State Airbnb laws2026 37 sources cited

South Carolina Short-Term Rental Laws & Hotel Tax (2026)

Short-term rentals are legal in South Carolina with no statewide permit: hosts need a local business license, and the state taxes stays under 90 nights at 7% plus local taxes, which Airbnb collects. Zoning varies by town.7,9,14,15,20,22,24,25,32

Source: AirROI Reviewed by , Founder @ AirROI Rules checked

From 29 official sources, 1 Airbnb help page and 5 news reports. Not legal advice.

The short answer

South Carolina Airbnb Laws in Brief

  • No statewide permit or ban: cities and counties set zoning, business licenses and rental permits.
  • State tax is 7% on stays under 90 nights, plus county and local taxes of up to 3% each; Airbnb collects them.
  • A local business license is needed; the $50 state retail license is for bookings taken outside Airbnb.
  • Fines are capped at $500 per ordinance violation; unremitted local tax can cost $500 to $2,000 per seven days rented.

At a glance

South Carolina Short-Term Rental Laws at a Glance

State license required
Yes
Latest rule change
Aug 26, 2026

The laws in brief

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

South Carolina Short-Term Rental Laws at a Glance
TopicRule
PermitCities and towns license rentals as businesses1,32
Who can hostCharleston: residential permits need a primary residence19,21
WhereZoning and permits are set town by town1,5,6
Night cap72 nights keeps the 4% owner-occupied property tax rate11
Minimum stayState lodging tax covers stays under 90 nights7
GuestsIsle of Palms: occupancy limit22
PlatformsNo state license needed when a platform collects7
SafetyHilton Head Island: fire and safety checklist15

Your home

Can You Host an Airbnb in South Carolina? It Depends on the Home

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

Your own home, rented whole while you're away

Allowed with conditions

Allowed with a local business license and the state lodging tax, which Airbnb collects. Charleston requires the home to be your primary residence at the 4% tax rate, Hilton Head Island and Columbia require a rental permit, and renting a legal residence more than 72 days a year can cost the 4% property tax rate.7,11,14,19,25

A room in your home with you present

Allowed with conditions

Allowed in most towns with the same business license. The Isle of Palms bars renting private or shared rooms, and the state tax exemption for owner-occupied homes of six bedrooms or fewer is lost once you book through Airbnb or a manager.7,22

A second home or investment property you don't live in

Allowed with conditions

Depends on the town. It is not allowed in Charleston outside the commercial overlay, in Myrtle Beach and Greenville only in zones that permit short stays, and Folly Beach has paused most new licenses; Hilton Head Island, the Isle of Palms, North Myrtle Beach and Columbia license non-owner-occupied rentals.12,14,17,19,22,25,27,34

A condo or HOA community

Allowed with conditions

Association rules apply on top of town rules. Hilton Head Island asks for an HOA letter stating that short-term rental is permitted, where an association exists.16

Bookings you take yourself, outside Airbnb

Allowed with conditions

Needs a state retail license ($50 per rental location), collection of the 7% state tax plus local taxes on those bookings, and the local accommodations tax filed with the town or county.7,8,9

Permit

Do You Need a License for Airbnb in South Carolina?

Yes. South Carolina hosts need the Local business license from Cities and towns (business license and rental permit); South Carolina Department of Revenue (retail license). It costs $50.7,9,14,15,20,22,24,25,32

Who needs it
Hosts generally need a business license from the city or town where the home stands. A state retail license is needed only for bookings taken outside Airbnb or a property manager, and towns such as Hilton Head Island and Columbia also issue a rental permit.7,9,14,15,20,22,24,25,32
Issued by
Cities and towns (business license and rental permit); South Carolina Department of Revenue (retail license)
Valid for
Business licenses in South Carolina run May 1 to April 30 in most places and renew by April 30; Hilton Head Island permits also run May 1 to April 30, and Columbia permits run July 1 to June 30.
Processing
Hilton Head Island allows up to 30 days to approve a permit application.
On listings
No number needed on listings
Platform checks
No statewide check; Airbnb collects the state and listed local taxes for the host. Hilton Head Island requires the permit number in every advertisement.

Fees

Fees
FeeAmount
State retail license (accommodations tax), per rental locationNon-refundable; does not expire. Needed only for bookings a host takes directly.$50
Hilton Head Island short-term rental permit, per bedroomReplaced a flat $250 fee; permits run May 1 to April 30, with a $250 late fee after May 15. A Town business license is also required.$150
Charleston zoning and application reviewPaid with the application, plus fire inspection fees of $40, $32.61 and $32.61.$345
Charleston business licenseBase fee plus $3.90 per $1,000 of expected income.$64
Columbia short-term rental permit, owner-occupiedPlus a $50 application fee and a $10 zoning fee each year.$100
Columbia short-term rental permit, non-owner-occupiedPlus a $50 application fee and a $10 zoning fee each year.$250
Isle of Palms short-term rental business licenseCovers the first $2,000 of prior-year gross income, plus $4.60 for each additional $1,000.$450
Folly Beach short-term rental business licenseCovers the first $2,000 of income, plus $2.75 for each additional $1,000.$245

Who qualifies

  • No statewide primary-residence or owner-occupancy rule; each town sets its own
  • Charleston: residential permits only for owner-occupied homes at the 4% property tax rate
  • Myrtle Beach and Greenville: only in zoning districts that allow short stays
  • Hilton Head Island: permit in an individual's name, not an LLC; HOA approval letter where applicable

How to apply

  1. Check the town's zoning and rental rules first; several towns restrict where short stays are allowed.
  2. Apply for the city or town business license, and for any town rental permit, with the local government.
  3. If you take any booking outside Airbnb or a property manager, apply for the state retail license on MyDORWAY.
  4. Register for local accommodations tax with the town or county where Airbnb does not collect it, and file even in months with no bookings if you hold an active state license.

Applications go through the official application page .

Permit rules

Cities and towns license rentals as businesses
Cities and towns charge a business license tax on short-term rentals, so a host needs a local business license in addition to any state tax account.1,32
State retail license for direct bookings
A host who takes bookings directly, outside a platform or property manager, needs a South Carolina Department of Revenue retail license, one for each rental location, to file and pay accommodations tax. The license costs $50 and does not expire.7,9
No state license needed when a platform collects
A host who rents only through an online travel company or property manager that takes the booking and payment does not need a state retail license, because that company remits the tax on the full booking.7
Standard business license year
Business licenses in South Carolina follow a standard license year of May 1 to April 30, with renewals due April 30.31
Platforms report rental locations to the state
A filer of a state accommodations tax return that covers several locations, including an online marketplace that collects the tax, must tell the Department of Revenue where each rental is, so towns can find rentals that are not licensed.32
Airbnb collects the state tax automatically
Airbnb adds the state sales and accommodations taxes, and the local taxes it lists for South Carolina, to each booking of 89 nights or fewer and remits them for the host.30
Hilton Head Island: annual rental permit
Hilton Head Island requires a short-term rental permit for each rental property, at $150 per bedroom a year, in addition to a Town business license. The permit number must appear on every advertisement.14,15 Applies to: Hilton Head Island · In force since April 6, 2026
Columbia: permit for every short-term rental
Columbia requires a short-term rental permit and a business license for every rental of fewer than 30 nights, at $100 a year for owner-occupied homes and $250 a year for others, plus a $50 application fee and a $10 zoning fee.25 Applies to: Columbia · In force since May 4, 2023
North Myrtle Beach: business license, no separate permit
North Myrtle Beach requires a business license for every short-term rental and has no special zoning or permit process beyond standard licensing.17 Applies to: North Myrtle Beach

Who can host

What South Carolina Cities and Counties Can and Can't Regulate

Zoning and permits are set town by town
South Carolina municipalities may adopt ordinances that are not inconsistent with state law, and the General Assembly has not enacted a rule on local bans: bills H.3861 and S.442 on the subject remain in committee. Zoning, permits and caps therefore differ by town.1,5,6
Myrtle Beach: rentals only in zones that allow them
In Myrtle Beach, zoning districts that begin with R do not allow short-term rentals, except the Residential Multifamily Visitor (RMV) zone; a rental of fewer than 90 days in a zone that does not allow it is not permitted.12 Applies to: Myrtle Beach
Charleston: residential permits need a primary residence
In the City of Charleston, residential short-term rental permits go to owner-occupied homes assessed at the 4% rate; only commercially zoned properties in the Short Term Rental Overlay are exempt from the primary-residence test.19,21 Applies to: Charleston
Isle of Palms: whole units only
On the Isle of Palms a rental unit must be offered in its entirety; private or shared rooms in single-family homes are not allowed.22 Applies to: Isle of Palms

Local rules

Local Rules in South Carolina's 8 Largest Airbnb Markets

A state license doesn't replace local rules. Cities and counties still set registration, occupancy, parking and safety requirements. These are South Carolina's largest markets by active Airbnb listings, with the share of each market's listings that display a registration or license number.

  1. 1. Myrtle Beach

    Horry County

    Myrtle Beach allows rentals of fewer than 90 days only in zones that permit them; districts that begin with R are closed except the RMV zone, and about two dozen older houses are grandfathered. Every rental needs a city business license, and violations are misdemeanors with fines up to $500 or 30 days.10,12,13,30

    • Zoning decides: R districts excluded except RMV; 24 houses grandfathered
    • City business license required for all rentals
    • Fine up to $500 and/or 30 days per occurrence
    • State-collected tax 10%, plus 0.5% city and 1% hospitality fee and a county tax

  2. 2. Hilton Head Island

    Beaufort County

    Hilton Head Island requires an annual short-term rental permit for each property, $150 per bedroom since the 2026 permit year, on top of a Town business license. The permit must be in a person's name, not an LLC, and its number must appear on every listing.14,15,16,30

    • Permit $150 per bedroom a year; valid May 1 to April 30; $250 late fee after May 15
    • Town business license also required; permit in a person's name, not an LLC
    • Permit number on every advertisement; HOA approval letter where applicable
    • Contact reachable at all times, acting within one hour of a complaint

  3. 3. North Myrtle Beach

    Horry County

    North Myrtle Beach requires a business license for every short-term rental but has no special zoning or permit process. Owners renew by April 30 each year and must collect and remit accommodations tax to the city, county and state.17,18,30

    • Business license for every short-term rental; license year May 1 to April 30
    • No separate rental permit or special zoning process
    • Accommodations tax to city, county and state; Airbnb collects 1.5% city tax
    • Trash, parking, noise and occupancy ordinances apply

  4. 4. Charleston

    Charleston County

    The City of Charleston allows residential short-term rentals only in a host's primary residence, assessed at the 4% property tax rate, in three permit categories by area; commercially zoned properties in the Short Term Rental Overlay are the exception. Permits renew every year and a revoked permit cannot be reissued for 24 months.19,20,21,30,33

    • Owner-occupied (4% rate) residential permits; commercial units only in the overlay
    • Application review fee $345 (from January 1, 2024); business license $64 plus $3.90 per $1,000
    • Up to four adults; Planning Commission deferred a proposed 8-guest cap in July 2026
    • Three Livability Court findings revoke the permit; no reissue for 24 months

  5. 5. Isle of Palms

    Charleston County

    Every rental on the Isle of Palms needs a short-term rental business license, priced by prior-year gross income starting at $450. Only whole units may be rented, occupancy is capped at 12, and an owner contact must reach the home within an hour.10,22,23,30

    • Business license $450 for the first $2,000 of income plus $4.60 per $1,000; 5% a month late
    • Whole units only; no private or shared rooms
    • Overnight occupancy two per bedroom plus two, up to 12
    • 24/7 contact on site within one hour; fines up to $500, each day a separate offense; license revoked after five founded complaints

  6. 6. Folly Beach

    Charleston County

    Folly Beach licenses long-term, owner-occupied and investor rentals separately, with owner-occupied licenses limited to 72 rental days a year. A Charleston County judge ruled on August 14, 2026 that the 800-license cap and the registration fee were illegally adopted; the city appealed, paused most new licenses until February 19, 2027 and on September 15, 2026 re-enacted its rental ordinance with the 800 cap and without the registration fee.24,28,29,30,34,35,36

    • Business license $245 plus $2.75 per $1,000 of income; rented at least 28 days a year to renew
    • Owner-occupied (4% rate) licenses allow 72 rental days a year
    • 800-license investor cap and registration fee struck down August 14, 2026; city appealing
    • Ordinance re-enacted September 15, 2026: 800-license investor cap kept, registration fee removed

  7. 7. Columbia

    Richland County

    Columbia requires a short-term rental permit and a business license for every rental of fewer than 30 nights, at $100 a year for owner-occupied homes and $250 for others. Rentals in residential districts are limited to major roads, though an ordinance approved March 3, 2026 lets owner-occupied homes qualify without that test.25,26,30

    • Permit $100 a year (owner-occupied) or $250 (non-owner-occupied), plus $50 application and $10 zoning fee
    • Business license first; permit year July 1 to June 30; $100 late fee
    • Owner or a local representative within 45 miles
    • Residential districts: parcels on major roads, or owner-occupied since March 3, 2026

  8. 8. Greenville

    Greenville County

    The City of Greenville allows short-term rentals only in mixed-use and non-residential zoning districts; new rentals in city neighborhoods have not been allowed since July 15, 2023 unless a special exception permit predates it. Hosts need an application and a business license, and the city collects a 3% local accommodations tax.10,27,37

    • Mixed-use, non-residential districts only; residential districts closed
    • Application and current business license required
    • No more than 25% of units in a building of four or more
    • At least one parking space; 3% local accommodations tax due on the 20th of each month

Taxes

South Carolina Short-Term Rental Taxes

At least 7% on every stay of fewer than 90 nights (5% sales tax plus 2% accommodations tax); with county sales taxes and local accommodations taxes, guests in the largest markets pay about 10% to 15% on the nightly price and cleaning fee.

7% in all

How the 7% on a South Carolina stay splits between the taxes in the table below

  • State sales tax on accommodations 5%
  • State accommodations tax 2%
South Carolina Short-Term Rental Taxes
TaxRateCollected by
State sales tax on accommodations 5% of the room price, cleaning fee and guest fee on stays of 89 nights or fewer5%7,30Airbnb
State accommodations tax 2% of the room price, cleaning fee and guest fee on stays of 89 nights or fewer; the state shares it with cities and counties for tourism2%7,30Airbnb
County local sales and use taxes collected by the state 0% to 3% depending on the county and town: none in Beaufort and Greenville, 2% in Richland and Horry counties, 3% in Charleston County and Myrtle Beach—8,10,30Airbnb
Local accommodations taxes and fees Up to 3% per local government, set by each town and county; Airbnb lists, for example, 3% in Hilton Head Island (2% plus a 1% beach preservation fee), 4% in Charleston (2% city, 2% county) and 3% in Greenville and Columbia—7,30Airbnb

What the host still handles

  • 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 business license from the city or town where the home stands, renewed each year
  • A local accommodations tax account with the town or county for bookings Airbnb does not cover
  • A town short-term rental permit where required, for example in Hilton Head Island and Columbia2,7,8,10,30

Operating rules

Operating Rules for South Carolina Short-Term Rentals

State lodging tax covers stays under 90 nights
The state accommodations tax applies to rentals of sleeping accommodations for fewer than 90 consecutive days; local permits and licenses usually define a short-term rental as fewer than 30 nights.7
Small owner-occupied exemption does not cover platform bookings
A home with six or fewer bedrooms where the owner lives on the premises is exempt from the state accommodations tax only if the owner does not use a rental agency or online travel company to rent rooms.7
Required cleaning fees are taxed
A cleaning fee that every guest must pay is part of the taxable room charge, at the 7% state rate plus any local tax; an optional cleaning fee is not taxed.7
Local accommodations taxes up to 3%
Counties and municipalities may add a local accommodations tax of up to 3%, collected by the local government, on top of the state tax.7
72 nights keeps the 4% owner-occupied property tax rate
No statewide night cap exists, but renting a legal residence for more than 72 days in a calendar year can cost the owner the 4% property tax assessment ratio, which several towns check at renewal.11
Buyers honor existing bookings for 90 days
Under the Vacation Rental Act a buyer takes a home subject to existing vacation rental bookings that begin within 90 days after the deed is recorded.3
Municipal fines top out at $500
A municipality may set fines for violating its ordinances at no more than $500, or up to 30 days in jail, or both.1
Civil penalty for unremitted local accommodations tax
A town or county that has adopted the Fairness in Lodging Act may add a civil penalty of $500 to $2,000 for each seven days a rental operated without remitting the local accommodations tax.2 In force since June 9, 2014
Hilton Head Island: fire and safety checklist
Hilton Head Island rentals need a fully charged fire extinguisher, carbon monoxide and smoke detectors, and homes of 3,600 square feet or more need a fire suppression or monitoring system.15 Applies to: Hilton Head Island · In force since October 2025
Isle of Palms: occupancy limit
Overnight occupancy on the Isle of Palms is typically two people per bedroom plus two, up to 12, and the city posts the limit in each rental.22 Applies to: Isle of Palms

Fines

How to Avoid Airbnb Fines in South Carolina

Fines in South Carolina fall on hosting without the Local business license, or outside the rules above. With it in hand and the rules followed, none of the fines below apply.

  • Failing to collect and remit local accommodations tax: a town or county may add a civil penalty of $500 to $2,000 for each seven days the property was rented.2
  • Municipal ordinance violations: fines of up to $500, up to 30 days in jail, or both.1
  • Myrtle Beach: renting where zoning does not allow it is a misdemeanor with fines up to $500 and/or 30 days per occurrence.12
  • Isle of Palms: knowingly allowing violations is a misdemeanor with a fine up to $500 or 30 days, each day counted separately; the license can be revoked after five founded complaints in a year.22
  • Charleston: three Livability Court findings revoke the permit, and a revoked permit cannot be reissued for 24 months.21
  • Late renewals: Hilton Head Island charges $250 after May 15, Columbia $100 after July 1, and the Isle of Palms 5% a month after April 30.14,23,25

Changes

What's Changed in South Carolina's Airbnb Rules

No change was scheduled when the rules were checked on October 17, 2026; the most recent are listed first.

  1. September 15, 2026 Not in force
    Folly Beach advances a rewritten ordinance

    Council passed a second reading of an ordinance that drops the registration fee and keeps the pause on new licenses, with a waitlist, while a rental study is completed.36

  2. August 26, 2026
    Folly Beach pauses most new rental licenses

    Folly Beach City Council voted 4 to 1 for a temporary moratorium on new rental licenses, with exemptions for renewals, waitlist offers, 72-day licenses and 54 applications filed right after the ruling.34

  3. August 14, 2026
    Court strikes down Folly Beach's 800-license cap and registration fee

    A Charleston County judge ruled on August 14, 2026 that the voter-approved cap on investor rental licenses was improperly enacted by referendum and that the registration fee was an unlawful tax; the city appealed.34,35

  4. July 15, 2026 Not in force
    Charleston Planning Commission defers short-term rental amendments

    The Planning Commission deferred amendments that would replace the four-adult limit with fire-marshal occupancy limits and an eight-guest cap; the proposal returns for further review before reaching City Council.33

  5. May 5, 2026 Not in force
    Senate Finance reports H.3876 with amendments

    The Senate Finance Committee recommended H.3876 favorably with amendments on May 5, 2026; the bill remains in the Senate.4

  6. April 6, 2026
    Hilton Head Island permit fee moves to $150 per bedroom

    The flat $250 permit fee became $150 per bedroom a year, with the payment portal opening April 6, 2026 and a $250 late fee after May 15.14

  7. March 3, 2026
    Columbia opens residential districts to owner-occupied rentals

    Ordinance 2026-013, approved March 3, 2026, lets owner-occupied homes in residential districts operate as short-term rentals without the four-lane street requirement.26

  8. October 2025
    Hilton Head Island amends its short-term rental ordinance

    Town Council added fire-safety rules for homes of 3,600 square feet or more, a propane shut-off requirement, an HOA approval letter, a driveway limit of six vehicles, the permit number on every ad, and a ban on LLC applicants.16

  9. May 8, 2025 Not in force
    House passes H.3876 on lodging tax collection

    The House passed H.3876 by 66 to 38 on second reading; the bill makes accommodations intermediaries collect and remit state and local lodging taxes unless a property manager is designated the merchant of record.4

  10. March 11, 2025 Not in force
    Senate bill S.442 would allow local bans and caps

    S.442 would expressly let local governments prohibit or cap short-term rentals and add tax-collection rules. It has stayed in the Senate Judiciary Committee.6

  11. January 30, 2025 Not in force
    House bill H.3861 would bar local bans

    H.3861 would prohibit municipalities and counties from banning the rental of a residential dwelling to short-term guests. It has stayed in the House Medical, Military, Public and Municipal Affairs Committee.5

  12. July 15, 2023
    Greenville closes residential districts to new short-term rentals

    Greenville's new development code took effect July 15, 2023; short-term rentals remain allowed in mixed-use and corridor districts but not in city neighborhoods unless a special exception predates the code.37

  13. May 4, 2023
    Columbia requires a short-term rental permit

    Columbia's ordinance took effect May 4, 2023: every short-term rental needs a permit and a business license before accepting guests.25

Earnings

What Could a Short-Term Rental in South Carolina Earn?

The rules shape the numbers: a permit that costs $150 a year, a cap of 72 nights a year and taxes of 7% 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 home could earn

FAQ

South Carolina Short-Term Rental Laws: Frequently Asked Questions

Is Airbnb legal in South Carolina?

Yes. The state has no ban and no statewide permit, but each city and county sets zoning and licensing, so some places such as Myrtle Beach, Greenville and Charleston restrict where or by whom a home can be rented.1,12,19,27

Do I need a permit for Airbnb in South Carolina?

Not a statewide one. You need a business license from the city or county, a town rental permit in places like Hilton Head Island and Columbia, and a state retail license only for bookings you take outside Airbnb or a property manager.7,14,25,32

How much is the license?

The state retail license costs $50 once. Local costs vary: Hilton Head Island charges $150 per bedroom a year, Columbia $100 or $250 a year plus $60 in fees, Charleston $345 to apply plus a business license from $64, and the Isle of Palms $450 and up.9,14,20,22,25

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

In some towns. Charleston limits residential permits to primary residences, Myrtle Beach and Greenville allow rentals only in certain zones, and Folly Beach has paused new investor licenses; Hilton Head Island, the Isle of Palms and North Myrtle Beach license second homes.12,14,17,19,22,27,34

Does Airbnb collect hotel or occupancy tax in South Carolina?

Yes. Airbnb collects the 5% state sales tax and 2% state accommodations tax, the county sales taxes the state administers, and the local taxes it lists for three counties and 13 towns, on bookings of 89 nights or fewer.30

What is the hotel tax rate in South Carolina?

The state rate is 7% on stays of fewer than 90 nights, plus county sales taxes of up to 3% and local accommodations taxes of up to 3% from each town and county, so guests in the largest markets pay about 10% to 15%.7,8,10,30

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

Municipal ordinance fines are capped at $500 or 30 days. Failing to remit local accommodations tax can add a civil penalty of $500 to $2,000 for each seven days the home was rented.1,2

Is there a limit on how many nights I can host?

No statewide cap. Renting a legal residence more than 72 days a year can cost the 4% property tax rate, and Folly Beach caps owner-occupied licenses at 72 rental days a year.11,24

Can my city ban short-term rentals?

Cities can limit them through zoning: Myrtle Beach excludes most residential districts and Greenville allows rentals only in mixed-use districts. Bills to bar or expressly allow local bans, H.3861 and S.442, have not passed.5,6,12,27

Do I need a business license to host in South Carolina?

Yes. Cities and towns charge a business license tax on short-term rentals; North Myrtle Beach and the Isle of Palms, for example, require one for every rental, and licenses run May 1 to April 30 in most places.17,22,31,32

Do I have to register with the South Carolina Department of Revenue?

Only if you take bookings yourself. A host who rents exclusively through Airbnb or a property manager that takes payment does not need a retail license, but one who books directly needs a $50 license for each rental location.7,9

Is the cleaning fee taxed?

A cleaning fee every guest must pay is taxed at the 7% state rate plus any local tax; an optional cleaning fee is not taxed.7

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 City of Greenville short-term rental page was read in a browser.

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 state agency and your city or county has the final word on any application.

Sources

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. 1. South Carolina Code of Laws, Title 5, Chapter 7 (Section 5-7-30, powers of municipalities) · South Carolina Legislature
  2. 2. South Carolina Code of Laws, Title 6, Chapter 1 (Article 8, Fairness in Lodging Act) · South Carolina Legislature
  3. 3. South Carolina Code of Laws, Title 27, Chapter 50 (Vacation Rental Act) · South Carolina Legislature
  4. 4. H. 3876, Accommodations (2025-2026 session) · South Carolina Legislature
  5. 5. H. 3861, Short-term rentals (2025-2026 session) · South Carolina Legislature
  6. 6. S. 442, Short Term Rentals (2025-2026 session) · South Carolina Legislature
  7. 7. Accommodations (Accommodations Tax) · South Carolina Department of Revenue
  8. 8. SC Information Letter #15-4: Rent by Owner Vacation Rental Websites · South Carolina Department of Revenue
  9. 9. Licensing (Retail License) · South Carolina Department of Revenue
  10. 10. ST-575 South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26) · South Carolina Department of Revenue
  11. 11. SC Revenue Ruling #15-4: Vacation rentals, 15-day sales tax exemption and 72-day property tax assessment ratio · South Carolina Department of Revenue
  12. 12. Planning & Zoning Department: Zoning & Short-Term Rentals · City of Myrtle Beach
  13. 13. Business License FAQs · City of Myrtle Beach
  14. 14. Short-Term Rental Permit · Town of Hilton Head Island
  15. 15. Short-Term Rental Permit Requirements · Town of Hilton Head Island
  16. 16. Short-Term Rental Ordinance · Town of Hilton Head Island
  17. 17. Short-term Rentals · City of North Myrtle Beach
  18. 18. North Myrtle Beach Rental Property Quick Reference · City of North Myrtle Beach
  19. 19. Short Term Rental Categories · City of Charleston
  20. 20. Applicable Fees (Short Term Rentals) · City of Charleston
  21. 21. Short Term Rentals Frequently Asked Questions · City of Charleston
  22. 22. Rental Licenses · City of Isle of Palms
  23. 23. Short Term Rental Fees (effective 05/24/2023) · City of Isle of Palms
  24. 24. Short-term Rentals · City of Folly Beach
  25. 25. Short-Term Rentals · City of Columbia Police Department
  26. 26. Short-Term Rentals (STR) · City of Columbia Planning & Development
  27. 27. Short-Term Rentals · City of Greenville
  28. 28. Ordinance 028-26: repealing and reenacting Chapter 117, Short Term Rentals, to remove the rental registration fee · City of Folly Beach
  29. 29. City Council special meeting agenda, August 26, 2026, with Ordinance 27-26 (moratorium on new short-term rental business licenses) · City of Folly Beach
  30. 30. Occupancy tax collection and remittance by Airbnb in South Carolina · Airbnb Help Center
  31. 31. SC Business License Tax Standardization Act: Message for Businesses · Municipal Association of South Carolina
  32. 32. Act 237 Makes Locating Short-Term Rentals Easier · Municipal Association of South Carolina
  33. 33. City of Charleston short-term rental ordinance change deferred · WCSC Live 5 News
  34. 34. Folly Beach council approves moratorium on issuing short-term rental licenses · WCSC Live 5 News
  35. 35. Judge rules Folly Beach short-term rental cap illegal under state law · WCSC Live 5 News
  36. 36. Folly Beach council advances rewrite of short-term rental ordinance · WCSC Live 5 News
  37. 37. Airbnb, Vrbo, short-term rental owners impacted by new Greenville development code · WYFF News 4