2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 21 - STAMP AND BUSINESS LICENSE TAX
Section 12-21-4030. Entrance fee surcharges.
(A) A promoter or organization may not impose a charge, other than as provided in subsection (B), on a player of more than the face value of each card sold to play bingo.
(B)(1) A holder of a Class AA license shall impose an entrance fee of eighteen dollars;
(2) A holder of a Class B license shall impose an entrance fee of five dollars;
(3) A holder of a Class D or Class E license may impose a five-dollar entrance fee; and
(4) A holder of a Class F license may impose a three-dollar entrance fee.
(C) The entrance fees collected pursuant to subsection (B) are not required to be remitted as taxes and are not included in gross proceeds for purposes of the prize limitations provided in Section 12-21-4000(12)(a).
HISTORY: 1996 Act No. 449, Section 1; 1998 Act No. 285, Section 4B.
