South Carolina · Horry County
Horry County
Horry County has NO short-term-rental-specific ordinance: no STR permit, no license cap, no primary-residence requirement, no minimum-stay rule, no annual night limit, and no STR-specific zoning restriction. STRs in unincorporated Horry County are legal but must register and remit taxes. The County's own official flowchart ("Sales Taxes/Fees and related filings required when your real property in unincorporated Horry County is used to generate income from short-term rentals", Treasurer/Business License Dept.) maps the compliance path and begins "Start Here: Obtain Business License". Three county registrations apply: (1) Horry County Business License under Business License Ordinance #88-99 (as amended), codified Ch. 12.5 Art. IV — required of "every person engaged in any calling, business, occupation or profession within the unincorporated areas"; license year May 1–April 30; NAICS rate-class fee per Rate Schedule effective January 1, 2024. (2) Horry County Hospitality Fee / Local Accommodations Tax account under Hospitality Fee Ordinance #105-96 (enacted Oct. 15, 1996; amended by Ord. 7-97, 76-97, 80-01, 11-04; amended and restated by Ord. 93-16; further amended by Ord. 24-18, third reading April 3, 2018), codified Ch. 19 Art. I §19-6 — 3% of gross proceeds from rental of transient accommodations outside city limits (1.5% inside municipal limits), due the 20th of the month following the reporting period. (3) Annual PT-100 Personal Property Return to the County Auditor, postmarked by April 30. An SC DOR retail sales tax license (Form SCTC-111) is also required at the state layer. Key exemption: rentals of 90 consecutive days or longer to the same patron at the same location are not "transient" and are exempt from the Hospitality Fee. The current Zoning Ordinance (Appendix B, updated July 1, 2026) was full-text searched: its Section 204.2 "Lodging & Transient Accommodations Use Chart" lists only Boarding House, Bed & Breakfast, Hotel/Motel, Non-Profit/Religious Retreats, Campground, Campers/RVs, and Fraternity & Sorority Houses — no short-term-rental or vacation-rental use category exists anywhere in the ordinance. NOTE: this record covers UNINCORPORATED Horry County only; municipalities within the county (Myrtle Beach, North Myrtle Beach, Surfside Beach, Atlantic Beach, Conway, Aynor, Loris) impose their own STR rules and taxes.
Not legal advice. Last verified 2026-07-15 · sources linked below.
Requirements checklist
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county Horry County Business License Required
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county Horry County Hospitality Fee / Local Accommodations Tax account Required
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county Zoning Compliance approval (Planning & Zoning) Conditional
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county PT-100 Personal Property Return (Horry County Auditor) Required
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state South Carolina Retail Sales Tax License (SC DOR Form SCTC-111) Required
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county Monthly Hospitality Fee / Local Accommodations Tax reporting form Required
Taxes
| Tax | Rate | Administered by | Airbnb remits | Vrbo remits |
|---|---|---|---|---|
| Horry County Hospitality Fee / Local Accommodations Tax (outside city limits) | 3% | Horry County Treasurer - Hospitality Fee Department, PO Box 1275, Conway, SC 29528; (843) 915-5620; BLHospitality@horrycountysc.gov | — | — |
| Horry County Hospitality Fee (inside municipal limits) | 1.5% | Horry County Treasurer - Hospitality Fee Department | — | — |
| Horry County personal property tax on short-term rental furnishings | — | Horry County Auditor's Office (assessment) / Horry County Treasurer (billing and collection) | — | — |
Lodging-tax estimator
Estimate the combined transient/lodging tax (~4.5%) on a stay in Horry County. Estimate only — not tax advice.
Operating rules
- Primary residence
- No
- Min stay (nights)
- —
- Max nights / year
- —
- Max occupancy
- —
- Zoning-restricted
- No
- Cap on licenses
- No
Zoning: The current Horry County Zoning Ordinance (Appendix B, updated July 1, 2026) was downloaded from the County site and full-text searched. It contains NO 'short-term rental' or 'vacation rental' definition, use category, or restriction. Section 204.2 'Lodging & Transient Accommodations Use Chart' enumerates only: Boarding House, Bed & Breakfast, Hotel/Motel, Non-Profit and/or Religious Spiritual Centers and/or Retreats, Campground, Campers and/or recreation vehicles used as temporary living accommodations, and Fraternity & Sorority Houses. Bed & Breakfast is a Special Exception use in most residential districts and is defined (per SC Code 45-4-20) as 'a residential-type lodging facility having no more than ten guestrooms where transient guests are fed and lodged for pay' - this expressly 'does not apply to other types of transient accommodations'. Hotel/Motel is a Permitted use in RR, RH, RCS, TRS, HC, RE and several commercial districts. Because renting a dwelling short-term is not a listed use, the County does not regulate it through zoning; it is treated as a business activity subject to the business license and hospitality fee. NOTE: municipalities within Horry County (notably Myrtle Beach) DO impose STR zoning restrictions - those are separate jurisdictions.
- No county-level short-term rental ordinance exists as of 2026-07-16. Regulation is via general business license + hospitality fee/accommodations tax, not a dedicated STR program.
- 90-consecutive-day exemption: 'Long-term accommodation rentals 90 consecutive days at the same location to the same patron does not require collection and remittance of the Hospitality Fee.' This is a tax exemption threshold, not a minimum-stay restriction - there is no county minimum stay. If ALL renters are 90+ consecutive days, the operator should submit a business change notification to close the hospitality account.
- The County defines transient accommodations to expressly include a 'residence': 'Includes rental or charges for any rooms, campground spaces, lodgings, or sleeping accommodations furnished to transients by any hotel, inn, tourist court, tourist camp, motel, campground, residence, or any place in which rooms, lodging or sleeping accommodations are furnished to transients for a consideration within the County to which the sales tax imposed by the State of South Carolina pursuant to Section 12-36-920 of the South Carolina Code applies.' This is the hook that brings STRs into the hospitality fee.
- This record covers UNINCORPORATED Horry County only. The county's municipalities - Myrtle Beach, North Myrtle Beach, Surfside Beach, Atlantic Beach, Conway, Aynor, Loris - each levy their own rules and taxes and must be researched separately.
- Nonresident operators (no fixed principal place of business within the County) pay 200% of all minimum business license fees and rates.
- State preemption watch: SC S.442 (2025-2026 session) would add SC Code 6-1-195 expressly authorizing municipalities and counties to enact and enforce STR ordinances (including prohibition). It is NOT law - introduced and read first time 3/11/2025, referred to Senate Judiciary, scrivener's error corrected 3/19/2025; still in committee. No effect on current Horry County requirements.
- Business change notifications (address change, closure, ownership change) must be registered with the Hospitality Fee Department within five (5) days prior to legal transfer or closure.
Enforcement
- Active enforcement
- yes
- Fines
- No STR-specific penalties (no STR ordinance exists). Enforcement runs through the business license and hospitality fee ordinances. BUSINESS LICENSE (Ord. 24-18 amending Ch. 12.5-105): late penalty of 10% of the unpaid fee per month or portion thereof, capped at 30% of any one year's delinquent fee; a $100.00 reinstatement fee if not renewed on or before September 30; if unpaid 60 days after due date the County issues an execution constituting a lien on the licensee's property and collects as it would other taxes. Each day of violation is a separate offense. HOSPITALITY FEE (Ch. 19 Art. I §19-6): Failure to File Penalty and Late Filing Penalty each accrue at 10%/month (0.333%/day), each capped at 20% of the fee due for that period; Late Payment Penalty accrues at 10%/month (0.333%/day) with NO cap unless the fees were found due under audit, in which case the failure-to-pay penalty is capped at 25% if paid within 10 days of the County's assessment, after which the cap is lifted from the 11th day until paid. Audit findings are 'subject to fine(s) and/or imprisonment' and audit costs may be added.
- Notes
- Active and systematic, not complaint-driven only. The Hospitality Fee Department states it performs regular field audits: 'Audits are performed to assure proper accounting and collection of fee revenues. Field audits are regularly performed to ensure compliance of existing and new businesses.' Selected businesses get 24 hours' written notice before an on-site audit. On 4/25/2025 the County launched a public search tool letting residents and visitors verify valid business licenses in unincorporated Horry County, which materially raises the odds an unlicensed STR is spotted. The County also publishes an STR-specific compliance flowchart, indicating STR operators are a known, targeted compliance population. Ordinance 24-18 additionally created a Council-authorized amnesty period mechanism for voluntary disclosure of unpaid hospitality fees and business license fees (requires a Council resolution adopted at least 60 days before the amnesty period begins) - relevant to operators with back exposure.
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Frequently asked questions
Is Airbnb legal in Horry County?
Do I need a license or registration for a short-term rental in Horry County?
What taxes apply to short-term rentals in Horry County?
Official sources
- guidance Sales Taxes/Fees and related filings required when your real property in unincorporated Horry County is used to generate income from short-term rentals (Horry County Treasurer) ↗
- agency_page Hospitality Fee - Horry County Treasurer ↗
- agency_page Business License Application Instructions - Horry County Treasurer ↗
- agency_page Business License - Horry County Treasurer ↗
- ordinance Ordinance 24-18: An Ordinance to Amend Chapter 19 Article I, Section 19-6 and Chapter 12.5 Article IV of the Horry County Code of Ordinances Pertaining to Hospitality Fees and Business Licenses (third reading April 3, 2018) ↗
- fee_schedule Horry County Business License Rate Schedule, Effective January 1, 2024 ↗
- form Horry County Hospitality Fee/Local Accommodations Tax - Accommodations Monthly Reporting Form ↗
- guidance Horry County Hospitality Fee Department - Letter to Customer (remittance booklet cover guidance, audits, 90-day exemption) ↗
- ordinance Horry County Code of Ordinances Appendix B - Zoning Ordinance (updated July 1, 2026) ↗
- agency_page Tax Payer Services (PT-100 Personal Property Return) - Horry County ↗
- code Horry County, SC Code of Ordinances (Municode) - Ch. 12.5 Licenses and Business Regulations; Ch. 19 Hospitality Fee; Appendix B Zoning ↗
- agency_notice New tool to help verify business licenses in unincorporated Horry County (4/25/2025) ↗
- reference US Census Bureau Geocoder - confirms Horry County GEOID 45051 (STATE 45, COUNTY 051) ↗
- pending_legislation SC S.442 (2025-2026) - Short Term Rentals; introduced 3/11/2025, in Senate Judiciary Committee, NOT enacted ↗
Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.