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 the L-511 Admissions Tax Return.
Please be advised, per SC Code Section 12-21-2550(A), you are
required to complete the Admissions worksheet section (area under your signature on the return). Failure to properly complete the L-511 Admissions Tax Return will result in a $500 Failure to Comply penalty.
eService:
MyDORWAY: File and pay Admissions tax online using MyDORWAY.
Electronic Funds Transfer (EFT)- Visit
GovOne to make SCDOR tax payments online OR call 1-800-834-7733 to make tax payments with operator assistance or over the Interactive Voice Response system. Taxpayers must complete and submit the Registration Application For Electronic Funds Transfer
D-128 before tax payments can be made via EFT.