Rentals, Folly Beach Code of Ordinances · City of Folly Beach, hosted by American Legal Publishing
2. South Carolina Code of Laws, Title 5, Chapter 7 (Section 5-7-30, powers of municipalities) · South Carolina Legislature
3. South Carolina Code of Laws, Title 6, Chapter 1 (Article 8, Fairness in Lodging Act) · South Carolina Legislature
4. Folly Beach Code of Ordinances, Chapter 131, noise (sections 131.31 and 131.32) · City of Folly Beach, hosted by American Legal Publishing
5. Short-term Rentals · City of Folly Beach
6. Ordinance 028-26: repealing and reenacting Chapter 117, Short Term Rentals, to remove the rental registration fee · City of Folly Beach
7. City Council special meeting agenda, August 26, 2026, with Ordinance 27-26 (moratorium on new short-term rental business licenses) · City of Folly Beach
8. City Council special meeting agenda, September 8, 2026, with the City Administrator's memo on repealing and reenacting Chapter 117 · City of Folly Beach
9. STR License Cap Timeline and Information · City of Folly Beach
10. 2026 STR Ordinance Review, May 14, 2026: history of short-term rental regulation · City of Folly Beach
11. Accommodations Fee Information · Charleston County Revenue Collections
12. ST-575 South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26) · South Carolina Department of Revenue
13. Accommodations (Accommodations Tax) · South Carolina Department of Revenue
14. Licensing (Retail License) · South Carolina Department of Revenue
15. SC Information Letter #15-4: Rent by Owner Vacation Rental Websites · South Carolina Department of Revenue
16. SC Revenue Ruling #15-4: Vacation rentals, 15-day sales tax exemption and 72-day property tax assessment ratio · South Carolina Department of Revenue
17. City Council regular meeting agenda, October 13, 2026, with RFP 03-26 short-term rental study award materials · City of Folly Beach
18. Short Term Rental Enforcement (STR court cases and appeals hearings) · City of Folly Beach
19. Occupancy tax collection and remittance by Airbnb in South Carolina · Airbnb Help Center
20. Folly Beach's rental study aims for answers, but residents say key questions remain · WCSC Live 5 News