As of January 1, 2020, the Town of Mount Pleasant implemented regulations regarding the use of residential dwelling units as short-term rentals. Residents who plan to use residential homes, accessory dwellings, or portions of their homes as short-term rentals will be required to have a short-term rental permit and a business license.
Effective April 14, 2021, the following changes to the Short-term rental program were approved:
- All STRs must meet the definition of a residential dwelling unit.
- The maximum number of permits issued each permit year shall not exceed 400.
- STR applications must be submitted each permit year. Applications received from existing STR operators after 31 days of the beginning of the permit year will be subject to a $100 late fee (i.e., the permit year begins July 1st, so any application received after July 31st would require the late fee). Applications received for a STR that was illegally operating the prior permit year must pay a penalty fee of $500 in addition to the non-refundable permit application fee.
- A photo showing the required off-street parking for each rental dwelling. A site plan is no longer needed.
- A copy of the neighborhood covenants and restrictions if requested.
- The permit year begins July 1, 2021 through December 31, 2022 (18 months). Each permit year after December 31, 2022 will run 12 months beginning January 1st.
Short-term Rental Permit Application and Re-Application Process
Property owners wanting short-term rentals must apply for a short-term rental permit each year. The property owner (or their agent) can apply for a short-term rental permit (please note, that the application review fee is non-refundable). Re-application for a short-term rental permit cannot be completed prior to the start of the new permit year, and doing so will cause denial of the permit application. In addition to filling out the application and paying the appropriate review fee, the following information must be uploaded with the application:
- Signed Property Owner Affidavit (a separate form for each owner)
- Copy of current homeowner's insurance showing personal liability coverage
- Proof of property taxes paid
- Copy of ADU certificate of occupancy
- Photo showing location of required off-street parking for each short-term rental unit(s)
- Initialed, dated, and signed Short-Term Rental Fire Safety Criteria
- Signed STR Requirement Acknowledgement form
- Link of all URL listings from all booking sites
- List of all sites used for advertisement
- Transaction History Report
- Provide a copy of covenants and restrictions (upon request)
More information on the application process and requirements can be found by viewing the ordinance.
Sales, Use and Accommodation Taxes
There are several types of taxes that must be collected, and some are paid to the state and some to Charleston County.
Please visit the SC Department of Revenue website with specific questions about state taxes you may owe or contact them at 803-898-5970.
For information about county taxes you may owe, please visit the Charleston County website or contact them at 843-202-6095.