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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 $14,498/year with $133 ADR and 55% occupancy.

Top performers pull in $22,089+ per year.

See the full Longs market breakdown

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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.
View Full Longs Market Analysis

Photos of Longs

Overview of Longs

Longs is a small unincorporated community in Horry County, South Carolina, situated in the northern part of the county a short drive inland from the Grand Strand beaches. With a population in the low thousands, the community retains a quiet, low-country character even as it sits within easy reach of one of the Southeast's most popular tourism corridors. It functions primarily as a residential community that serves as a convenient and more affordable base for visitors exploring the Myrtle Beach area, with the main resort district of Myrtle Beach lying roughly fifteen to twenty miles to the south along the Atlantic coast.

Just a short drive to the southeast is North Myrtle Beach, the closest incorporated city and a popular destination in its own right. The area is known for its family-friendly atmosphere, the historic Cherry Grove fishing pier, and the lively Main Street oceanfront in Ocean Drive, where seasonal shag dancing traditions still draw crowds. From Longs, the drive to the heart of North Myrtle Beach typically takes only about fifteen minutes, making it an easy evening destination for guests who want beach access without the heavier traffic of the main Myrtle Beach strip.

A bit farther south lies Myrtle Beach itself, the dominant tourism hub of the region and home to attractions like Broadway at the Beach, the Myrtle Beach Boardwalk, and the dozens of golf courses that have earned the broader area its reputation as the "Golf Capital of the World." From Longs, the drive to central Myrtle Beach runs around thirty minutes depending on season and traffic, allowing visitors to spend full days at the beach, the boardwalk, or the area's many entertainment complexes before retreating to a quieter inland setting in the evening.

For those drawn to the natural side of the region, the Waccamaw River winds through the area near Longs, offering opportunities for fishing, kayaking, and wildlife viewing amid cypress-lined backwaters typical of the South Carolina low country. Several public landings and access points are scattered throughout the area, and the river eventually connects to the Intracoastal Waterway, giving boaters a scenic route that runs parallel to the coast all the way south to Georgetown and beyond.

Longs appeals to short-term-rental investors and visitors because it offers the best of both worlds: a peaceful, residential setting with generally lower accommodation costs than oceanfront properties, combined with quick access to the beaches, golf courses, and entertainment of the Grand Strand. Guests can return from a day on the sand or the links to a quieter community that still feels close to everything, making the area a practical and attractive base for families, golfers, and beachgoers exploring the northern South Carolina coast.

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