Skip Ribbon Commands
Skip to main content
Sign In


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

Phone: 803-896-1970


​​​​​​​​Effective ​May 13, 2024, golf clubs no longer collect and remit Admissions Tax on annual, quarterly, or monthly dues.
All dues paid prior to May 12 are still subject to Admissions Tax and must be reported on your May 2024 return, due June 20, 2024. The exemption is applicable to traditional golf clubs and does not include miniature golf or virtual golf clubs. It is not applicable to green fees. 

​​​ ​​​​​​Hosting an event or fest​ival?

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.


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 and pay

Taxpayers are required to file and pay Admissions Tax electronically on ​MyDORWAY. You must file an Admissions Tax Return for each filing period, even if you have no tax liability for the period.​



  • Operators of all places of amusement when an admission fee has been charged


​ You will need the following information for the filing period: 

  • Your File Number, Federal Employer ID Number (FEIN), and South Carolina ID (SID)
  • The number of admissions charged for the period
  • The total price of admissions, including tax

Learn more about filing and paying 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.

​​​​​ ​ ​ ​ ​ ​

​Frequently Asked Que​stions​

Click a category below to see answers to frequently asked questions.