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Taxes›South Carolina›Horry County›Loris

Loris
short-term rental taxes.

Data date: Jun 2026

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

What you need to do in Loris

From the linked source
  1. No action
    Short-term rentals are allowed in Loris

    The record lists no ban. Zoning and HOA rules for your address still apply.

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

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

    Where to apply

  3. To do
    Airbnb, Vrbo and Booking.com collect the 1.5% Loris occupancy tax for you

    That is per the record. On direct bookings, you collect and remit it yourself.

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

    The record gives no filing schedule, though a note says returns are due by the 20th. Confirm the schedule with the tax office.

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

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What to know.

The published guide for Loris lists 1.5% local occupancy tax. 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.

Local tax
1.5%
State tax
7%
Total for a direct booking
8.5%
License
Not available
Local filing
Platform collects
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

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

Loris: Recorded exemptions

Long-term rentals of 90+ consecutive days at the same location to the same patron exempt from the county Hospitality Fee.

Loris: Recorded penalties and interest

County Hospitality Fee: due 20th of month following reporting period; failure-to-file/late-filing penalty 10%/month (0.333%/day) capped at 20% of fee; failure-to-pay penalty 10%/month uncapped (25% cap if paid within 10 days of audit assessment); violations misdemeanor up to $500/30 days.

Loris: Recorded remittance instructions

County fees to Horry Co Treasurer; state via MyDORWAY

Source for these notes: cityoflorissc.com: business licenses and permits

Platform tax collection guidance for Loris

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

PlatformStateLocal
AirbnbPlatform collectsPlatform collects
VrboPlatform collectsPlatform collects
Booking.comPlatform collectsPlatform collects
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 1.5% local tax

    Platforms collect this tax. You collect and remit tax on direct bookings.

  • File your tax returns

    Find out how often you file and when returns are due. The record gives no filing schedule, though a note says returns are due by the 20th. Confirm the schedule with the tax office.

  • 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
Loris occupancy tax1.5%
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.

Loris STR tax FAQ

Does Airbnb pay my Loris occupancy taxes?

Airbnb collects this tax. You collect and remit tax on direct bookings.

Do I need a license to Airbnb in Loris?

The licensing requirement for Loris is not available. Check state and local license or registration rules before listing.

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, though a note says returns are due by the 20th. Confirm the schedule with the tax office.