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 (or with the Admissions/Theater Tax Return L-511 paper form).
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 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.
