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Welcome to the New SCDOR Website

It’s still us—just with a fresh new look! The SCDOR launched our redesigned website this week, and we hope you’ll take a look around. Take a virtual tour or read some quick tips!

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Note: You are required to complete the Admissions worksheet section of the return. Failure to properly complete the return will result in a $500 penalty. (See SC Code Section 12-21-2550(A)) 

Need to close your business tax account?

  • You can close your account on MyDORWAY. Once you've logged in, click More, then select Close a Tax Account, located under the Access section.

Generally, you must collect Admissions Tax and have an Admissions Tax License if customers pay to enter your property for recreational or entertainment activities.  

Examples include:​

  • Nightclubs, lounges, or bars with a cover charge
  • College and professional sporting events
  • ​Amusement parks
  • Museums
  • Golf courses green fees and range fees
  • Tennis, racquetball, pickleball courts
  • Miniature golf or putt-putt courses
  • Bowling alleys
  • Movie theaters or movie "peep show" machines
  • Baseball batting cages
  • Zoos

See SC Code Section 12-21-2420 for more details. 

Admissions Tax is generally not charged when the customer is paying for a service, experience, or rental. Examples include​:

  • Golf or tennis lessons from an instructor
  • Golf club annual, quarterly, and monthly dues
  • Tournament entry fees (exclusive of the normal charges to use the place of amusement, such as green or court fees)
  • Golf cart fees (subject to Sales Tax as rentals)
  • "Trail fees" charged by golf courses for someone using their own golf cart
  • Boat or jet ski rentals (subject to Sales Tax)
  • Tanning beds
  • Boat, carriage, helicopter, plane or bus rides for touring, charter, fishing, or excursion ​​

See our Exemptions FAQs below for more information.

How to file and pay

Frequently asked questions

What is the Admissions Tax rate?

Five percent. Please note that some counties and municipalities may have additional "local" hospitality or admissions fees or taxes imposed in their area. See SC Code Section 12-21-2420.

How is the Admissions Tax calculated on the gross or net proceeds?

The Admissions Tax is calculated on the paid admissions—the gross proceeds paid by the patrons. However, the tax does not apply to "(a) any amount separately stated on the ticket of admission for the repayment of money borrowed for the purpose of constructing an athletic stadium or field by any accredited college or university; or (b) any amount of the charge for admission, whether or not separately stated, that is a fee or tax imposed by a political subdivision of the State." See SC Code Section 12-21-2420.

Note: Unless separately stated on the tickets provided to the patrons, the Admissions Tax is considered to be included in the charge to enter or use the place of amusement.

Is a license required for operating a place of amusement?

Yes, per SC Code Section 12-21-2420. Register for free for an Admissions Tax License at dor.sc.gov/register​ and select Admissions Tax as your tax type.​ 

Seasonal operators are issued a license and are required to file for those months in which the business is active.

One time/special events should be licensed. Taxpayers are required to file a return for a one-time event. The Admissions Tax License is not automatically closed and must be closed on MyDORWAY.

When does an Admissions Tax License expire?

The Admissions Tax License is a permanent license that does not expire. However, the license is only valid for the person to whom it was issued and for the place it was issued; it is not transferable.

Is the Admissions Tax License transferable to another party?

No. See SC Code Section 12-21-2460.

Are purchasers of temporary Alcoholic Beverage Licenses required to obtain an Admissions Tax License for a one-time event?

Yes. If charges are made to enter into or use a place of amusement, then an Admissions Tax License is required.

Why are licenses no longer printed on yellow paper?

The SCDOR now issues licenses on standard white paper. Previously issued licenses printed on yellow paper are still valid and do not need to be updated.

​Is the proper price charged at the door required to be on the admissions ticket?

Yes. See SC Code Section 12-21-2520.

How long is a licensee required to maintain ticket stubs?

Tickets must be maintained during the three year statute of limitations period, unless written permission is received from the SCDOR to destroy ticket stubs for a particular time period.

Must all places of amusement use tickets as the method of accounting for paid admissions?

Tickets must be used to account for paid admissions unless the SCDOR has authorized or approved other methods of accounting for paid admissions. Operators of places of amusements wishing to employ methods other than tickets should complete the Request for Alternative Method for Admissions Tax on MyDORWAY. Log in to your MyDORWAY​ account, select More Account Options next to your Admissions Tax account to get started.

You also have the option to complete and mail in the Request for Alternative Method of Admissions Tax form (L-2203).

Are there any requirements for tickets used by a place of amusement?

All tickets must have the price of admissions printed on them and must be sold for the price printed on the ticket. These two requirements may be waived at the discretion of the department upon written application to the SCDOR. See SC Code Section 12-21-2520.

In addition, when the patron provides the ticket to the place of amusement upon entering the place of amusement, the ticket must be torn in half, approximately through the center, with the place of amusement retaining one half and returning the other half to the patron. See SC Code Section 12-21-2530.

Are initiation fees to country clubs, tennis clubs, golf clubs, and similar facilities where membership dues are taxable subject to the Admissions Tax?

No, provided the initiation fee is a one-time (nonrecurring) charge paid as a prerequisite to joining a golf or similar club. An initiation fee should not allow a person to utilize the facilities of the club without the payment of a recurring charge (membership dues). In other words, a one-time charge that is a substitute for recurring membership dues is not an initiation fee.

Are there any exemptions from the Admissions Tax?

Yes, Admissions Tax exemptions allowed are under SC Code Section 12-21-2420.​

Learn more about applying for exemptions on MyDORWAY​.

If a nonprofit organization purchases tickets to a show (e.g. A charity purchases tickets to a Christmas show and provides the tickets to underprivileged children), is the purchase exempt from the tax?​

No. The exemption statute does not provide an exemption for tickets sold to charities and other nonprofit organizations.

Is a license required for a one-time/special event?

One time/special events should be licensed. Taxpayers are required to file a return for a one-time event. The Admissions Tax License is not automatically closed and must be closed on MyDORWAY.

The Application for Admissions Tax Exemption (L-2068) may be submitted after the Admissions license is approved on MyDORWAY.

Learn more about Special Event Permitting for alcohol sales >

Mailing address:

South Carolina Department of Revenue | Miscellaneous Tax Section | PO Box 125 | Columbia, SC 29214-0136