Bingo - Getting Started

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South Carolina Department of Revenue
Bingo Licensing and Enforcement
PO Box 125
Columbia, SC 29214-0945

Phone: 803-898-5393
Fax: 803-896-0130
Email: Bingo@dor.sc.gov

Operating Bingo in South Carolina

South Carolina allows nonprofit organizations, licensed by the SCDOR, to legally operate bingo games to generate funds to support their charitable activities within the state. The nonprofit organizations may contract with a licensed promoter to manage, operate, or conduct a game. This page answers many questions for a nonprofit who is either new or has previous experience with operating and managing bingo sessions.

Do you and your nonprofit organization qualify?

Do you need a promoter?

A promoter is an individual, corporation, partnership, or organization licensed as a professional solicitor by the Secretary of State who is hired by a nonprofit organization to manage, operate, or conduct the licensee's bingo game.
Class AA or B licensed nonprofit organizations who choose not to contract with an outside promoter must designate a member as the promoter.
Class C, D, E, and F licenses are not required to contract with a promoter.
The promoter and the nonprofit organization are jointly and severally liable for all taxes, penalties, interest, and fines.

For promoters

Which class of Bingo License do you need? Do you also need a Retail License?

There are seven classes of Bingo Licenses and a Catawba Indian Special License. The most common types of Bingo Licenses are Class B and Class C. See SC Code, Section 12-21-4020 for more deatils on classes of Bingo Licenses and taxes.

Catawba Indian Special License
The Catawba Indian Special License is a Bingo License to which the Catawba Indian Tribe is entitled in accordance with SC Code, Section 27-16-110. The Tribe may apply to the SCDOR for up to two special Bingo Licenses in lieu of licenses authorized by Article 24, Chapter 21 of Title 12. The special license is identical in all respects and carries the same privileges and duties as the class of license permitting the highest level of prizes allowed by law except for certain aspects such as payout amounts and play frequency.

Maintaining your Bingo License

A nonprofit organization may hold only one Bingo License.
The nonprofit organization does not need to renew the Bingo License as long as there are no changes in the operation or location of the game. The nonprofit organization is required to notify the SCDOR within 30 days of any change in the information supplied on their application. If the location or time of the game changes, notice must be given 30 days before the change.
The nonprofit organization's license cannot be transferred to another nonprofit organization. The license is valid as long as the nonprofit organization continues to conduct bingo games at the location authorized by the license.

Do you need a Retail License?
A Retail License is required if there will be sales of merchandise other than bingo paper. Some examples might be bingo dabbers, t-shirts, snacks, etc.

Still have questions about Bingo Licenses?
Our FAQ page may have the answers you are looking for.

Bond requirements

Manufacturers and distributors: bingo cards & bingo card tax

Bingo cards include paper and tickets. Bingo tickets are used with electronic dabbers.

Bingo cards cannot be sold or transferred to other bingo organizations, distributors, or manufacturers.
Bingo card manufacturers and distributors must be licensed as specified below, and licenses must be renewed annually:

Application for License to Manufacture or Distribute Bingo Game Cards (L-2128)

Bingo Card Manufacturer: $5,000
Distributor: $2,000

Application for License to Manufacture Electronic Bingo Tickets (L-2168)
- Electronic Bingo Ticket Manufacturer: $1,000

Nonprofits, promoters, manufacturers, and distributors are all licensed separately, and an individual or organization cannot serve in more than one of these roles.
Manufacturers and distributors are required to file a quarterly return with the SCDOR on or before the last day of the month following the close of the calendar quarter.

Bingo Card Tax

Nonprofits: bingo checking accounts, filing requirements, and monthly distributions

Bingo checking accounts
The following guidelines for establishing a bingo checking account applies to all licenses except for the Class D fair license:

An organization who holds a Bingo License must establish and maintain one regular checking account designated for and listed as the "Bingo Account."
All funds collected from bingo sessions, excluding the amount of funds which are awarded in cash prizes, must be deposited into the bingo checking account. Evidence of the deposit must be provided no later than the next business day following the day the bingo session occured.
Other funds may not be deposited into the bingo checking account, unless there is a deficit, in which case a loan or donation can be deposited. These loans and donations must be made in accordance with SC Code Section 12-21-4090(C) of the Bingo Tax Act and each loan and donation must be documented.
All expenses related to the charitable bingo operation must be paid from the bingo checking account.
Funds from the bingo checking account must be withdrawn by preprinted, consecutively numbered checks, jointly signed by a properly authorized representative of the licensed nonprofit organization and promoter.

Checks must show all of the following details:

"Bingo Account" must be pre-printed on the check.
The organization's Bingo License number must be on the front of the check.
The memo line must show what the payment is for on the front of the check.

The organization must control and oversee all deposits, transfers, and disbursements from a bingo checking account, including payment of compensation to the promoter, promoter's employees, and the organization's employees working the bingo games.
More information related to bing checking accounts can be found in 12-21-4080 and 12-21-4090 of the Bingo Tax Act.

Filing requirements

Monthly distributions

Game Play: entrance fees, required equipment, and rules

This is not a complete list of laws and regulations. To see all laws regarding the manner of playing and conducting bingo, see SC Sections 12-21-3990 and 12-21-4000.

Do you need to charge an entrance fee?

What kind of equipment is required?

Rules for conducting a bingo session

Each player must pay face value for each card to be played. All cards must be sold for face value and may not be given to players as prizes or for free.
No bets or payments may be made while a game is in progress, except for the sale of cards for subsequent games.
Before beginning the first game, all 75 balls must be displayed openly on the master-board for the inspection of players.
Only one set of 75 balls and only one master-board is allowed in the room or area during game play.
Before each game begins, the caller shall announce the configurations that will win the game, including wild card games.
Any time before the conclusion of the game, the prize specific dollar amount or value of merchandise awarded to the winners of the game must be announced.
The caller will draw and announce numbers from the cage one at a time and balls must be selected randomly by an indiscriminate process. After announcing the number, the caller must display it on the master-board. All balls drawn remain on the master-board until the conclusion of the game.
The prize must be awarded to the winners of the game immediately. If there are multiple winners, the prize must be divided equally.
Cash value of merchandise prizes may be divided evenly among multiple winners, and merchandise purchase receipts must be made available to the players and the SCDOR for confirmation of value.
When a player has achieved the winning configuration and indicated it to the caller, the player’s card will be checked against the master-board in the presence of the other players. If it is confirmed that the player has achieved the winning configuration, they are declared the winner. If it is determined the player has not achieved the winning configuration, game play continues.
All winning configurations must be verified using an electronic verifying system and must be displayed on the monitor for all players to see.
At least 50% of the gross proceeds of the sale of bingo cards taken in by the house during a single session (or during the fair for Class D licenses) must be returned to the players in the form of prizes.

Can I use a Bingo License to conduct sessions anywhere?

Can I hold special promotional games?

Bingo laws (Bingo Tax Act) and policy guidance

File, Pay, & Licensing

Securely submit the RD-9 return, violation payments, appeals, and your Bingo License renewal online with MyDORWAY, our free tax portal!

Bingo Paper Tax & Paper Orders

Pay Bingo Paper Tax and approve bingo paper orders by downloading and installing SCDOR's JCENT Bingo Server Software.

Due Dates

Quarterly Reports are due by the last day of the month following the close of the calendar quarter.

QUARTER	DUE
First (Jan, Feb, Mar)	by April 30
Second (Apr, May, Jun)	by July 31
Third (Jul, Aug, Sep)	by October 31
Fourth (Oct, Nov, Dec)	by January 31

Bingo Paper Tax is due within 15 days of the Bingo Voucher being approved by SCDOR.

Promoter, Manufacturer, and Distributor Licenses are valid for one year. A renewal application is due to SCDOR prior to the end date printed on the license.