logo
pine
Try for free
HomeShort-Term Rental LawsSouth CarolinaHorry

Local guide

Horry County short-term rental rules

Horry County's official path changes at the incorporated boundary: unincorporated properties use the County business-license and zoning path, while town properties use the municipality's office. South Carolina state taxes and locally administered accommodations charges remain separate checks.

  • 100+ U.S. cities
  • Official sources
  • Address used only for local rules

Compliance layers

A Clear Answer, Then a Path Forward.

Critical Finding

See whether the property can operate now, what blocks it, and which exception may apply.

Address Context

Confirm zoning, current land use, jurisdiction, and the rules that actually govern the address.

Required Approvals

Get the permits, licenses, documents, inspections, and tax registrations needed before launch.

Recommended Path

Follow prioritized next steps, deadlines, renewal duties, and viable alternatives when rules change.

Occupancy tax calculator

Estimate occupancy tax in Horry County

Enter the nightly rate and stay length to estimate the lodging taxes and guest total for this jurisdiction.

Gross rent$150.00 × 3 nights
$450.00
Mandatory taxable feesRequired cleaning, resort, or similar fees included in the tax base.
$0.00
South Carolina state sales tax on accommodations (5%) $450.00 × 5%
$22.50
South Carolina state accommodations tax (2%) $450.00 × 2%
$9.00
Estimated taxes and fees
$31.50

Guest pays

$481.50

Assumptions used

  • Common short-stay boundary: The displayed estimate is limited to 1–89 nights and does not allocate longer-stay exemptions or first-N-night rules.
  • Deterministic state or common base: The room charge plus one mandatory-fee input is used only where the cited official lodging guidance establishes that common taxable base.

What may change the final amount

  • Local or property-specific tax layers are outside the base estimate. Horry County and municipality-specific local accommodations layers are excluded from the statewide base; incorporated versus unincorporated boundary changes the result. This factor is excluded from the displayed estimate and may increase the result; verify it with the cited official source before filing.
Open the full occupancy tax calculator

Estimated tax is $31.50. Estimated guest total is $481.50.

Estimate only. Verify the property jurisdiction, exemptions, taxable charges, filing duties, and marketplace collection with the linked official sources.

Horry County STR eligibility and first action

Start by determining whether the property is in unincorporated Horry County or inside a town. Unincorporated properties use the County business-license and zoning path; incorporated properties must use the town's local office.

South Carolina's 5% sales tax and 2% accommodations tax are only the calculator's common base. Local accommodations charges, the filing office, and the operating approval can change with the property boundary.

Resolve the Horry County boundary before applying

  • Classify the property as unincorporated or municipal

    The County business-license office handles unincorporated areas; incorporated towns have their own local permit and building offices.

    Required

  • Obtain zoning or change-of-use clearance when triggered

    Horry County states that a first-time commercial or changed occupancy use may require zoning compliance and life-safety review before licensing.

    Required

  • Complete the local business-license and hospitality path

    The County short-term-rental chart separates the business license, state tax account, hospitality/accommodations reporting, and property-tax records; confirm the town path for an incorporated address.

    Required

Horry County lodging taxes and filing path

Use the calculator for the deterministic 7% state base only: 5% South Carolina sales tax plus 2% state accommodations tax. Do not treat it as the complete Horry County or municipal quote.

SCDOR identifies additional local accommodations taxes, while the County chart shows separate local hospitality reporting and a different route for properties inside town limits. Direct bookings also have a different state account responsibility from exclusive platform or property-manager bookings.

FAQs

Frequently Asked Questions

Not automatically. The County business-license page covers unincorporated areas; the official chart says to contact the County office when the property is in city limits, and the municipality controls its own local path.

No. It calculates the 5% state sales-tax and 2% state accommodations-tax base. Local County or municipal layers and boundary-specific filing duties remain visible factors.