There are eight different Bingo License class types with Class B and Class C licenses being the most common.

Class AA

The license holder must be a ​nonprofit charitable organization.

• License fee: $4,000
• Minimum payout of $50,000 required each session​
• Maximum payout per session: $250,000
• Bingo can only be held one day a month
• Entrance fee: $18 per player
• A promoter is required and ​may be contracted with someone outside the organization or a member from within the organization
• Complete Application for Bingo License Nonprofit Organization (L-2058​) ​

Class B (most common license​)

The license holder must be a nonprofit charitable organization.

• License fee: $1,000
• Maximum payout per session: $8,000
• May play up to five days per week
• Entrance fee: $5 per player
• A promoter is required and may be ​contracted with someone outside the organization or a member from within the organization
• Complete Application for Bingo License Nonprofit Organization (L-2058​) ​

Class C ​(most common license)

The license holder must be a nonprofit charitable organization.

• No license fee
• Maximum payout per game: $20
• Up to six jackpot games per session; maximum payout $150 per jackpot game
• May play bingo up to seven days per week
• A promoter is not required but is optional
• No entrance fee
• Complete Application for Bingo License Nonprofit Organization (L-2058​) ​

Class C – Hard Cards

The license holder must be a ​nonprofit charitable organization.

• No license fee
• Maximum payout per game: $20
• Up to six jackpot games per session; maximum payout $150 per jackpot game
• May play bingo up to seven days per week
• No promoter
• No entrance fee
• Complete Application for Bingo License Class C – Hard Cards (L-2322​) 

To qualify for a Class C Hard Card License, the nonprofit organization must meet the following requirements:

• Operated solely by volunteers.
• All equipment used to operate bingo must be owned by the organization
• The organization may either own the building where bingo will be played or lease the building directly from the owner
• The only expenses to be paid from the proceeds of the game are:
  • ​utility bills
  • prizes
  • purchase of hard cards
  • payments for the lease of a building
  • ​purchases of equipment required to operate a game of bingo
• All the net proceeds must be used for charitable purposes

Find answers to questions about Bingo played on Hard Cards for the Class C – Hard Cards l​icense requirements.​

Class D – Fair License

The license holder can be an individual or business.

• License fee is $100 for 10 days or less of play and $200 for more than 10 days
  • ​Note: This is a temporary license and will be closed on the end date given on the application
• Maximum payout per game: $50 in merchandise
• Paper or hard card may be used upon approval by the SCDOR
• No promoter
• Entrance fee: $5 (optional)
• Complete Application for a Class D Bingo License (L-2060)
• A Bingo Fair Return (L-2147) must be filed the day after the fair closes

To qualify for a Class D Fair License, the fair must be:

• A recognized annual state or county fair
• Recognized by the county government where it is held
• Recognized by the South Carolina Agricultural and Mechanical Society if it is a state fair

Class E

The license holder must be a nonprofit charitable organization.

• License fee: $500
• Operated solely by volunteers who are members of the organization who are residents of South Carolina
• Maximum gross proceeds of $40,000 per calendar quarter
• Maximum payout per session: $4,000
• Bingo can only be held one day a week
• No promoter
• No entrance fee
• Complete Application for Bingo License Nonprofit Organization (L-2058​)

Class F

The license holder must be a nonprofit charitable organization.

• License fee: $100
• Operated solely by volunteers who are members of the organization who are residents of South Carolina
• Maximum gross proceeds of $40,000 per calendar quarter
• Maximum payout per session: $4,000​
• Bingo proceeds can only be used for:
  • The organization's utility bills
  • Purchases of bingo paper
  • The charitable purpose of the organization
• Bingo can only be held one day a week​
• Entrance fee: $3 (optional)
• No promoter
• Complete Application for Bingo License Nonprofit Organization (L-2058​)

Catawba Indian Special License

This license is only available for the Catawba Indian Tribe. The Catawba Indian Tribe may hold two special licenses.

• License fee: $4,000
• Maximum payout per game: $100,000
• Bingo can only be held six days a week
• A promoter is required, and they must be from within the Catawba Indian Tribe
• See SC Code Section 27-16-110 for more details

See SC Code Section 12-21-4020​ for more details on classes of Bingo Licenses and taxes, and f​ind answers to questions about unlicensed bingo games in our FAQs.​

This information is for anyone applying for a Class AA, B, C, C – Hard Cards, E, or F bingo license.

Apply for and maintain your Bingo License

To apply for a Bingo License, you must: 

• ​Be a nonprofit organization registered with the SC Secretary of State for at least three years prior.
• Be a registered charity with the SC Secretary of State.
• Have a 501(c)(3), 501(c)(4), 501(c)(7), 501(c)(8), 501(c)(10), or 501(c)(19) status from the IRS.
• Have charitable activity for at least two years prior.
• Submit application a completed ​Application for Bingo License Nonprofit Organization (L-2058​) ​with all applicable supporting documents.

Maintaining you​r Bingo License

A nonprofit organization may only hold one Bingo License. The license does not have to renewed but must be turned in if the organization does not wish to operate the bingo anymore. To maintain your Bingo License, you must:

• ​Notify the SCDOR with changes in days and times of play, and bingo employee changes.
• Submit an amended Application for Bingo License Nonprofit Organization (L-2058) showing changes in promoter or the location of the game.
• Submit an organization update L-2315 yearly (this form is mailed to the organization from the SCDOR each year).
• Create a MyDORWAY account to file returns and approve bingo paper vouchers.

Promoter requirements

A promoter is a person or business that may contract with a nonprofit organization to help manage a bingo game. A promoter and the nonprofit organization they contract with are jointly liable for all taxes and fines resulting from the bingo game.

• A nonprofit organization with a Class AA or B license must contract with a promoter from outside the organization or designate a member from within the organization.
• A nonprofit organization with a Class C license has the option to contract with a promoter.
• A nonprofit organization with a Class E or F license does not have the option to contract with a promoter.

Bond requirements

A nonprofit organization must have a bond in the name of the organization to hold a bingo license. Below are the bond amounts for the different ​bingo license class types. You must:

• Maintain the bond for as long as the Bingo License remains open, even if the bingo is not operating.
• Show proof of the bond before a license can be issued.

Bond amount​s:

• ​Class AA: $50,000
• Class B: $20,000
• Class C: $10,000
• Class C – Hard Cards: $10,000
• Class E: $10,000
• Class F: $10,000

Bank account​s

Nonprofit organizations licensed to conduct bingo must establish a bingo checking account. See SC Code Section 12-21-4090(C)​ for more information on bingo checking account requirements. You must:

• Establish a designated account for the bingo operation separate from any other account.
• Deposit only funds received from the play of bingo.
• Deposit funds received from the play of bingo by the end of the next business day after each day that bingo is held.
• Pay all expenses related to the bingo operation from the bingo checking account.
• Show bingo license number and memo on all checks

Filing requirements and monthly refunds

Filing requirements

If you are a nonprofit organization licensed to conduct bingo, you must file a Bingo Financial Quarterly Report (RD-9) for each calendar quarter.

• File you report electronically on MyDORWAY​.
  • ​Or you can file using the RD-9 paper form.
• You must submit the report by the last day of the month following the end of the calendar quarter.
• You must file even there are no games conducted during the quarter.

Monthly refunds

The SCDOR must refund 28% of the tax paid each month for nonprofit organizations operating a bingo game. The refund will be issued by the end of the month for the month prior. For Class C – Hard Cards, the refunds will be issued quarterly. This does not apply to Class F license holders. 

To deposit and use your refund you must:

• ​Deposit the refund check into an account belonging to the nonprofit organization (which must be a separate account from the bingo checking account).
• Use the refund for charitable activities within South Carolina​.

A promoter is an individual or business who may contract with up to five nonprofit organizations to help manage their bingo games. A promoter and the nonprofit organizations they contract with are jointly liable for all taxes and fines resulting from the bingo game.

Apply for and maintain your bingo promoter license

To apply for a bingo promoter license, you ​must:

• Be registered as a Professional Solicitor with the SC Secretary of State
• Be in South Carolina for at least three years prior
• Submit a separate contract, lease, and application (L-2057​) with a fee of $1,000 with all supporting documents for each non​profit organization they plan to contract with

To maintain your license, you must:

• Notify the SCDOR with changes of days and times of play, and bingo employee changes
• Submit a renewal application (L-2261​) and supporting documents yearly with a fee of $1,000, for each promoter license
• Create a MyDORWAY account to access bingo accounts and approve bingo paper vouchers

Bond requirements

A promoter must:

• ​Have a bond in the name of the promoter. The bond amount for a promoter is $10,000.
• Maintain the bond for as long as the bingo promoter license remains open, even if the bingo is not operating.
• Show proof of the bond before a license can be issued.

Manufacturers

There are two types of Bingo Manufacturer Licenses:

Bingo manufacturer (traditional bingo paper)

Apply for and maintain your Bingo Manufacturer License

​Apply for a Bingo Manufacturer License

A bingo manufacturer is licensed by the SCDOR to make bingo paper cards for use in this state. A person or business wanting to apply as a bingo manufacturer must:

• Submit the application (L-2128​) and a license fee of $5,000
• Submit examples of each type of paper that will be manufactured

To maintain your license, you must:

• Create a MyDORWAY account
• Request serial number ranges to be printed on manufactured paper through your MyDORWAY account
• Renew your license every year using form L-2128​ along with a license fee of $5,000​

Manufacturer filing requirements

If you are a licensed bingo paper manufacturer, you must:

• File a Quarterly Bingo Manufacturer Report (L-2319​) for each calendar quarter
• Submit the report by the last day of the month following the end of the calendar quarter
• File even if there are no transactions conducted during the quarter

Electronic Bingo Ticket Manufacturer (tickets used with electronic dabbers)

Apply for and maintain your Electronic Bingo Ticket Manufacturer License

Apply for an Electronic Bingo Ticket Manufacturer License

An electronic bingo ticket manufacturer is licensed by the SCDOR to make electronic bingo tickets for use in this state. A person or business wanting to apply as an electronic bingo ticket manufacturer must:​

• Submit the application (L-2​168​) and a license fee of $1,000
• Submit examples of each type of ticket ​that will be manufactured

To maintain your license, you must:

• Create a MyDORWAY account
• Request serial number ranges to be printed on manufactured tickets through your MyDORWAY account
• Renew your license every year using form L-2168​ along with a license fee of $1,000​

Electronic bingo ticket manufacturer filing requirements

If you are a licensed electronic bingo ticket manufacturer, you must:

• File a Quarterly Electronic Bingo Ticket Manufacturer Report (L-2320​) for each calendar quarter
• Submit the report by the last day of the month following the end of the calendar quarter
• File even there are no transactions conducted during the quarter

Distributors

There is only one Bingo Distributor License.

Apply for and maintain your Bingo Distributor License

Apply for a bingo distributor license

A bingo distributor is licensed by the SCDOR to sell bingo paper and electronic tickets for use in this state. 

A person or business wanting to apply as bingo distributor must submit the application (L-2128) and a license fee of $2,000.

To maintain your license, you must:

• Create a MyDORWAY account
• Create vouchers through your MyDORWAY account, to be approved by bingos ordering paper
• Renew your license every year using form L-2128​ along with a license fee of $2,000​

​Distributor filing requirements

If you are a licensed bingo distributor, you must:

• File a Quarterly Bingo Distributor Report (L-2321​) for each calendar quarter
• Submit the report by the last day of the month following the end of the calendar quarter
• File even there are no transactions conducted during the quarter

Bond requirements

All bingo manufacturers and distributors must have a $10,000 bond in the name of the manufacturer or distributor to hold a bingo license, and they must:

• Maintain the bond for as long as the bingo license remains open
• Show proof of the bond before a license can be issued

Bingo cards include bingo paper and electronic bingo tickets

Electronic bingo tickets are used with electronic bingo dabbers.

Bingo cards must be purchased from a Bingo Distributor licensed by the SCDOR. This does not apply to hard cards used in authorized bingos.​

• Bingo cards cannot be sold or transferred between bingos.
• Bingo cards are ordered by the organization through the bingo distributor. The distributor creates a voucher on MyDORWAY for the bingo to approve. Once the voucher is approved, the distributor will process delivery. The tax due on the paper to the SCDOR will appear on the bingo MyDORWAY account. This tax is due within 15 days (the day the voucher is approved is counted as day one).

​Bingo Card Tax

Tax is paid to the SCDOR on the face value of the paper purchased. Tax rates vary by license class:

• Class AA: 10%
• Class B: 10%
• Class C: 4%
• Class C hard cards: 4%
• Class D: 10%
• Class E: 10%
• Class F: 5%

Hard Card Tax

Hard cards are purchased through vendors other than licensed bingo distributors. Hard cards do not apply to electronic bingo tickets, only paper. Tax on hard cards is 4% and is due on a quarterly basis when the Bingo Financial Quarterly Reports are submitted.

Conducting a bingo game is limited only to the location on the nonprofit organization’s bingo license. The Bingo License and Promoter License (if applicable) must be on display at the bingo location.

Required and optional equipment​

​The SCDOR requires the following equipment to conduct bingo:

• One set of 75 bingo balls
• One master-board used to display the bingo balls
• Bingo cards purchased from a licensed bingo distributor (this does not apply to bingos approved to play on hard cards)
• Electronic verifying system used to display winning cards for all players to see

Optional equipment:

• Electronic dabbers - Learn more about electronic dabbers >
• Ink dabbers
• Additional monitors and flashboards

Rules for conducting a bingo game

Please note this is ​not an all-inclusive list.

• Before the first game, the bingo balls must be displayed on the master-board and available for inspection by players.
• Each player must pay face value for each card and cards must not be given to players as prizes or for free.
• Cards may not be purchased or sold for a game in progress.
• Before each game, the caller must announce the winning configuration.
• Before the end of each game, the dollar amount of the prize must be announced.
• The caller must draw and announce numbers one at a time and the balls must be randomly selected.
• After announcing a number, the caller must display it on the master-board.
• All balls drawn must remain on the master-board until the end of the game.
• The prize must be awarded to the winner or winners immediately.
• If there are multiple winners, the payout must be divided equally.
• When a player has the winning configuration, the player’s card must be checked against the master-board where other players can see. If the card is determined not a winner, then game play may continue.
• All winning configurations must be verified using an electronic verifying system and displayed for all players to see.
• At least 50% of the gross proceeds of the sale of bingo cards during a session must be returned to the players in the form of prizes.

Promotional games

​Promotions offering players prizes other than from the play of bingo may be held during a session:

• The promotions cannot exceed $200 in cash or merchandise.
• This amount must not be paid out of the bingo checking account and must not be included in total payouts for the session.
• There must not be any additional charge or consideration required for players to participate.

All paper returns must be accompanied by a Bingo Card Refund Request Form (FS-92C) (for bingos with a “C” license) or Bingo Card Refund Request Form (FS-92) (for all other bingos). No paper will be accepted without the completed appropriate form.

• All paper must be scheduled to be returned to the SCDOR Warehouse, located at 201 Arbor Lake Drive, Columbia, SC 29223​.
• ​Email BingoPaperReturns@dor.sc.gov​ to schedule paper returns to the SCDOR Warehouse or call 803-898-5349.

No refunds will be issued until:

1. The SCDOR has verified the amount and value of the paper being returned.
2. The amount and value is forwarded to and processed by the Bingo Licensing and Enforcement Section of the SCDOR.

Allow ​time for the SCODR to verify the amount and value of the paper being returned:

The SCDOR's final count will be used if the amount and value of the returned paper counted by the SCDOR does not match what you report on the FS-92 or FS-92C.

Any paper being returned that does not comply with the instructions stated above will be refused.

The Bingo Tax Act governs the way bingo is conducted. These laws are enforced by the SCDOR's Bingo Licensing and Enforcement Section. Failure to comply with bingo laws and rules could lead to violations or revoked licenses. Because violations and criminal charges could result from non-compliance, applicants are encouraged to review the Bingo Tax Act​ to become familiar with the requirements.

Guidance:

• Penalty Guidelines for Violations of the Bingo Laws: Revenue Procedure 14-2
• Bingo Paper Standards: Revenue Ruling 14-3
• Sale of Bingo Cards For More or Less Than Face Value: Revenue Ruling 98-13

Pull-Tabs:

The sale of pull-tabs, whether sold through direct sales by employees or dispensed through machines, is illegal. Licensees and promoters can be charged a $5,000 penalty for the first offense, and they can be charged an additional $5,000 penalty, have their license revoked, and possibly be criminally prosecuted for the second offense. Nonprofits holding Bingo Licenses are equally liable; both the nonprofit's and the promoter's licenses will be revoked.

 Avoid a violation! Read more about Common Bingo Audit Violations.

Still have questions? Our FAQ page may have the answers you are looking for.