Article

Admissions Tax

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