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Longs, SC

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STR Regulations for Longs, South Carolina

Executive Overview

  • Short-term rentals are allowed in Longs, SC. Longs is an unincorporated community in Horry County; there is no municipality-level STR licensing or zoning overlay. Your legal compliance is driven by state-level requirements (tax, insurance, and a statewide $1M commercial general liability mandate) and county-level rules (Horry County business license, local accommodations tax administration).
  • You must operate with a business license (Horry County) and a South Carolina tax account for state sales and accommodations tax, and you must carry at least $1 million in commercial general liability coverage per occurrence. Local accommodations tax is collected and remitted to Horry County; verify the current rate. Local option sales tax and any special tourism fees may apply depending on location.
  • If your property is in a Planned Unit Development (PUD), subdivision, or HOA, review covenants; HOAs may limit STRs or impose occupancy, parking, or quiet-hour rules. Neighborhood-level approvals do not substitute for state or county obligations.

How to Start a Short‑Term Rental in Longs (Horry County)

  1. Verify zoning and land use
  • Call Horry County Planning & Zoning to confirm STRs are a permitted principal or conditional use on the subject parcel and that there are no overlays (e.g., floodplain, architectural review) that affect STRs. Document the conversation and reference in your permit files.
  1. Obtain a Horry County business license
  • Apply via the Horry County Auditor/Treasurer’s Business License office. Business licenses are annual. Expect fee calculation tied to gross revenue. Keep a copy of your license on site and renew each year before expiration.
  1. Register for South Carolina tax accounts
  • Register with the South Carolina Department of Revenue (SCDOR) to collect and remit:
    • State sales tax.
    • State accommodations tax (2% in most jurisdictions).
  • Confirm whether your platform (Airbnb/Vrbo) collects and remits these on your behalf. If not, you are responsible for filing and payment.
  1. Set up local accommodations tax remittance
  • Collect and remit Horry County’s local accommodations tax. Confirm the current rate and filing cadence with the Horry County Treasurer/Auditor’s office. Local tax returns often align with state cycles (monthly/quarterly).
  1. Place insurance in force
  • Obtain and maintain a commercial general liability policy with at least $1,000,000 per occurrence. Ensure the certificate of insurance is available for inspectors, lenders, and the county.
  1. Install life‑safety measures and address property standards
  • Provide smoke and CO detectors, an ABC fire extinguisher, and emergency information to guests. For multifamily/condominium properties, coordinate with the association for egress routes, shared amenity rules, and parking allocations.
  1. Establish operations and guest communications
  • Publish your business license number and contact details. Provide house rules covering occupancy, parking, quiet hours, trash, and emergency procedures.
  1. Prepare for inspections and enforcement
  • Maintain all applications, licenses, tax filings, COI, floor/site plans, and guest logs for a minimum of two years. Be ready for spot checks by county code enforcement.

Required Documents, Permits, Licenses, and Guidelines

  • Statewide requirements (all STRs in SC)
    • $1,000,000 commercial general liability coverage per occurrence (S.442).
    • SCDOR tax registration for sales and accommodations tax; file returns on schedule.
  • Horry County (Longs is unincorporated)
    • Horry County business license (annual); renew before the expiration date.
    • Local accommodations tax collection and remittance (confirm the current rate and filing cadence).
    • Keep on premises: business license, tax registration numbers, COI, and a guest emergency contact list.
  • Property standards (baseline best practices)
    • Smoke and CO detectors in required locations; accessible ABC fire extinguisher; posted emergency exits and instructions.
  • HOA/PUD/condo covenants
    • Review and comply with association rules that may restrict STRs, set occupancy, limit parking, or require owner‑occupancy. HOA constraints apply regardless of city/county approval.

Specific Regulations: City (Longs), County (Horry), and State (South Carolina)

  • City level (Longs): none
    • No municipality-specific STR ordinance exists in Longs (unincorporated Horry County). Compliance is governed by county and state frameworks.
  • County level (Horry County)
    • Business license required and enforced by the Auditor/Treasurer’s office. Local accommodations tax applies; remit to the county. County code enforcement handles compliance and may inspect properties upon complaint or randomly.
  • State level (South Carolina)
    • S.442 (2025–2026): defines STRs, codifies $1M commercial general liability coverage, and confirms local authority to regulate STRs (zoning, permitting, suspension/revocation for violations).
    • State taxes: sales tax (rate varies) and state accommodations tax (generally 2%). Collection/remittance often handled by platforms; otherwise, file through SCDOR.
    • No statewide prohibition on STRs; local rules vary. Charleston has a tiered STR permit system; Myrtle Beach restricts STRs to certain commercial districts. Longs lacks a city overlay; however, if you invest near municipalities that do enforce rules, those city rules only apply within municipal boundaries.

Contact Information for Local Authority in Charge of STRs

Links to Source Pages (Important)

Compliance Checklist for STR Operators in Longs (Horry County)

  • Confirm parcel zoning (use, overlays) with Horry County Planning & Zoning.
  • Obtain and post a Horry County business license; renew annually.
  • Register with SCDOR; collect/remit state sales and accommodations tax as applicable.
  • Verify and collect/remit Horry County local accommodations tax; confirm current rate and filing cadence.
  • Maintain $1M commercial general liability coverage; keep COI on file.
  • Install smoke/CO detectors, fire extinguisher, and emergency instructions.
  • Review HOA/PUD covenants for STR restrictions; adhere to occupancy, parking, and quiet hours.
  • Publish license/tax IDs and emergency contact in guest materials.
  • Maintain records for a minimum of two years for inspection and audit readiness.

What do Airbnb hosts actually earn in Longs?

Longs hosts earn a median $13,908/year with $150 ADR and 46% occupancy.

Top performers pull in $23,410+ per year.

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Longs

Market Saturation Score

036912
Moderate Saturation
5/ 12
months with declining YoY revenue
5–7 declining months: moderate saturation risk - market may be nearing capacity.
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Photos of Longs

Overview of Longs

Longs is a small unincorporated community in Horry County, South Carolina, United States. It lies north of Myrtle Beach, located at the intersection of S.C. 9 and S.C. 905. Longs consists of many new developments, planned communities, a few golf courses, and many locally owned businesses. The area is growing at a steady pace along with the other suburbs and communities of the Grand Strand. While Longs is centered around the intersection of Highways 9 and 905, its postal area covers areas along the S.C. 90. To the south of Highway 90, the city of North Myrtle Beach has started to annex and incorporate vast swaths of land that lie in the 29568 zip code. Communities such as Bells Lake and the Palmetto Coast Industrial Park lie in this area.

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