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Taxes›South Carolina›Horry County›North Myrtle Beach

North Myrtle Beach
short-term rental taxes.

Data date: Jun 2026

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

What you need to do in North Myrtle Beach

Checked against the source
  1. No action
    Short-term rentals are allowed in North Myrtle Beach

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

  2. To do
    Get the North Myrtle Beach short-term rental license or registration

    Term: Annual.

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

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

  4. To do
    File monthly returns for direct bookings

    Due by the 20th (per the source). If every booking goes through a collecting platform, ask the tax office whether you still file.

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

Get a reminder before each monthly North Myrtle Beach return is due

Save your rental and its filing dates for free. Starter and Pro email you before each saved date, and when a published rule change for North Myrtle Beach affects your rental.

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What to know.

The published guide for North Myrtle Beach 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. A license or registration is required. Term: Annual.

At a glance.

Local tax
1.5%
State tax
7%
Total for a direct booking
8.5%
License
Required
Local filing
Platform collects

Tax details

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

North Myrtle Beach: Recorded exemptions

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

North Myrtle Beach: 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.

North Myrtle Beach: Recorded remittance instructions

City of NMB monthly; county fees to Horry Co; state via MyDORWAY

North Myrtle Beach: Recorded filing schedule

Filing frequency: Monthly.

Source for these notes: nmb.us: faq

Platform tax collection guidance for North Myrtle Beach

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

  • Get the required license or registration

    Apply before you list. Term: Annual.

  • Collection of the 1.5% local tax

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

  • File your tax returns

    File monthly returns for direct bookings. Due by the 20th (per the source). If every booking goes through a collecting platform, ask the tax office whether you still file.

  • 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
North Myrtle Beach occupancy tax1.5%Source linked
South Carolina state accommodations tax7%Source linked
Licensing recordRequiredSource linked
Official sources for the taxes and permit requirements shown above.

North Myrtle Beach STR tax FAQ

Does Airbnb pay my North Myrtle Beach occupancy taxes?

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

Do I need a license to Airbnb in North Myrtle Beach?

A license or registration is required. Term: Annual.

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?

File monthly returns for direct bookings. Due by the 20th (per the source). If every booking goes through a collecting platform, ask the tax office whether you still file.