Myrtle Beach short-term rental rules, licensing & taxes.

Renting a condo in Myrtle Beach isn't as simple as posting it on Airbnb. The city and county treat short-term rentals as a licensed, taxed business — and the responsibility for getting it right sits with you, the owner.

Here's what's involved, why each piece matters, and where owners most often slip up.

1. You need a business license

Operating a short-term rental within Myrtle Beach city limits requires a business license, purchased before you begin renting. The license is gross-receipts based, the license year runs June 1–May 31, and renewals go out ahead of an annual deadline. New owners of an existing rental need their own license — it doesn't transfer automatically.

2. Zoning decides whether you can rent at all

This is the one that catches owners off guard. Short-term rentals are only allowed in certain zoning districts. Most standard residential (R) neighborhoods do not permit them; the oceanfront and resort-style visitor-accommodation districts generally do. Before you count on rental income, confirm your unit's zoning actually allows short-term use — buying first and asking later is an expensive mistake.

3. The 90-day rule

To be treated as a short-term (accommodations) rental, each guest stay must run under 90 days. Cross that line and the stay is treated differently for tax and regulatory purposes. The city has also moved to protect lodging-tax revenue by limiting conversions of short-term units to long-term use in key areas — another reason the rules around stay length matter.

4. The taxes you must collect and remit

This is where it gets genuinely complicated. A Myrtle Beach short-term rental can be subject to several layers of tax stacked on top of each other:

• State: South Carolina sales tax plus the state accommodations tax (the state piece is commonly 7% on accommodations).
• County: Horry County local accommodations tax.
• City: Myrtle Beach local accommodations tax (3%) plus a local hospitality fee.

Combined, owners often see an effective rate in the ~10–13% range depending on the unit's exact location. You're responsible for charging the right amount, filing with each authority, and remitting on time — the state and the local jurisdictions are separate filings, on separate schedules.

5. Insurance and HOA rules

A standard HO-6 condo policy usually isn't built for paying guests. Short-term rental activity can require dedicated coverage, and the wrong policy can leave you exposed on a claim. Separately, your building's HOA may restrict or regulate short-term rentals entirely — master deeds and bylaws can override what zoning allows. Both need checking before your first booking.

6. It adds up — and it never stops

None of these is a one-time task. Licenses renew. Tax filings recur. Rules get amended. Miss a filing or a rule change and the penalties — and the headache — land on you. For an owner with a single unit and a day job, staying compliant is a real, ongoing commitment on top of actually marketing and running the rental.

This guide is general information, not legal, tax, or accounting advice, and rates and rules change. Verify current requirements with the official sources before acting. Sources: City of Myrtle Beach — accommodations & hospitality tax; SC Department of Revenue — Accommodations Tax; Horry County; Avalara MyLodgeTax — South Carolina guide.