Short-term rentals in North Myrtle Beach, explained properly.

Short-term and long-term rentals both need a City business license, applied for online, in person or by mail. The license year runs from May 1 to April 30 and renewals are due by April 30. A license does not transfer when the property is sold. The City Code requires an annual license for any activity carried on for gain within the city.

Short-term residential rental properties are business license subclass 9.94 (NAICS 721199). The resident rate is $60.00 on the first $2,000 of gross income plus $1.90 for each $1,000 (or fraction) over $2,000. Owners report gross rental receipts each year, with no deduction for rental expenses; the first application asks for estimated gross receipts through April 30. The Code doubles rates for non-residents and itinerants with no fixed principal place of business in the city, unless otherwise provided.

The City's online rental business license application asks whether the property is a short-term vacation rental, whether you pay a City water bill, the number of on-site parking spaces that comply with the City's parking rules, estimated gross receipts, any management company and an emergency contact. Submitting the application does not authorize you to operate; the City emails you when it is approved.

When you apply for or renew a short-term rental business license, you must report the number of on-site parking spaces that comply with the City's rules. That number is also the maximum number of vehicles allowed to park on site. Spaces must be on your own property, not shared with a neighbor and not in the right-of-way. If an HOA, POA or deed restriction limits parking, you must certify that the number you report matches it.

The maximum number of vehicles allowed on site must be shown prominently in all advertisements and rental agreements and posted conspicuously inside the unit. Advertising a short-term rental online, in print or on rental platforms in a way that is inconsistent with these rules is a violation.

Where the City allows shoulder parking, cars may not park within 30 feet of the pavement edge on the approach to an intersection or overhang the pavement edge. Stacked (end-to-end) parking is allowed if no vehicle overhangs the sidewalk, right-of-way or property line. Owners, managers and guests may not try to reserve or discourage street parking, and parking in landscape beds that blocks a sidewalk or overhangs neighboring property is not allowed.

Condominiums and vacation beach homes with one or more units used for short-term rental (rented for less than 30 days) must meet the smoke detector requirements that apply to motels, hotels and dormitories. Existing properties must add detectors within six months of written notice from the public safety department. Newly built condominiums that must have sprinklers need an NFPA 13 system.

The City's short-term rental rules sheet says it is illegal to cause or permit sustained or repetitive noise audible beyond the property line between 11:00 p.m. and 7:00 a.m. when it is excessive, disrupts the peace or disturbs the public.

A nuisance party is a gathering where guests' conduct leads to things like disorderly conduct, underage drinking, illegal drugs, excessive noise, littering, property damage or blocked traffic or emergency access. Any owner, tenant, occupant or other person in control of the premises who organizes, hosts, allows or permits one is in violation. Police can order the party to stop and non-residents to leave. Violations are misdemeanors. Added by Ordinance 26-07 (February 16, 2026).

The City collects trash from short-term rentals on the regular pickup day plus Friday, Saturday and Sunday (recycling only on the regular day). Guests should follow the collection days the property manager gives them and not leave trash outside the carts.

SCDOR's ST-575 lists a 9% total accommodations rate for North Myrtle Beach (Horry County): the 7% state rate plus the 1% Education Capital Improvement tax and the 1% Transportation Tax that SCDOR collects for Horry County. The chart does not include local taxes collected directly by the county or city.

The City charges a 1.5% local accommodations fee on rent for sleeping accommodations furnished to transients, including residences. Stays supplied to the same person for 90 continuous days are not counted. Returns and payment go to the City by the 20th of the following month; filing on time earns a 2% discount and late payment carries a 5% penalty per month.

Section 10-5 of the City Code imposes a 0.5% local accommodations tax on businesses furnishing accommodations to transients in the city. The City's hospitality fee pages list only the 1.5% accommodations fee, so confirm with the City's Revenue Department whether and how this tax is reported.

Horry County charges a hospitality fee on rentals of transient accommodations, including short-term rentals. Inside city limits the rate is 1.5% of gross proceeds (3% outside city limits). Stays of 90 consecutive days or more with the same guest are not charged. Fees are paid to the Horry County Hospitality Fee Department by the 20th of the following month; if a property manager arranges the stays, make sure the manager collects and remits it. The City confirms that the County fee applies in addition to the City's fee.

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.