CONTRAST — City of Isle of Palms: licence required, no published cap

Isle of Palms is the opposite posture from Mount Pleasant. City page: "All property owners who rent residential units (i.e. houses, condos, apartments, hotel rooms) for any length of time must obtain an Isle of Palms short term rental business license." Code: City Code Title 5, Ch. 4 (Zoning), Article 9 - Short-Term Rentals. Threshold: the city's page states rentals "for periods of 30 days or less (for Charleston County and City of Isle of Palms) or 90 days or less (for the State of SC)" trigger the tax obligations. PUBLISHED FEE: "The fee is $450 for the first $2,000 earned in gross income and $4.60 for each additional thousand in gross income" — based on the previous calendar year's gross rental income, due by April 30. NO CAP AND NO OWNER-OCCUPANCY REQUIREMENT is published on the city's rental licence page; investor-owned whole-house rentals are licensed. (Ordinance 2022-14, first reading 6 December 2022, imposed a temporary moratorium on new STR business licences while council evaluated regulations; the city's current licence page publishes no cap.) OCCUPANCY, per Article 9: two people per bedroom plus two, to a maximum of 12 excluding children under two; at no time may total persons exceed twice the overnight occupancy or 40, whichever is less; vehicles between 11:00 p.m. and 9:00 a.m. limited to the greater of one per bedroom or one per 2.5 people of maximum overnight occupancy; units must be rented in their entirety, not by the room. PARKING: owners may buy up to four portable parking permits per calendar year at $15 each for tenant use in the Resident Parking District 9:00 a.m.-6:00 p.m. TAXES, as published by the city, total 14%: State of SC 5.0% state sales tax, 1.0% local option sales tax, 1.0% Charleston County transportation tax, 2.0% state accommodations tax, 1.0% Charleston County school tax; Charleston County 2.0% county accommodations tax, 1.0% City of Isle of Palms accommodations tax, 1.0% City of Isle of Palms beach preservation fee. Contact: Jeanne Garrett, Short-Term Rental Coordinator, (843) 886-9912.