South Carolina · Myrtle Beach
Myrtle Beach
Myrtle Beach does NOT have a standalone STR permit scheme; it regulates short-term rentals through ZONING plus a business license. Under Code of Ordinances Appendix A (Zoning), Art. 2, Sec. 203, a "Visitor Accommodation ... aka 'short term rental'" is any accommodation rented "for any time period less than ninety (90) continuous days," and "shall be considered a commercial use." Because it is a commercial use, the Table of Uses (Art. 14, Sec. 1407.C) permits "Visitor accommodations not otherwise listed" by right (P) ONLY in RMV, MU-H, C6, A, E, HC1 and HC2, and by special exception (S) in IR; the cell is blank ("use type not allowed") in every single-family/multifamily residential district (R5, R7, R8, R10, R15, RMM, RMH, RMH-MH) and in MU-M, C7, C8, CG, MP, IN, AP, BP, LM, WM, CS and PRC. The City states plainly that "Any zoning district that begins with R (for residential) does not allow short-term rentals, with the exception of the RMV zone," and that fewer than 30 (Planning & Zoning says 24) houses in traditional residential zones are grandfathered as legal nonconforming uses. Permit/license type = a City BUSINESS LICENSE (Code Ch. 11, Art. II, Sec. 11-21, re-enacted by Ord. No. 2021-44, 12-14-21); "ALL rental properties which include short-term, long-term, residential and commercial" have required one since June 1, 2015. License year is May 1 to April 30 (SC Business License Standardization Act), renewals due April 30, 5% penalty per month late. Operators must also keep a guest register with photo ID and vehicle records (Code Sec. 14-220) and remit City hospitality/accommodations taxes monthly by the 20th. NOTABLE AND COUNTERINTUITIVE: the newest STR ordinance protects STRs rather than limiting them — Zoning Art. 18, Sec. 1808, "Short-Term Rental Conversion (STRC) Overlay Zone" (Ord. No. 2024-69, adopted 12-10-24), PROHIBITS converting STR/hotel buildings of more than two units to long-term rental (90+ continuous days) in the commercial corridor between Kings Highway and the Atlantic Ocean, to preserve tourist accommodations and lodging-tax revenue. Zoning and business-license violations are misdemeanors punishable by fines up to $500 and/or 30 days. Code is current through Ordinance No. 2025-30, enacted April 22, 2025.
Not legal advice. Last verified 2026-07-15 · sources linked below.
Requirements checklist
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city City of Myrtle Beach Business License Required
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city Business registration / application prior to operation Required
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city Property must lie in a zoning district where Visitor Accommodations (short-term rental) is a permitted use Required
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city Guest register, photo identification and guest vehicle record (Code Sec. 14-220) Required
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city City Hospitality Fee / Local Accommodations Tax account and monthly reporting Required
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state SCDOR retail license / accommodations tax registration Required
Taxes
| Tax | Rate | Administered by | Airbnb remits | Vrbo remits |
|---|---|---|---|---|
| South Carolina State Sales Tax (accommodations portion) | 5% | South Carolina Department of Revenue (SCDOR) | — | — |
| South Carolina State Accommodations Tax | 2% | South Carolina Department of Revenue (SCDOR) | — | — |
| Combined SCDOR-administered rate on accommodations in Myrtle Beach (state 7% + Education Capital Improvement + Transportation Tax + Tourism Development) | 10% | South Carolina Department of Revenue (SCDOR) | — | — |
| Myrtle Beach Tourism Development Fee (TDF) | 1% | South Carolina Department of Revenue (SCDOR) - reported as local tax code TD (2615) | — | — |
| City of Myrtle Beach Local Accommodations Tax | 0.5% | City of Myrtle Beach Business License Division | — | — |
| City of Myrtle Beach Hospitality Fee | 1% | City of Myrtle Beach Business License Division | — | — |
| Horry County Hospitality Fee (inside municipal limits) | 1.5% | Horry County Treasurer | — | — |
Lodging-tax estimator
Estimate the combined transient/lodging tax (~21.0%) on a stay in Myrtle Beach. Estimate only — not tax advice.
Operating rules
- Primary residence
- No
- Min stay (nights)
- —
- Max nights / year
- —
- Max occupancy
- —
- Zoning-restricted
- Yes
- Cap on licenses
- No
Grandfathering: yes
Zoning: Short-term rental = "Visitor Accommodation" = any rental under 90 continuous days, expressly classified as a COMMERCIAL use (Zoning Sec. 203). Per the Table of Permitted Uses (Sec. 1407.C), "Visitor accommodations not otherwise listed" is permitted by right (P) only in RMV (Multi-family Residential District - High Density with Visitor Accommodations), MU-H, C6, A (Amusement), E (Entertainment), HC1 and HC2 (Highway Commercial); allowed by special exception (S) in IR, subject to Sec. 1503.A. The cell is BLANK - meaning "use type not allowed" - in every other district including all conventional residential districts R5, R7, R8, R10, R15, RMM, RMH and RMH-MH, and in MU-M, C7, C8, CG, MP, IN, AP, BP, LM, WM, CS and PRC. Net effect: the great majority of Myrtle Beach's residential land cannot be short-term rented at all, while the oceanfront/commercial tourist corridor can.
- No numeric cap on the number of STR licenses; the binding constraint is zoning district, not a permit quota.
- No minimum-stay floor and no annual night cap: the 90-day figure is the definitional CEILING separating a short-term (visitor accommodation, commercial) use from a long-term residential tenancy - not a minimum stay.
- Grandfathering: a small number of houses in traditional residential zones operate as legal nonconforming uses. The City's STR guidance page says "fewer than 30 houses"; the Planning & Zoning department page says "24 houses." These two official city figures conflict slightly; treat the count as approximately 24-30 and governed by the nonconforming use provisions at Zoning Art. 7, Sec. 705.
- No primary-residence requirement and no owner-occupancy requirement appears anywhere in the code; STRs are simply a commercial use confined to commercial and visitor-oriented districts.
- REVERSE RESTRICTION - Short-Term Rental Conversion (STRC) Overlay Zone, Zoning Sec. 1808 (Ord. No. 2024-69, adopted 12-10-24): in the commercial corridor between Kings Highway and the Atlantic Ocean, buildings of more than two units built or used as short-term rentals are PROHIBITED from converting to long-term (90+ day) rental. This ordinance protects STR inventory and lodging-tax revenue rather than curbing STRs; it is the opposite of the typical municipal STR crackdown and is a common source of misreporting.
- STRC overlay exception: owners already legally operating with a long-term rental business license at the time of adoption (12-10-24) may continue as long-term rentals so long as they maintain that license.
- STRC overlay anti-evasion clause: stringing together successive sub-90-day leases so an occupant stays past 90 continuous days is itself a violation.
- Occupancy is not capped by a city STR-specific formula, but Sec. 14-220 imposes strict guest-registration, photo-ID and minor-chaperone duties that function as a de facto party-house control.
Enforcement
- Active enforcement
- yes
- Fines
- Violations of the zoning code (operating a short-term rental in a district where Visitor Accommodations is not a permitted use) and of the business license ordinance are misdemeanors punishable by a fine of up to $500 and/or up to 30 days imprisonment upon conviction. Failure to keep the required guest register, to obtain guest photo ID, or to record guest vehicle information under Sec. 14-220 is separately a misdemeanor. Late tax remittance carries a 2% per month penalty on the Hospitality Tax and on the Local Accommodations Tax, and a 10% penalty on the Hospitality Fee. Late business license renewal carries a 5% penalty of the license fee per month or fraction of a month.
- Notes
- Enforcement is zoning-driven rather than permit-audit-driven: because STRs are a commercial use barred from residential districts, the city's principal lever is a zoning violation plus business-license revocation, not a cap or lottery. The Zoning Administrator and Fire Inspector must both sign off before a business license issues, which functions as the front-end gate. The Planning & Zoning Department directs property-specific zoning questions to (843) 918-1050 and the Zoning Division to (843) 918-1179; the Business License Office is (843) 918-1200. The city also maintains a published Short Term Rental Zone Map. The December 2024 STRC overlay demonstrates active, revenue-motivated council attention to the STR sector: city officials tied the ordinance to accommodations-tax preservation. Sec. 11-25 makes clear a new business must be licensed prior to operation, so an unlicensed STR is in violation from its first booking.
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Frequently asked questions
Is Airbnb legal in Myrtle Beach?
Do I need a license or registration for a short-term rental in Myrtle Beach?
What taxes apply to short-term rentals in Myrtle Beach?
Official sources
- city_guidance City of Myrtle Beach - Short-Term Rental Information (zoning, business license, grandfathering, penalties) ↗
- ordinance Myrtle Beach Code, Appendix A - Zoning, Art. 2, Sec. 203 - Definitions (Visitor Accommodation / short term rental, 90 continuous days, commercial use) ↗
- ordinance Myrtle Beach Code, Appendix A - Zoning, Art. 14, Sec. 1407 - Table of Uses (Visitor accommodations permitted districts) ↗
- ordinance Myrtle Beach Code, Appendix A - Zoning, Art. 18, Sec. 1808 - Short-Term Rental Conversion (STRC) Overlay Zone (Ord. No. 2024-69, 12-10-24) ↗
- ordinance Myrtle Beach Code, Ch. 11, Art. II - Business Licenses (Sec. 11-21 license required; Sec. 11-25 registration required; May 1 to April 30 license year) (Ord. No. 2021-44, 12-14-21) ↗
- ordinance Myrtle Beach Code, Sec. 14-220 - Security, guest register; requirement; identification; form, parent of minor, parking placard ↗
- city_agency City of Myrtle Beach - Business License Division (rental property license requirement, April 30 renewal, 5% monthly penalty, zoning/fire approval) ↗
- city_guidance City of Myrtle Beach - Business License FAQs (gross receipts basis; ALL rental properties licensed since June 1, 2015; 0.5% accommodations tax) ↗
- city_notice City of Myrtle Beach - Hospitality Tax, Local Accommodations Tax, and Hospitality Fee Changes (June 1, 2021 letter; July 1, 2021 reset to 0.5% LAT + 1% Hospitality Fee; County 1.5% resumes) ↗
- form City of Myrtle Beach - One (1%) Percent Hospitality Fee and One-Half (.5%) Percent Local Accommodations Tax reporting form (Rev. 5/21, effective 7-1-2021) ↗
- city_guidance City of Myrtle Beach - Hospitality Tax, Local Accommodations Tax, and Hospitality Fee FAQs (STALE: still states 3% LAT / 2% Hospitality Tax from the 2019-2021 regime; retains valid procedural rules on 90-day refunds, 20th-of-month due date, penalties) ↗
- city_guidance City of Myrtle Beach - Tourism Development Fee (TDF): 1% sales tax including accommodations ↗
- city_guidance City of Myrtle Beach - Why the sales tax on a meal is 11.5% in Myrtle Beach (component breakdown of state, ECI, RIDE 3, hospitality fees, TDF) ↗
- city_agency City of Myrtle Beach - Planning & Zoning Department (90-day definition, 24 grandfathered houses, STR zone map link) ↗
- map City of Myrtle Beach - Short Term Rental Zone Map ↗
- state_agency SCDOR - Accommodations Tax (5% Sales Tax + 2% Accommodations Tax; 90 continuous day exemption; who must remit incl. OTCs) ↗
- state_form SCDOR Form ST-575 - South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26): Myrtle Beach 9% sales / 10% accommodations; excludes locally-collected taxes ↗
- county_agency Horry County Treasurer - Hospitality Fee (1.5% inside municipal limits, 3% unincorporated; 90-day exclusion) ↗
- census US Census Bureau Geocoder - Myrtle Beach, SC: county GEOID 45051 (Horry County), place GEOID 4549075 (Myrtle Beach city) ↗
Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.