Article

Bingo Tax Act

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