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Taxes›South Carolina›Horry County

Horry County
short-term rental taxes.

Tax and permit requirements for Horry County. Use your full address to find its governing authorities.

Outside city limits: what you need to do in unincorporated Horry County

Checked against the source
  1. To do
    Meet the local rental conditions

    Horry County allows short-term rentals with conditions, such as zoning, caps or owner occupancy. Check that your address qualifies before you list.

  2. To do
    Get the Horry County short-term rental license or registration

    no permit program found - county business license required for unincorporated STRs

  3. To do
    Collect and remit the 5% 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 do
    File monthly returns

    Due by the 20th of the month following the reporting period (per the source).

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

Get a reminder before each monthly Horry County return is due

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Before you use these figures

Rental eligibility

Rental conditions are recorded for unincorporated Horry County. Check zoning and permit rules with the county before listing.

Check the recorded local source

What to know.

The published record for Horry County lists 5% combined lodging taxes. Check the component taxes and their filing requirements. Browse the local guides below and check your address. This combines the 5% state sales tax and 2% state accommodations tax. Local taxes may apply separately.

At a glance.

Combined lodging taxes
5%
State tax
See breakdown
Highest recorded city rate
1.5%
Cities tracked
8

The highest recorded city rate describes the available dataset. It is not a legal maximum or the full tax due for an address.

Tax breakdown

The combined rate contains the tax layers shown below.

At a glance.

County LAT countywide
0.5%
Hospitality fee on accommodations
1.5%
Tax component (label unconfirmed)
3%
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

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

Horry: Recorded exemptions

Exempt: rentals to the same person for 90+ continuous days; owner-occupied facilities of six or fewer bedrooms not using a rental agency or online travel company; foreign diplomats; and accommodations billed directly to federal agencies, the American Red Cross, federal credit unions, or charitable children's hospitals (S.C. Code § 12-36-920; SCDOR Accommodations page).

Horry: Recorded penalties and interest

Returns due by the 20th of the month following the reporting period (check to Horry County Treasurer); failure-to-file penalty accrues at 10% per month, capped at 20% of the fee due (Horry County hospitality fee / accommodations tax guidance, horrycountysc.gov).

Horry: Recorded remittance instructions

Horry County Hospitality Fee Dept (Treasurer); monthly

Horry: Recorded filing schedule

Filing frequency: Monthly.

Source for these notes: horrycountysc.gov: hospitality fee

How county vs. city works here

  • The published combined rate is 5%

    This figure combines the tax layers shown below.

  • Check the rules for your local area

    Open a city guide below for city and special district requirements.

  • Outside city limits, the county rules apply

    The list under "Outside city limits" above is what Horry County requires there. Special district rules may also apply.

Sources & confidence

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

FigureValueSourceStatus
Horry County combined lodging taxes5%
Source
Source linked
County LAT countywide0.5%
Source
Source linked
Hospitality fee on accommodations1.5%
Source
Source linked
Tax component (label unconfirmed)3%
Source
Source linked
Sources for the county taxes and local requirements shown above.

Cities in Horry County

Browse local tax and permit requirements or look up your full address.

Outside city limits (unincorporated Horry County)? See what the county requires or Look up your exact address

Communities outside city limits

Unincorporated communities in Horry County include Bucksport, Carolina Forest, Finklea, Forestbrook, Garden City, Green Sea, Homewood, Ketchuptown, Little River, Live Oak, Red Hill and Socastee. An address in one of them is outside city limits, so Horry County rules apply. These are Census-designated places, not separate tax authorities.