Short-term rental rules in Surfside Beach, SC

Surfside Beach treats every real estate rental as a business and requires businesses within town limits to hold an annual license. [Surfside Beach business licensing] (opens in a new tab)

The current town code permits rentals shorter than 30 days only in the R-3 and C-3 zoning districts. [Surfside Beach Code 17-396.10] (opens in a new tab)

South Carolina accommodations tax applies to sleeping accommodations rented to a guest for fewer than 90 consecutive days. [S.C. Department of Revenue] (opens in a new tab)

An owner who books directly must collect and pay the tax for those bookings. [S.C. Department of Revenue] (opens in a new tab)

An owner who books directly must hold a state Retail License, subject to the limited-rental exception on the state page. [S.C. Department of Revenue] (opens in a new tab)

For a rental in unincorporated Garden City, Horry County requires each covered business to register and apply for a county business license. [Horry County Code 12.5-96] (opens in a new tab)

Horry County also applies its local accommodations fee to transient lodging in unincorporated county areas. [Horry County Code 19-8] (opens in a new tab)