Short-term rentals in Beaufort County, explained properly.

Sec. 4.1.360(C)(3) says STRP Permits must be renewed annually. By the end of January each year the County mails owners a renewal notice, and the permit terminates on April 1 whether or not the owner received notice. The renewal affidavit, on a County form, states that the STRP use and the information given for the previous year's permit have not changed and that the use complies with the most recently adopted version of the Article. If those requirements are not met, the owner files an application for a new permit. If the Community Development Department Director finds the use inconsistent with the Special Exception or Site Plan Review approval that authorizes it, the owner files a new application, including the Special Exception and/or Site Plan Review applications and fees.

Sec. 4.1.360(D)(2) lists the submittal requirements. For properties owned by a corporation or partnership, the applicant must also submit a resolution authorizing the signer to act for and bind the entity. The dwelling type can be a principal dwelling unit, accessory dwelling unit, single-family detached, single-family attached, manufactured housing unit and/or multi-family.

The PDF asks for the legal name of the business, the address of the rental property, a property manager, FEIN or other tax identification and SC Retail number, and estimated gross receipts through December 31, and it has lines for the business license tax and local accommodations tax. The applicant certifies that they have obtained County permits and are in compliance with all regulatory codes of Beaufort County. The Business Services page says short-term rental units must comply with all STRP requirements before renting or operating and refers questions to the zoning department.

Business Services says taxes for new businesses are paid when the business starts, based on projected gross revenue and a pro rata share of the annual tax from the month of startup, then paid yearly by April 30th.

Sec. 4.1.360(C)(1)(a) says legally permitted Principal Dwelling Units and Accessory Dwelling Units may be used as STRPs, but in no instance shall a single-family residential lot contain more than one (1) STRP.

Sec. 4.1.360(C)(1)(a). Legally permitted principal dwelling units and accessory dwelling units are treated differently from accessory structures in the same sentence of the section.

Sec. 4.1.360(C)(1)(b). Division 5.5 was not read for this page, so no parking count is stated here.

Sec. 4.1.360(C)(1)(c). The clause is limited to Residential Zoning Districts; which zoning districts are Residential was not read for this page.

Sec. 4.1.360(C)(2). An advertisement that does not include the County-issued STRP Permit Number is also a ground for immediate revocation of the permit (Sec. 4.1.360(E)(1)).

Sec. 4.1.360(B)(2).

Sec. 4.1.360(E)(1).

Sec. 4.1.360(E)(2) and (3). Once a permit or business license for an STRP use is revoked, no new permit or license is issued to the applicant for the same property for one year from the date of revocation; the provision may be waived if the property is sold to a new owner with no business or personal affiliation with the previous owner and a $500 penalty is paid when the application is filed. Appeals follow the procedures of Chapter 3, Article 3.13 of the Code.

Business Services says all persons or businesses renting sleeping accommodations for less than ninety (90) days are required to open an account and remit taxes. Under Sec. 66-43(c), real estate agents, brokers, corporations or listing services required to remit taxes must notify the County, on a County form, if rental property they previously listed is dropped from their listings. On the sale of a rental unit, the owner submits a Statement of Closure form to close the account.

Sec. 66-43(d) sets the filing frequency by the estimated average tax, and Sec. 66-47(b) sets a penalty of one and one-half percent of the unpaid amount for each month or portion of a month. The Business Services page and the remittance form describe monthly filing, due by the 20th of the following month, and the form asks that each payment be accompanied by a copy of that period's State sales tax return; this page follows the code and the difference is logged. Failing to collect, remit or report accurately is a violation and may be a misdemeanor (Sec. 66-47).

South Carolina charges a 7% tax on rent for rooms, lodgings or sleeping accommodations furnished to transients, including rentals of a residence (S.C. Code § 12-36-920(A)). The South Carolina Department of Revenue (SCDOR) describes this as 5% sales tax plus 2% accommodations tax, together with any local sales and use taxes that SCDOR collects for counties. SCDOR's ST-575 chart lists the total accommodations rate for each county and city.

SCDOR applies accommodations tax to sleeping accommodations of any kind rented to guests for less than 90 consecutive days, including rooms or spaces in your own home and condos. Rentals to the same person for 90 continuous days are not taxed. A home with six or fewer bedrooms is exempt only when the owner or operator lives on the same premises at the time and does not use a rental agency or online travel company to rent the rooms.

SCDOR says owners who book short-term rentals directly must hold a Retail License to file and pay accommodations tax, with one license for each rental location. If you rent only through a property management or online travel company that takes the reservation and the payment, that company remits the tax for the full booking and you do not need a Retail License. A license is also not required if you rent a room or space for no more than one week each calendar quarter, but the tax must still be filed and paid once a year.

Accommodations tax returns and payments must be filed electronically (SCDOR's MyDORWAY or approved software), by the 20th of the month following the end of the filing period.

Under the Local Accommodations Tax Act, a city or county may add a local accommodations tax of up to 3% on stays taxed under S.C. Code § 12-36-920(A). A county may not charge more than 1.5% inside a city or town without that municipality's consent. SCDOR notes that many local accommodations taxes are not administered by SCDOR, so owners must contact the city or county where the rental is located to report them.