South Carolina Code of Laws
Chapter 21 - Stamp And Business License Tax
Section 12-21-3920. Definitions.

As used in this article:
(1) "Bingo" or "game" means a specific game of chance, commonly known as bingo, in which prizes are awarded on the basis of designated numbers or symbols on a card conforming to numbers and symbols selected at random.
(2) "Department" means the South Carolina Department of Revenue.
(3) "Card" means a printed or nonprinted design on which there are arranged five horizontal rows and five vertical columns forming twenty-five squares. Numbers are printed in twenty-four of the squares, and the term "free", "free square", or " free space" is printed in the square or space located in the center of the card. The five columns are denominated from left to right by the respective letters of the word "B-I-N-G-O". Each square in the "B" column contains a number from one through fifteen inclusive; each square in the "I" column contains a number from sixteen through thirty inclusive; except for the center space which is marked as free, each square in the "N" column contains a number from thirty-one through forty-five inclusive; each square in the "G" column contains a number from forty-six through sixty inclusive; and each square in the "O" column contains a number from sixty-one through seventy-five inclusive. A number may not appear twice on the same card. A nonprinted design is a bingo ticket for use only with an electronic dabber. The bingo ticket is a perforated two-part ticket and must bear a sequential serial ticket number, the South Carolina state seal, denomination, number of faces authorized for download or activation, the Department of Revenue issued organization license number, and other information that may be required by the department. The ticket must have designated blanks for entry of the date sold and electronic dabber unit number supplied. Bingo tickets must be printed by a bingo ticket manufacturer licensed by the department and must be sold only by a distributor licensed by the department. Bingo tickets must meet the design and requirements of the department. Bingo tickets may be used only by a promoter or nonprofit organization if the ticket has been approved by the department. A license for a bingo ticket manufacturer costs one thousand dollars. A manufacturer of bingo cards or electronic dabbers or site systems, a distributor, a promoter, or a nonprofit organization may not have an interest, direct or indirect, in a bingo ticket manufacturer. The bingo ticket manufacturer must maintain records as required by the department.
(4) "Promoter" means an individual, corporation, partnership, or organization licensed as a professional solicitor by the Secretary of State who is hired by a nonprofit organization to manage, operate, or conduct the licensee's bingo game. The person hired under written contract is considered the promoter.
(5) "Nonprofit organization" means an entity which is organized and operated exclusively for charitable, religious, or fraternal purposes and which is exempt from federal income taxes pursuant to Internal Revenue Code Section 501(c)(3), 501(c)(4), 501(c)(7), 501(c)(8), 501(c)(10), or 501(c)(19).
(6) "Session" means a consecutive series of games which must occur only between the hours of 12:00 p.m. and 2:00 a.m. No more than one session, limited to twelve hours, may occur during the permitted fourteen-hour period. Regardless of the starting time within the permitted period, the session may not extend beyond 2:00 a.m. These limitations do not apply to games operated by state or county fairs.
(7) "Fair" means a recognized annual state or county fair. The fair must be recognized by the governing body of the county in which it is held, or in the case of the State, by the South Carolina Agricultural and Mechanical Society.
(8) "Ball" means a ball, disk, square, or other object upon which is printed a letter and number which corresponds to the letter and number of a square on a bingo card.
(9) "Cage" means a device, whether operated manually or by air blower, in which bingo balls are placed before the bingo game begins.
(10) "Caller" means the house representative who is responsible for drawing bingo balls and announcing the configuration and the result of each drawing to the players.
(11) "Drawing" means the indiscriminate selection of a single ball from the cage.
(12) "House" means the nonprofit organization and promoter licensed with the department.
(13) "Marker" means a device which indicates the number called.
(14) "Master-board" means the receptacle used by the house to display balls which are drawn during the bingo game.
(15) "Player" means one who participates in a game of bingo other than as an agent, promoter, or representative of the house.
(16) "Fund" means the Parks and Recreation Development Fund.
(17) "Building" means a structure surrounded by exterior walls or permanent firewalls.
(18) "Manufacturer" means a person who manufactures bingo cards for use in this State and who is approved by the department.
(19) "Distributor" means a person who brings or sells bingo cards in this State and who is approved by the department.
(20) "Electronic dabber" means a hand-held electronic device that allows a player to store, display, and mark bingo card faces that have been downloaded or activated as authorized by the bingo ticket. All electronic dabbers must be tested and approved by an independent testing facility to be determined by the department within forty-five days of a written request. All costs for testing are the responsibility of the manufacturer wishing to sell, lease, rent, or otherwise distribute the electronic dabber in South Carolina for the conduct of bingo. The sole and exclusive determination as to whether an electronic dabber meets the requirements of this chapter rests with the department in its sole discretion. If this determination is appealed, the promoter and nonprofit organization may not use the electronic dabber during the pendency of the appeal.
(21) "Site system" means a computer accounting system commonly referred to as a point of sale system used in conjunction with electronic dabbers. This computer software must be used at a site by an organization which allows a bingo ticket purchased from a licensed distributor to authorize the download or activation of faces into the electronic dabbers, accounts for gross proceeds, and provides accounting information on all activity for one year from the end of the quarter in which the activity occurred. All site systems and electronic dabbers must be tested and approved by an independent testing facility to be determined by the department within forty-five days of written request. All costs for testing are the responsibility of the manufacturer wishing to sell, lease, rent, or otherwise distribute the site system in South Carolina for the conduct of bingo. The sole and exclusive determination as to whether a site system meets the requirements of this chapter rests with the department in its sole discretion. If this determination is appealed, the promoter and nonprofit organization may not use the site system during the pendency of the appeal.
HISTORY: 1996 Act No. 431, Section 34.A; 1996 Act No. 449, Section 1; 2002 Act No. 334, Section 16A, eff October 1, 2002; 2004 Act No. 172, Sections 2, 3, eff August 2, 2003; 2010 Act No. 263, Section 2, eff June 11, 2010.

Structure South Carolina Code of Laws

South Carolina Code of Laws

Title 12 - Taxation

Chapter 21 - Stamp And Business License Tax

Section 12-21-10. Administration of chapter; rules and regulations; county officers shall assist.

Section 12-21-20. Preparation and distribution of stamps.

Section 12-21-30. Sale of stamps.

Section 12-21-40. Affixing of stamps.

Section 12-21-50. Use of business license meter impressions.

Section 12-21-60. Cancellation of stamps.

Section 12-21-70. Fee for issuing duplicate license.

Section 12-21-80. Payment of tax by temporary, transient or itinerant businesses; penalties.

Section 12-21-90. Refunds when goods have been shipped out of State; affidavit and acknowledgment.

Section 12-21-100. Exemption of certain articles sold to United States for military use or resale to military personnel; sale to ships engaged in foreign or coastwise shipping.

Section 12-21-110. Refunds when goods have been damaged.

Section 12-21-120. Rules and regulations as to refunds.

Section 12-21-130. Revolving fund; use for purchase of crowns and admission tickets.

Section 12-21-140. Payment of taxes; disposition of taxes collected; remittance sheets.

Section 12-21-150. Taxes imposed by chapter shall be in addition to other taxes.

Section 12-21-170. "Retail or selling price" defined.

Section 12-21-180. Revival of former law.

Section 12-21-610. Imposition of tax.

Section 12-21-620. Tax rates on products containing tobacco; "cigarette" defined.

Section 12-21-625. Cigarette surtax; imposition; crediting of revenues; definition of "cigarette".

Section 12-21-650. What is deemed sale or retail "price"; articles given as prizes.

Section 12-21-660. Licenses required for engaging in tobacco business.

Section 12-21-670. Application for license; issuance of permanent license; display of license.

Section 12-21-680. Reclassification as between wholesale and retail business.

Section 12-21-690. Licenses shall not be transferable; operation of business pending granting of license.

Section 12-21-735. Stamp tax on cigarettes.

Section 12-21-750. Certain retail dealers shall furnish duplicate invoices; violations.

Section 12-21-760. Intent of article: stamps shall not be required on resale.

Section 12-21-770. Distributor's liability to pay tax.

Section 12-21-780. Returns shall be filed by distributors; payment of tax on tobacco products; discount.

Section 12-21-785. Returns.

Section 12-21-800. "Tobacco products" defined.

Section 12-21-810. "Distributor" defined.

Section 12-21-820. Tax on cigarettes and tobacco products; boundary clarification.

Section 12-21-1010. Definitions.

Section 12-21-1020. Tax on beer and wine in containers of one gallon or more.

Section 12-21-1030. Tax on sales of less than one gallon and in metric size containers.

Section 12-21-1035. Tax on beer brewed at a brewpub.

Section 12-21-1050. Payment of tax; penalty for nonpayment; extensions of time.

Section 12-21-1060. Discount on tax paid when due.

Section 12-21-1070. Tax on persons importing or receiving beer or wine on which tax has not been paid.

Section 12-21-1085. Taxes provided for in Article 7 in lieu of all other taxes on beer and wine; exceptions.

Section 12-21-1090. Rules and regulations; confiscation and sale.

Section 12-21-1100. Authority to conduct examinations and inspections.

Section 12-21-1110. Payment of expenses.

Section 12-21-1120. Disposition of taxes and license fees.

Section 12-21-1130. Disposition of State's portion of tax.

Section 12-21-1310. Additional tax levied; rate.

Section 12-21-1320. Persons against whom tax shall be levied; reports; payment; penalties.

Section 12-21-1330. Notice of changes to be filed by manufacturers, brewers, brokers, and certain others; violations.

Section 12-21-1340. Collection and enforcement.

Section 12-21-1350. Additional taxes and penalties shall not be shared with counties and municipalities.

Section 12-21-1540. Applicant for certificate of registration shall authorize audit and examination of books and records.

Section 12-21-1550. Invoices and bills of lading shall be furnished to Department of Revenue.

Section 12-21-1560. Beer or wine shipped in violation of chapter declared contraband.

Section 12-21-1570. Administration and enforcement.

Section 12-21-1580. Rules and regulations.

Section 12-21-1590. Disposition of moneys received by Department of Revenue.

Section 12-21-1610. Restrictions on importation of beer or wine for sale; penalty.

Section 12-21-2410. Definitions.

Section 12-21-2420. Imposition of tax; rate; exemptions; payment, collection, and remittance; disposition of revenues.

Section 12-21-2425. Motorsports entertainment complex admissions license tax exemption.

Section 12-21-2430. Certain ponds are not amusements.

Section 12-21-2440. Application for license for place of amusement.

Section 12-21-2450. Issuance and display of license.

Section 12-21-2460. Licenses shall not be transferable; separate licenses for each place.

Section 12-21-2470. Penalties for operation without license.

Section 12-21-2490. Notice of license revocation and appeal process.

Section 12-21-2500. Hearing on appeal; supersedeas; costs and disbursements.

Section 12-21-2520. Price of admission shall be printed on ticket.

Section 12-21-2530. Method of collecting tickets; exception for season or subscription tickets.

Section 12-21-2540. Penalties for use of altered or counterfeit tickets or reuse of tickets.

Section 12-21-2550. Tax payable monthly; failure to make correct return or failure to file.

Section 12-21-2575. Methods of accounting for admissions other than tickets.

Section 12-21-2703. Repealed by 1999 Act No. 125, Section 8, eff July 1, 2000.

Section 12-21-2710. Types of machines and devices prohibited by law; penalties.

Section 12-21-2712. Seizure and destruction of unlawful machines, devices, etc.

Section 12-21-2714. Use of slug or any false, counterfeited, mutilated, etc. coin to operate automatic vending machine or other machine requiring coin for operation.

Section 12-21-2716. Manufacture, sale, or other disposition of slug, device, or substance, etc. for fraudulent operation of coin-operated machine; penalties.

Section 12-21-2718. Records.

Section 12-21-2720. License for coin-operated devices or machines; license tax; maximum municipal license charges; special one-time interim fees.

Section 12-21-2721. Confiscation of coin-operated machines.

Section 12-21-2722. Temporary licenses; county or state fair; fees; duration.

Section 12-21-2724. Operation may be presumed lawful by department.

Section 12-21-2726. Display of license.

Section 12-21-2728. Requirement of, and cost of, operator's license for coin-operated devices; cancellation of license for failure to remit taxes.

Section 12-21-2730. License for billiard or pocket billiard table, foosball table, bowling lane table, or skeeball table.

Section 12-21-2732. Attachment of license to a permanent, nontransferable part of machine.

Section 12-21-2734. Annual licenses required; expiration; prorating fee; liability for penalties.

Section 12-21-2736. Unlawful operation of gambling machine or device not made lawful by issuance of license.

Section 12-21-2738. Penalties for failure to comply.

Section 12-21-2740. License tax or penalties as constituting lien.

Section 12-21-2742. Confiscation of unlicensed machine, device, etc.

Section 12-21-2744. Repossession of seized property; bond; court action to set aside seizure.

Section 12-21-2746. Levy of additional local license tax.

Section 12-21-2748. Attachment of information identifying owner or operator of machine.

Section 12-21-2750. Records relating to machines.

Section 12-21-2810. Enforcement rules and regulations.

Section 12-21-2820. Regulations as to breaking packages, forms and kinds of containers, and affixing of stamps.

Section 12-21-2830. Record required of gross receipts; record subject to inspection; violations.

Section 12-21-2860. Department authorized to conduct inspections.

Section 12-21-2870. Cigarette stamps.

Section 12-21-2880. Commodities bearing illegible or unsatisfactory business license meter impressions shall be subject to confiscation.

Section 12-21-2890. Confiscation and sale of vehicles transporting unstamped or untaxed goods.

Section 12-21-2900. Proceedings against seized property deemed in rem.

Section 12-21-2910. List and appraisal of certain confiscated goods.

Section 12-21-2920. Notice of seizure.

Section 12-21-2930. Claim of goods; delivery upon bond.

Section 12-21-2940. Forfeiture and sale when no claim is interposed or bond given.

Section 12-21-2950. Sales of goods worth less than one hundred dollars.

Section 12-21-2960. Department may compromise confiscations or return goods upon payment in amount of assessed value.

Section 12-21-2970. Disposition of proceeds of sale of confiscated goods.

Section 12-21-2975. Donation of certain confiscated goods to Department of Mental Health; not to be advertised and sold.

Section 12-21-2980. Possession of unstamped cigarettes as prima facie evidence of violation.

Section 12-21-2990. Right to demand court trial in certain cases; department shall give written notice of violation.

Section 12-21-3000. Lien of judgment.

Section 12-21-3010. Taxes and penalties deemed a debt; lien; priorities.

Section 12-21-3070. Penalties for improper use, alteration or reuse of stamps, and for failure to pay tax, make any report or submit required information.

Section 12-21-3080. Penalty for interference with enforcement or refusal to allow inspection.

Section 12-21-3910. Short title.

Section 12-21-3920. Definitions.

Section 12-21-3925. Bingo volunteers.

Section 12-21-3930. Conditions under which bingo not considered lottery.

Section 12-21-3935. Video poker play prohibited.

Section 12-21-3940. License to conduct bingo.

Section 12-21-3950. Promoter's license.

Section 12-21-3955. Designation of member as promoter.

Section 12-21-3960. Liability for taxes, interest, penalties and fines.

Section 12-21-3970. Promoter's license required for each licensee.

Section 12-21-3980. Transfer or other disposition of license.

Section 12-21-3990. Manner of playing bingo.

Section 12-21-4000. Procedures applicable to conduct of bingo.

Section 12-21-4005. Operation of bingo games; scope.

Section 12-21-4007. Site system and electronic dabber specifications.

Section 12-21-4009. Limitations on use of electronic or mechanical devices.

Section 12-21-4010. Application of Section 12-21-3930 through 12-21-3950.

Section 12-21-4011. Indian tribe use of hardware technology.

Section 12-21-4020. Classes of bingo licenses; taxes.

Section 12-21-4030. Entrance fee surcharges.

Section 12-21-4040. One license per person or organization.

Section 12-21-4050. Only one organization to operate bingo per building.

Section 12-21-4060. Certain persons prohibited from managing or conducting bingo.

Section 12-21-4070. South Carolina domicile required for license.

Section 12-21-4080. Promoter to turn over proceeds; member to deposit proceeds.

Section 12-21-4090. Bingo checking and savings accounts.

Section 12-21-4100. Record keeping and reporting requirements.

Section 12-21-4110. Department to administer provisions of article.

Section 12-21-4120. Clarification and conference requests.

Section 12-21-4130. Seizure of bingo equipment and cards.

Section 12-21-4140. Penalties.

Section 12-21-4150. Posing as bingo player; unauthorized bingo supplies.

Section 12-21-4160. Inspection of books, papers, records, and other materials.

Section 12-21-4170. Compromise of criminal or civil action.

Section 12-21-4180. Collection of taxes and fees not to be stayed or prevented.

Section 12-21-4190. Bingo card charges; distribution of revenues.

Section 12-21-4200. Disbursement of revenues.

Section 12-21-4210. Sale or transfer of bingo cards.

Section 12-21-4220. Bingo card design and requirements.

Section 12-21-4230. Bonds.

Section 12-21-4240. License to manufacture, distribute or use bingo cards.

Section 12-21-4250. Dual roles.

Section 12-21-4260. Background investigations.

Section 12-21-4270. Application to obtain bingo cards.

Section 12-21-4275. Prohibitions on bingo card or ticket transfers.

Section 12-21-4280. Revocation of license.

Section 12-21-4295. Proceeds expended within state.

Section 12-21-4300. Severability.

Section 12-21-4320. Bingo webpage.

Section 12-21-5010. Short title.

Section 12-21-5020. Definitions.

Section 12-21-5030. Department to administer article, collect taxes; dealers not required to give identifying information.

Section 12-21-5040. Department to promulgate regulations and adopt uniform system of stamps, labels, or other indicia for taxed marijuana and controlled substances.

Section 12-21-5050. Dealer not to possess taxed marijuana or controlled substance without evidence that tax was paid.

Section 12-21-5060. Article not provide immunity from criminal prosecution.

Section 12-21-5070. Person lawfully in possession not required to pay tax.

Section 12-21-5080. Quantity measured by weight or dosage; diluted quantities.

Section 12-21-5090. Tax imposed; rate.

Section 12-21-6000. Violation is misdemeanor; imprisonment, fine, civil penalty.

Section 12-21-6010. Stamps, labels or other indicia to be purchased from department at face value.

Section 12-21-6020. Dealer to have indicia evidence tax payment affixed; indicia may be used once; taxes due and payable immediately upon acquisition or possession.

Section 12-21-6030. Assessment for dealer not possessing valid indicia is jeopardy assessment.

Section 12-21-6040. Confidentiality of information on report or return; limited evidentiary use; publication of statistics permitted; violations and penalties.

Section 12-21-6050. Tax proceeds credited to general fund of state.

Section 12-21-6510. Short title.

Section 12-21-6520. Definitions.

Section 12-21-6530. Portion of tax to be paid to county or municipality where establishment located; use of funds.

Section 12-21-6540. Portion of tax to be transferred to State Treasurer for deposit in special tourism infrastructure development fund; applications for grants; review of applications; guidelines.

Section 12-21-6550. Certification application to be filed in county or municipality where major tourism or recreation area located; request for classification.

Section 12-21-6560. Factors for considering whether facility qualifies as major tourism or recreation facility or area.

Section 12-21-6570. Designated development area and boundaries to be determined by ordinance; maximum total acreage allowed; designated development area embracing contiguous lands within two or more county-municipal entities.

Section 12-21-6580. Expansion or improvement of facilities; calculation of admissions tax revenues subject to Sections 12-21-6530 and 12-21-6540.

Section 12-21-6590. Designation of extraordinary retail establishments; additional infrastructure improvements and other expenditures supporting construction or operation; application for conditional certification.