Five percent. Please note that some counties and municipalities may have additional "local" hospitality or admissions fees or taxes imposed in their area.

Section 12-21-2420.

The admissions tax is calculated on the paid admissions - the gross proceeds paid by the patrons. However, the tax does not apply to "(a) any amount separately stated on the ticket of admission for the repayment of money borrowed for the purpose of constructing an athletic stadium or field by any accredited college or university; or (b) any amount of the charge for admission, whether or not separately stated, that is a fee or tax imposed by a political subdivision of the State." 12-21-2420.

Note: Unless separately stated on the tickets provided to the patrons, the admissions tax is considered to be included in the charge to enter or use the place of amusement.

Yes, per Code Section 12-21-2420 . The license may be obtained by completing application Form L-514.​ The license is free.

Seasonal operators are issued a license and are required to file for those months in which the business is active.

One time/Special Events should be licensed. Taxpayers are required to file a return for a one-time event. The admissions tax license is not automatically closed and must be closed on MyDORWAY.

• Log in to MyDORWAY and select the More tab, then click Close a Tax Account to get started.
  OR
• Indicate your account closure on your final tax return by selecting Close Account, Business Permanently Closed, Final, or something similar.

The following list is not all inclusive, but is provided as a guide:

• Nightclubs, lounges, or bars with a cover charge
• College and professional sporting events (football, basketball, baseball, hockey games, golf tournaments, rodeos, car racing, polo, horse racing, etc.)
• Amusement parks
• Museums (PLR-88-13)
• Golf courses (green fees, range fees, membership dues)
• Tennis or racquetball courts
• Miniature golf or putt-putt courses
• Bowling alleys
• Movie theaters or movie "peep show" machines (Not subject to Type 1 or Type 2 COD licenses per Section 12-21-2720
• Baseball batting cages (TAM 90-8) (Not subject to Type 1 or Type 2 COD licenses per Section 12-21-2720)
• Zoos

​It should be noted that certain somewhat related charges are not subject to the admissions tax by SCDOR interpretation:

• Golf or tennis lessons from an instructor
• Tournament entry fees (exclusive of the normal and customary charges to utilize the place of amusement, i.e. green or court fees)
• Boat, carriage, helicopter, plane or bus rides for touring, charter, fishing, or excursion
• Golf cart fees - subject to sales tax as rentals
• "Trail fees" - fees charged by golf courses for someone using their own golf cart;
• Boat or jet ski rentals - subject to sales tax
• Tanning beds - neither admissions or sales tax

All tickets must have the price of admissions printed on them and must be sold for the price printed on the ticket. These two requirements may be waived at the discretion of the department upon written application to the SCDOR. See Section 12-21-2520.

In addition, when the patron provides the ticket to the place of amusement upon entering the place of amusement, the ticket must be torn in half, approximately through the center, with the place of amusement retaining one half and returning the other half to the patron. See Section 12-21-2530.

For-Profit Clubs or Facilities: Annual, quarterly, monthly and other membership dues (except initiation fees as defined in Question #2) paid to a for-profit country club, including social membership dues, are subject to the admissions tax for all periods open under statute.

Nonprofit Clubs and Facilities: Memberships to certain nonprofit organizations are exempt under Code Section 12-21-2420(4). That section exempts from the admissions tax "any charge made to any member of a nonprofit organization or corporation for the use of the facilities of the organization or corporation of which he is a member."