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South Carolina Code of Laws

Article 17

Admissions Tax

12-21-2410Definitions 12-21-2420Imposition of tax; rate; exemptions; payment, collection, and remittance; disposition of revenues 12-21-2425Motorsports entertainment complex admissions license tax exemption 12-21-2430Certain ponds are not amusements 12-21-2440Application for license for place of amusement 12-21-2450Issuance and display of license 12-21-2460Licenses shall not be transferable; separate licenses for each place 12-21-2470Penalties for operation without license 12-21-2490Notice of license revocation and appeal process 12-21-2500Hearing on appeal; supersedeas; costs and disbursements 12-21-2520Price of admission shall be printed on ticket 12-21-2530Method of collecting tickets; exception for season or subscription tickets 12-21-2540Penalties for use of altered or counterfeit tickets or reuse of tickets 12-21-2550Tax payable monthly; failure to make correct return or failure to file 12-21-2575Methods of accounting for admissions other than tickets