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South Carolina Code of Laws

Article 24

Bingo Tax Act

12-21-3910Short title 12-21-3920Definitions 12-21-3925Bingo volunteers 12-21-3930Conditions under which bingo not considered lottery 12-21-3935Video poker play prohibited 12-21-3940License to conduct bingo 12-21-3950Promoter's license 12-21-3955Designation of member as promoter 12-21-3960Liability for taxes, interest, penalties and fines 12-21-3970Promoter's license required for each licensee 12-21-3980Transfer or other disposition of license 12-21-3990Manner of playing bingo 12-21-4000Procedures applicable to conduct of bingo 12-21-4005Operation of bingo games; scope 12-21-4007Site system and electronic dabber specifications 12-21-4009Limitations on use of electronic or mechanical devices 12-21-4010Application of Section 12-21-3930 through 12-21-3950 12-21-4011Indian tribe use of hardware technology 12-21-4020Classes of bingo licenses; taxes 12-21-4030Entrance fee surcharges 12-21-4040One license per person or organization 12-21-4050Only one organization to operate bingo per building 12-21-4060Certain persons prohibited from managing or conducting bingo 12-21-4070South Carolina domicile required for license 12-21-4080Promoter to turn over proceeds; member to deposit proceeds 12-21-4090Bingo checking and savings accounts 12-21-4100Record keeping and reporting requirements 12-21-4110Department to administer provisions of article 12-21-4120Clarification and conference requests 12-21-4130Seizure of bingo equipment and cards 12-21-4140Penalties 12-21-4150Posing as bingo player; unauthorized bingo supplies 12-21-4160Inspection of books, papers, records, and other materials 12-21-4170Compromise of criminal or civil action 12-21-4180Collection of taxes and fees not to be stayed or prevented 12-21-4190Bingo card charges; distribution of revenues 12-21-4200Disbursement of revenues 12-21-4210Sale or transfer of bingo cards 12-21-4220Bingo card design and requirements 12-21-4230Bonds 12-21-4240License to manufacture, distribute or use bingo cards 12-21-4250Dual roles 12-21-4260Background investigations 12-21-4270Application to obtain bingo cards 12-21-4275Prohibitions on bingo card or ticket transfers 12-21-4280Revocation of license 12-21-4295Proceeds expended within state 12-21-4300Severability 12-21-4320Bingo webpage