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Five percent. Please note that some counties and municipalities may have additional "local" hospitality or admissions fees or taxes imposed in their area.
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."
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. The Account Closing Form
C-278 must be submitted to close the license.
The following list is not all inclusive, but is provided as a guide:
It should be noted that certain somewhat related charges are not subject to the admissions tax by SCDOR interpretation:
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
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
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."