Rental Rules by City / South Carolina / Little River

    Little River short-term rental rules & tax calculator

    Horry County, South Carolina · Verified against official sources Oct 26, 2026

    📋 The Basics

    Can I rent my place short-term here?
    Yes, with a permit
    Do I need a permit?
    Yes, with a county business license.
    What taxes do I pay?
    Total about 0%. Check your Airbnb payout report to see which ones Airbnb collects; you pay the rest yourself.

    Your 3 steps to be legal

    1. Get Horry County business license.
    2. Register SC sales/accommodations tax.

    ⚠️ Biggest risk: Unlicensed rental.

    Words confusing? See the glossary. Details and official sources are below.

    Tax calculator

    Rates used: No confirmed tax rate listed: verify with the state and local tax offices. Mandatory cleaning fees are included in the taxable total. Lodging taxes not confirmed on an official page: verify.

    What Airbnb collects: Verify in payouts which taxes your platform remits.

    This is the general rule for Little River. Does your address qualify?

    The free info covers the city as a whole. Your property can still be different: zoning can change from one street to the next, and an HOA or condo ban can stop rentals even where the city allows them.

    Your $49 Compliance Check looks at your exact property:

    🔎 How we check: official city, county and state sources, a last-verified date on every page, and nothing guessed. Learn more

    Check my address: $49

    🔔 Stay notified: $4.99/month

    Rules don't change every week, but they do change, and nobody emails you when they do. We'll alert you when city rules, tourist taxes, HOA-related laws, or Airbnb/Vrbo policies change in Little River. Cancel anytime.

    Stay notified

    Need guest waivers and booking tools too? Click here for more info

    Why use this instead of a web search?

    Instead of scattered, sometimes outdated pages, you get the city, county and state rules on one page, with official sources linked, a last-checked date, and unconfirmed items marked "verify" instead of guessed. How we verify →

    Advanced details (laws, fees, sources)

    Rules

    No town ordinanceLittle River is in unincorporated Horry County: get a Horry County business license first.
    TaxesGet an SC sales tax number (SCTC-111), file ST-388/ST-3T/ST-389 with SC DOR, and report county hospitality fee/accommodations tax.

    Items marked "Verify with the city" could not be confirmed from an official source; call the office listed before relying on them.

    Sources

    Free tools

    Free "Is my rental legal?" checklist · Free tourist tax calculator

    Rules can change

    Little River's rules, its tax rates and platform policies can change through a council vote, a new state law or a court ruling, often with little notice to hosts. We re-check this page monthly; subscribers get notified. Stay Compliant for $4.99/mo.

    Want it done for you?

    Get a personalized STR Compliance Check ($49) for your exact address in any US city: the permits, registrations and tax accounts you need, with official sources, delivered by email in 48 business hours. Not legal advice.

    Stay Compliant: $4.99/month

    Rules, tax rates and Airbnb/Vrbo policies can change without warning, and hosts who miss a change can be fined. Get alerts when your city, county or state changes, deadline reminders, a pending-bill watch list and a monthly host brief (even in quiet months: "we checked on [date]; no changes"). Compare plans.

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    Nearby & other South Carolina cities

    Myrtle Beach · North Myrtle Beach · Surfside Beach · Aiken · Beaufort, SC · Bluffton · Charleston · Columbia · Edisto Beach · Folly Beach · Fripp Island (Beaufort County) · Georgetown · All South Carolina cities

    Not legal or tax advice. Last verified Oct 26, 2026. Rules and rates change: confirm with the official sources linked before you rent or file.