Lexington

The Town of Pawleys Island requires all short-term rental operators to obtain an annual Town Business License and remit a 5% local accommodations tax. While there are no night caps, properties must comply with strict parking and noise regulations typical of a residential island community.

Short-term rentals in unincorporated Beaufort County are regulated by Ordinance 2021/48, requiring an annual permit and a local contact available 24/7. Hosts must collect and remit a 3% Local Accommodations Tax in addition to state-level taxes.

The Town of Mount Pleasant strictly regulates short-term rentals, capping the number of rental nights at 72 per calendar year for most residential properties. Hosts must obtain both an STR permit ($250) and a town business license, and must provide proof of primary residency to qualify for certain permit types.

Kiawah Island strictly regulates short-term rentals through a mandatory licensing program and neighborhood-specific rental caps. Hosts must obtain an annual business license, designate a local contact person available 24/7, and adhere to specific occupancy limits based on bedroom count.