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Hosting an event or festival?
Our latest article highlights licensing and tax requirements found in the SCDOR's
Events & Festivals Guide. Our guide is designed to help hosts, promoters, and vendors prepare for their upcoming events.
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Summary
Admissions Tax must be collected by all places of amusement when an admission fee has been charged. The tax is 5% of the paid admissions. If you operate a place of amusement, you must obtain an Admissions Tax License. There is no charge for the license. You may also be required to obtain a Retail License. Every person subject to the tax is required to complete and file an Admissions Tax Return electronically on
MyDORWAY.
Please be advised, per SC Code Section 12-21-2550(A), you are
required to complete the Admissions worksheet section of the return. Failure to properly complete the return will result in a $500 penalty.
How to File & Pay
File and pay Admissions Tax electronically on MyDORWAY.
Miscellaneous taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically on MyDORWAY.
Due Dates
On the first day of the month following the period covered by the return, and becomes delinquent on the twenty-first day.
