South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 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).
Source: view the official text
In this chapter (40 sections)
- 12-21-3080 · Penalty for interference with enforcement or refusal to…
- 12-21-3910 · Short title
- 12-21-3920 · Definitions
- 12-21-3925 · Bingo volunteers
- 12-21-3930 · Conditions under which bingo not considered lottery
- 12-21-3935 · Video poker play prohibited
- 12-21-3940 · License to conduct bingo
- 12-21-3950 · Promoter's license
- 12-21-3955 · Designation of member as promoter
- 12-21-3960 · Liability for taxes, interest, penalties and fines
- 12-21-3970 · Promoter's license required for each licensee
- 12-21-3980 · Transfer or other disposition of license
- 12-21-3990 · Manner of playing bingo
- 12-21-4000 · Procedures applicable to conduct of bingo
- 12-21-4005 · Operation of bingo games; scope
- 12-21-4007 · Site system and electronic dabber specifications
- 12-21-4009 · Limitations on use of electronic or mechanical devices
- 12-21-4010 · Application of Section 12-21-3930 through 12-21-3950
- 12-21-4011 · Indian tribe use of hardware technology
- 12-21-4020 · Classes of bingo licenses; taxes
- 12-21-4030 · Entrance fee surcharges
- 12-21-4040 · One license per person or organization
- 12-21-4050 · Only one organization to operate bingo per building
- 12-21-4060 · Certain persons prohibited from managing or conducting…
- 12-21-4070 · South Carolina domicile required for license
- 12-21-4080 · Promoter to turn over proceeds; member to deposit proceeds
- 12-21-4090 · Bingo checking and savings accounts
- 12-21-4100 · Record keeping and reporting requirements
- 12-21-4110 · Department to administer provisions of article
- 12-21-4120 · Clarification and conference requests
- 12-21-4130 · Seizure of bingo equipment and cards
- 12-21-4140 · Penalties
- 12-21-4150 · Posing as bingo player; unauthorized bingo supplies
- 12-21-4160 · Inspection of books, papers, records, and other materials
- 12-21-4170 · Compromise of criminal or civil action
- 12-21-4180 · Collection of taxes and fees not to be stayed or prevented
- 12-21-4190 · Bingo card charges; distribution of revenues
- 12-21-4200 · Disbursement of revenues
- 12-21-4210 · Sale or transfer of bingo cards
- 12-21-4220 · Bingo card design and requirements