South Carolina Statutes

§ 12-21-4030 — Entrance fee surcharges.

South Carolina·Title 12 TAXATION·Ch. 21 STAMP AND BUSINESS LICENSE TAX
(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).

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South Carolina § 12-21-4030 (Entrance fee surcharges.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

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

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