Short Term Rental Tax and License Requirements
For Town of Mount Pleasant
(View/Download This Section as PDF)
SC Tax information:
https://dor.sc.gov/tax/accommodations
Register for SC retail license and pay state accommodations tax:
https://mydorway.dor.sc.gov/
Click Register a New Business or Tax Account
File online annually for SC Accommodations Tax for direct bookings and Personal
Business Report
Charleston County Accommodations Tax
https://www.charlestoncounty.org/departments/revenue-collections/local-accommodations-tax-application.php
Once your application is approved, the county will mail you a coupon booklet to use for
sending your monthly 3% tax. They do not accept payment online.
Do not report gross rental and cleaning income generated from VRBO as they make
this payment for you. But you will need to report for Airbnb bookings. Remember to
deduct the 3% tax that you collect from Airbnb guests when figuring your monthly gross
income plus cleaning income.
How to add the County/Local 3% tax to your Airbnb listing to have the guest pay
it and you receive it in your payout:
Log in to Airbnb.com
Click on your profile picture in upper right corner.
Click Account and then Settings.
Scroll down to Professional Hosting Tools. Click on it to be activated.
Wait 24 hours then, go to your listing page.
Click Local Taxes and Laws
Click Add a Tax. You’ll need to provide your Mt. Pleasant business license number and
Accommodations Tax Registration Number (SC Retail License #).
Set it up to payout 3% tax to be sent to you.
Pay 3% via check to Charleston County with the coupon book. (See Charleston County
info below)
This is specific to AIRBNB only. VRBO collects and remits this tax automatically.
Town of Mount Pleasant
A business license and short term rental permit are required.
MP STR Ordinance
https://codelibrary.amlegal.com/codes/mtpleasantsc/latest/mpleasant_sc/0-0-0-128443
MP STR Permit Application
https://www.tompsc.com/1154/Short-Term-Rentals
MP Business License Application
https://www.tompsc.com/127/Business-License-Division
Town of Mount Pleasant Ordinances
(View/Download This Section as PDF)
§ 141.03 PROHIBITED ACTIVITY.
G) Alcoholic beverages. No person shall possess in an open container or consume any beer, wine, or alcoholic beverage at town-owned parks, except as follows:
(1) Part or all of a particular facility at the MWP is rented and alcoholic beverages are allowed pursuant
to the rental agreement.
(2) A town-sponsored event that allows alcoholic beverages. An example would be the Blessing of the
Fleet & Seafood Festival.
(3) A scheduled event at the MWP for which admission is charged and alcoholic beverages are allowed.
An example would be dances on the pier.
(4) Alcoholic beverages purchased in the pier plaza may only be consumed on the pier or pier plaza.
§ 136.20 LITTER IN PUBLIC PLACES.
No person shall throw or deposit litter in, or upon, any street, sidewalk, or other public place within the town except in public receptacles or in authorized private receptacles for collection.
§ 132.03 NOISE.
(A) It shall be unlawful for any person to create, assist in creating, permit, continue, or permit the continuance of any unreasonably loud, disturbing, or unnecessary noise in the municipality.
(B) Except as required by law, no person shall blow or cause to be blown within the municipality any steam whistle, electric horn, or other sound-producing device, except as alarm signals in case of fire or collision or other imminent danger, or as customary time signals by industrial whistles.
(C) It shall be unlawful for any person to play any television, radio, loudspeaker, musical instrument, or any other sound-producing or amplifying device in the municipality in such a manner or with such volume as to annoy or disturb the reasonable quiet, comfort, or repose of persons in any dwelling, hotel, or other type of residence.
(D) It shall be unlawful in the municipality for any person to make any noise on a public street or in such proximity thereto as to be distinctly and loudly audible on such street by any kind of crying, calling, or shouting or by means of any whistle, rattle, bell, gong, clapper, horn, hammer, drum, musical instrument, or other device for the purpose of attracting attention or of inviting patronage of any persons to any business whatsoever.
(E) It shall be unlawful for any person, company, agent of the same or the like, in conducting any building operations between the hours of 9:00 p.m. and 7:00 a.m. the following day, to create any loud noise by whatever means, or to operate or use any machinery, building equipment, hammers, saws or the like, the use of which is attended with loud or unusual noises, in any area inhabited by residents or within hearing distance of any resident.
(F) Sounds and activity normally associated with uses and/or special events, for which a temporary permit has been issued pursuant to Chapters 94, 116 and 156 of this code, do not constitute noise as defined herein. Additionally, noise related to construction and repair of public roadways, public works projects and other projects permitted by the town is not a violation of this section.
§ 90.29 NUISANCE ANIMALS.
(A) The actions of an animal constitute a nuisance when an animal disturbs the rights of, threatens the safety of, or damages a member of the general public, or interferes with the ordinary use and enjoyment of their property.
(B) It shall be unlawful for any person to own, keep, possess, or maintain an animal in such a manner so as to constitute a public nuisance. By way of example and not of limitation, the following acts or actions by an owner or possessor of an animal are declared to be a public nuisance and are therefore unlawful:
(1) Allowing an animal to run without control or not under constraint as defined herein.
(2) Allowing or permitting an animal to damage the property of anyone other than its owner, including, but not limited to, turning over garbage containers or damaging gardens or flowers.
(3) Maintaining an animal that habitually or repeatedly chases, snaps at, bites, or attacks pedestrians, bicycles, or vehicles, or other animals, or any animal whose behavior constitutes a reasonable risk of injuring a human or other animal.
(4) Allowing or permitting an animal to bark, whine, howl, honk, bray, cry, or make other noises in an excessive, continuous, untimely, or unreasonable fashion, or to make other noise in such a manner so as to result in a serious annoyance or interference with the reasonable use and enjoyment of neighboring premises.
(5) Maintaining an animal who has noxious or offensive odors.
(6) Allowing or permitting an animal to defecate upon any public place or upon any premises not owned or controlled by the owner or harborer unless promptly removed (two minutes) by the animal owner or harborer.
(7) Maintaining an animal in an environment of unsanitary conditions which results in offensive odors, filth, vermin, or disease, or is dangerous to the animal or to the public health, safety, or welfare.
(8) Maintaining property in a manner that is offensive, annoying or dangerous to the public health, safety or welfare of the community because of the number, type, variety, density, or location of the animals on the property.
§ 90.30 DANGEROUS AND VICIOUS ANIMALS PROHIBITED.
(A) It shall be unlawful for any person to own or in any way maintain, harbor or keep any animal which is dangerous as described in § 90.29 (B)(3) above, or that is vicious as defined in this chapter. This shall not apply to any animal that attacks any person or animal unlawfully upon its owner’s or keeper’s premises.
(B) Any person who owns an animal that has been declared dangerous or vicious by the Animal Control Officer shall have the right to appeal this decision to the Town Administrator and to request a hearing by submitting a written request to the office of the Town Administrator within five working days after the Animal Control Officer’s determination that the animal is dangerous or vicious. The Town Administrator or his/her designee shall conduct a hearing to determine if the Animal Control Officer’s determination that the animal is dangerous or vicious is correct or incorrect. If the animal is judged not to be dangerous or vicious, it shall be returned to the owner. If the Town Administrator or his/her designee determines the animal to be dangerous or vicious, then the animal shall be disposed of in a humane manner.
§ 90.54 COLLAR; TAG MUST BE WORN.
It shall be unlawful for any person to maintain or keep a dog or cat more than six months of age on any premises within the town unless the dog or cat wears a collar or harness securely attached to its body to which shall be securely attached a tag issued for the dog or cat by a licensed veterinarian, licensed to practice veterinary medicine in the state, showing the dog or cat has been vaccinated against rabies.