Myrtle Beach

Zoning check

The city says residential zones that begin with R prohibit short-term rentals, with one exception, the RMV zone, which it calls Residential Multifamily Visitor.[1] The code names RMV a high-density multi-family residential district with visitor accommodations.[9] The use table permits visitor accommodations in RMV, MU-H, C6, A, E, HC1 and HC2, and by special exception in IR.[2]

What counts

The zoning code defines a visitor accommodation, also called a short term rental, as a living unit or other accommodation with sleeping accommodations that is rented, leased or sub-leased for any time period less than 90 continuous days.[3] It treats a visitor accommodation as a commercial use.[3]

Grandfathered homes

The city says fewer than 30 houses in traditional residential zones are grandfathered for short-term rentals.[1] A property that isn't already in a zone that allows them can't be converted to or approved for that use.[1]

Conversion overlay

The code sets a Short-Term Rental Conversion overlay, adopted Dec 10, 2024, for commercial uses between Kings Highway and the Atlantic Ocean.[10] In it, no building of more than two units that was constructed or used as a visitor accommodation may be used for rental or lease for 90 continuous days or more, and successive short leases meant to keep an occupant past 90 days also violate it.[10] Owners who held a business license for a long-term rental when the overlay was adopted may keep using that unit as a long-term rental while they keep the license.[10]

Business license

All persons or legal entities engaging in rental of a single property or more must register and apply for a city business license, and a new business needs its license before it operates.[4] The city's Zoning Administrator must approve that the business can exist at the location before the license is issued.[11] The tax is computed from the city's current rate schedule.[5]

Guest register

The innkeeper of a lodging establishment that offers short-term rental, or that pays accommodations tax, must keep a guest register showing the name, residence, and date of arrival and departure.[12] The responsible guest must show photo ID and give each vehicle's license plate and state, and the innkeeper issues a parking placard for each vehicle.[12] The code makes it a misdemeanor to rent without that ID or vehicle information, or to rent to a minor without proof of an accompanying adult.[12]

License display

Rental properties that rent on a short-term basis, including condominiums, must post the license for each unit in the main office or on a public board, or post a sign saying where it is kept.[13] A single-family dwelling lawfully rented short term must put the license holder's name and address on a weatherproof sign near the front door.[13]

License renewal

Business license renewals are due by April 30, and a late renewal is assessed a five percent penalty of the license fee for each month or fraction of a month.[11] An in-person application can take 7 to 10 business days, and you don't leave with a license the same day.[11]

Safety and insurance

We found no safety, insurance or occupancy rules written for short-term rentals in the city code as of Oct 6, 2026.[3]

Filing deadlines

State accommodations tax returns are due on the 20th of the month after the filing period.[14] City hospitality fee reports are due by the 20th of the month and cover the previous month's sales.[7]

Zoning questions

Call the city's Zoning Division at 843-918-1179 with questions about a property's zone.[1]

State tax

South Carolina imposes a 7% sales tax on rentals of sleeping accommodations.[15] The state lists it as a 5% sales tax plus a 2% state accommodations tax, on rentals to guests for less than 90 consecutive days.[14]

Local sales taxes

The state's rate sheet, revised Feb 5, 2026, lists Myrtle Beach at a 9% total sales tax rate and a 10% total rate for accommodations, with local codes ECI, TT and TD.[6] The sheet says local taxes that a city collects directly are not included.[6]

City fees

The city adds a 1% hospitality fee on gross proceeds from rooms and lodgings furnished to transients, including a residence.[7] It also levies a one-half percent accommodations tax on gross proceeds from accommodations for transients.[8] The city's license code says short-term rentals pay both the accommodations tax and the hospitality fees.[4]

Who collects

If you book your own guests, you generally need a South Carolina retail license and must file returns, with a small exemption for renting no more than one week per calendar quarter.[14] Owners who use only a property manager or online travel company that collects under its own license don't need their own, but the state manual says an owner may still need a license unless an exemption applies.[14, 15]

90-day line

Rentals to the same person for 90 continuous days are exempt from the state accommodations tax.[14] The city's hospitality fee doesn't treat proceeds from such a rental as transient proceeds.[7]

Fines

The city says violations of the zoning code and the business license ordinance are misdemeanors, with fines of up to $500 and/or 30 days upon conviction.[1]

Hospitality fee

A violation of the hospitality fee rules is an offense under Sec. 1-9, each day counts as a separate offense, and fees not paid on time carry a 10% penalty.[7]

Tax licenses

If the city finds that a business willfully avoided paying the accommodations fees, it may suspend or revoke all city licenses that business holds.[8]