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.
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:
Miscellaneous taxpayers whose South Carolina tax liability is $15,000 or more per filing period
must file and pay electronically.
