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

Phone: 803-896-1970
Email: AdmissionsTax@dor.sc.gov

 

​​​ ​​​​​​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.


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 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.​
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WHO NEEDS TO FILE 
  • Operators of all places of amusement when an admission fee has been charged
WHAT YOU WILL NEED WHEN YOU FILE
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

 

 Due dates​

​On the first day of the month following the period covered by the return, and becomes delinquent on the twenty-first day.