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Taxes›South Carolina›Charleston County›Sullivan's Island

Sullivan's Island
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for Sullivan's Island, South Carolina. Check the current requirements for your exact address.

Rental restrictions are recorded in Sullivan's Island
STR BAN CONFIRMED: vacation rentals <30 days prohibited since 2001 (Code Art. XIII), active enforcement.
Find published guidance for your Sullivan's Island address
Check published permit and tax guidance for Sullivan's Island.

What you need to do in Sullivan's Island

Checked against the source
  1. Restricted
    Short-term rentals are restricted in Sullivan's Island

    STR BAN CONFIRMED: vacation rentals <30 days prohibited since 2001 (Code Art. XIII), active enforcement.

  2. To confirm
    Check whether you need a license or permit

    The record does not say whether Sullivan's Island requires a short-term rental license. Ask the city or county licensing office.

  3. To do
    Collect and remit the 3% combined local taxes yourself

    The record says booking platforms do not collect it, so you add it to every booking, platform and direct, and pay it to the authority.

  4. To confirm
    Find out how often you file and when returns are due

    The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

Verify each step with the authority before you file or apply. Source

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What to know.

Rental restrictions are recorded for Sullivan's Island. Check the rule's scope and exceptions before listing. STR BAN CONFIRMED: vacation rentals <30 days prohibited since 2001 (Code Art. XIII), active enforcement. The published guide for Sullivan's Island lists 3% combined tax rate. Recorded components: 1% Town LAT; 2% Beach preservation fee on rentals under 90 days. The state table lists a 7% South Carolina state accommodations tax in addition. This combines the 5% state sales tax and 2% state accommodations tax. Local taxes may apply separately. License or registration details are not available.

At a glance.

Combined tax
3%
State tax
7%
Total for a direct booking
10%
License
Restricted
Local filing
You collect and remit
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Sullivan's Island: Recorded exemptions

Gross proceeds from the lease or rental of sleeping accommodations supplied to the same person(s) for not less than 30 continuous days are not considered proceeds and are not subject to the accommodation fee (Town Code Sec. 38.055, Ord. passed 1-21-2003).

Sullivan's Island: Recorded effective date

2003-01-21

Sullivan's Island: Recorded remittance instructions

Any town LAT/fee to Town of Sullivan's Island; state to SCDOR

Source for these notes: codelibrary.amlegal.com: sullivansisland sc

Platform tax collection guidance for Sullivan's Island

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbPlatform collectsYou collect and remit
VrboPlatform collectsYou collect and remit
Booking.comPlatform collectsYou collect and remit
DirectYou collect and remitYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Find permit information

    Permit requirements are not available in this guide. The linked authority provides application information.

  • Collection of the 3% combined tax

    You collect and remit this tax using the linked filing instructions.

  • File your tax returns

    Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

  • Check the state tax requirements

    Use the linked state tax instructions to register and file.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
Sullivan's Island combined taxes3%
Source
Source linked
Town LAT1%
Source
Source linked
Beach preservation fee on rentals under 90 days2%
Source
Source linked
South Carolina state accommodations tax7%
Source
Source linked
Licensing recordNot available
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Sullivan's Island STR tax FAQ

Does Airbnb pay my Sullivan's Island occupancy taxes?

You collect and remit this tax for Airbnb and direct bookings.

Do I need a license to Airbnb in Sullivan's Island?

Rental restrictions apply in Sullivan's Island. The eligibility notes below describe the applicable conditions and exceptions.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.