What is the accommodations tax in Myrtle Beach, SC?

At least 13% in total as of Oct. 31, 2026: 5% state sales tax, 2% state accommodations tax, 3% in local sales taxes, Horry County's 1.5% hospitality fee and the city's 0.5% accommodations tax and 1% hospitality fee.

Do I have to pay accommodations tax on cleaning fees in South Carolina?

Yes. SCDOR says required cleaning fees are taxed at the 7% state rate plus any applicable local tax.

Does Airbnb pay South Carolina accommodations tax?

SCDOR says the person or business that books the stay collects and pays the tax, and an online travel company that books it is responsible for remitting the tax on the full amount. City and county taxes are filed locally.

What is the hospitality fee in Horry County?

3% on accommodations in unincorporated Horry County and 1.5% inside city limits, due by the 20th of the following month, according to the Horry County Treasurer.

What is the occupancy tax on Oak Island, NC?

The Town of Oak Island charges 5% on rentals of less than 90 continuous days, on top of Brunswick County's 1% occupancy tax and North Carolina sales tax.

Accommodations taxes on Grand Strand rentals: state, county and city rates explained

As of Oct. 31, 2026, a short-term rental in Myrtle Beach collects at least 13% in taxes on each stay of less than 90 days, a tally by this newsroom of state, county and city rates. South Carolina takes 7%, a 5% sales tax plus a 2% accommodations tax, according to the South Carolina Department of Revenue (SCDOR). Local sales taxes add 3 points inside Myrtle Beach, Horry County‘s hospitality fee adds 1.5% and the city adds a 0.5% local accommodations tax and a 1% hospitality fee.

The rate changes at every city and county line on the Grand Strand. Most local taxes are filed with the city or county, not with SCDOR, and returns are due by the 20th of the following month in every jurisdiction listed below.

How much tax does a Grand Strand short-term rental collect?

Place	S.C. sales and accommodations tax	Local sales taxes	County charge	City charge	Total, at least
Myrtle Beach	7%	3%	1.5% Horry hospitality fee	0.5% accommodations tax, 1% hospitality fee	13%
North Myrtle Beach	7%	2%	1.5% Horry hospitality fee	1.5% hospitality fee	12%
Unincorporated Horry County	7%	2%	3% Horry hospitality fee	none	12%
Georgetown County	7%	1%	3% local accommodations tax	ask the town	11%
Oak Island, N.C. (Brunswick County)	6.75% N.C. state and county sales tax	included	1% Brunswick occupancy tax	5% town accommodations tax	12.75%

Sources: SCDOR accommodations tax page and local tax chart ST-500, effective May 1, 2026; Horry County Treasurer; City of Myrtle Beach; City of North Myrtle Beach; Georgetown County; Brunswick County; Town of Oak Island. “Local sales taxes” are the points above the 6% state rate in SCDOR’s ST-500 chart: Horry County’s transportation and education capital improvement taxes, plus a tourism development tax inside Myrtle Beach, and Georgetown County’s capital projects tax. Totals by this newsroom; a town or special district can add charges not listed here.

What does South Carolina charge on a vacation rental?

South Carolina charges a 5% sales tax and a 2% accommodations tax on rooms and homes rented to guests for less than 90 consecutive days, plus any local sales and use tax collected for counties, according to SCDOR. Required cleaning fees are taxed too, at “the 7% Accommodations Tax plus any applicable local tax,” SCDOR says.

Who files: “The person or business who books the accommodations is responsible for collecting and paying Accommodations Tax,” SCDOR says. When an online travel company books the stay, it is responsible for remitting the tax on the full amount of the booking.
How: accommodations taxpayers must file and pay electronically.
When: by the 20th of the month after the filing period.
Small exemption: a facility with six or fewer bedrooms on the same premises where the owner lives is exempt if the owner does not use a rental agency or online travel company.

SCDOR does not administer city and county accommodations taxes. Local governments can charge up to an additional 3% for tourism-related uses, SCDOR says.

What does Horry County charge?

Horry County charges a hospitality fee on accommodations for transients of 3% in unincorporated areas and 1.5% inside city limits, according to the Horry County Treasurer. It is due by the 20th of the month after the reporting period.

Late payment: 0.333% a day, or 10% a month.
Late filing: up to 20% of the fee due.
Violations: a misdemeanor, with a fine of up to $500, up to 30 days in jail, or both.

Questions go to 843-915-5620 or [email protected].

What do Myrtle Beach and North Myrtle Beach charge?

The City of Myrtle Beach charges a 0.5% local accommodations tax and a 1% hospitality fee on short-term stays, both due by the 20th day after the reporting period, according to the city’s business license FAQ. Late payments carry a 2% penalty a month on the accommodations tax and a 10% penalty on the hospitality fee. The Business License Office answers at 843-918-1200.

North Myrtle Beach charges a 1.5% city hospitality fee on accommodations for transients, due monthly by the 20th, according to the city’s FAQ. On-time payers get a 2% discount, and unpaid balances carry a 5% penalty a month. The city’s short-term rental page says operators collect accommodations taxes for the city, the county and the state; call 843-280-5555 to confirm every city charge.

What does Georgetown County charge?

Georgetown County imposes a 3% local accommodations tax on homes, condos and rooms rented to transients, according to the Georgetown County FAQ. Stays of 30 or more continuous days to the same person are not taxed.

Average monthly tax	How often you file
More than $50	Monthly
$25 to $50	Quarterly
Less than $25	Yearly

Payments are due by the 20th of the month for the prior month. Late payments carry a 5% penalty for each month, up to 100% of the tax due, and the county requires sales records to be kept at least three years. Contact: 843-545-3002.

What does Brunswick County, N.C., charge?

Brunswick County charges a 1% room occupancy tax on stays of less than 15 days, in effect since Jan. 1, 1998, according to Brunswick County. Beach towns add their own. The Town of Oak Island charges 5%, a 3% tourism-related tax plus a 2% beach protection and renourishment tax, on rentals of less than 90 continuous days, filed monthly by the 20th, according to the Town of Oak Island. The town’s penalty for late filing is generally 5% a month, up to 25%.

A separate story covers what North Carolina law lets Brunswick County beach towns require.

Who do I call about Grand Strand rental taxes?

SCDOR, state sales and accommodations tax: dor.sc.gov
Horry County hospitality fee: 843-915-5620
City of Myrtle Beach Business License Office: 843-918-1200
City of North Myrtle Beach: 843-280-5555
Georgetown County accommodations tax: 843-545-3002
Brunswick County, N.C.: 800-442-7033
Town of Oak Island, N.C.: 910-201-5011

Own a rental here? Tell us what the rules mean in practice: email our newsroom through the Contact link at the bottom of this page.

This story is information, not financial or legal advice.

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