S.C. Code Ann. § 12-21-4030

Entrance fee surcharges

Known as the Bingo Tax Act

The act spans §§ 12-21-3910 to 12-21-4320 (49 sections).

Applied in 2 court decisions — leading case Catawba Indian Tribe v. State (2007)

Most recently applied in AMERICAN LEGION POST 15 v. Horry County (February 2009)

1996 Act No. 449, SECTION 1; 1998 Act No. 285, SECTION 4B.

(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).

Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.