Short-Term Rental Laws in Myrtle Beach, South Carolina

Myrtle Beach permits short-term rental broadly in Resort/Accommodation (R), Hotel/Motel (HM), and most commercial zones — these cover the dense oceanfront condominium and resort inventory that dominates the market. In single-family residential zones (R-1, R-2, R-3), short-term rental is more restricted: the 2019 ordinance limits STR-by-right in those zones and requires conditional-use approval for non-owner-occupied operation. Most investor STR inventory in Myrtle Beach is in oceanfront condominium towers (Sands, Carolinian, Caravelle, Compass Cove, etc.) where STR is the de facto default operating model. The neighboring North Myrtle Beach, Surfside Beach, Garden City, and unincorporated Horry County each have their own STR frameworks.

Oceanfront and resort-corridor condominium developments are zoned R Resort or HM Hotel/Motel and permit STR by right with the city Business License + Horry County registration. Single-family residential zones (R-1, R-2, R-3) require conditional-use review for non-owner-occupied STR — denials are not uncommon in deeply residential neighborhoods (e.g., off-corridor areas of Withers Estates, the Highlands). HOA covenants apply on top of zoning; many condominium HOAs explicitly authorize STR (this is a marketing point for investors) while a minority restrict to ≥7-day stays.

Operators must hold a short-term rental permit before listing. See the official permit portal.

Myrtle Beach Business License + Code Enforcement coordinate. Application requires designated 24/7 local contact, proof of insurance, life-safety self-certification, and (for non-owner-occupied in R-1/R-2/R-3 zones) conditional-use board approval. Annual renewal. Horry County collects the 3% accommodations tax via a separate registration. Enforcement is primarily complaint-driven (noise, beach access, parking) in the resort corridor and more zoning-driven in single-family neighborhoods.

Combined short-term lodging tax in Myrtle Beach is approximately 12.000% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).

SC State sales tax 6% + Horry County local option 1% + Horry Accommodations Tax 3% + Myrtle Beach City Hospitality Tax 2% — combined ~12.0% on transient lodging

Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.