State Admission taxes collected by county FY 2002-FY 2006
Here are some frequently asked questions regarding the 5% state admission taxes collected in Beaufort County.
Q: What are some examples of "places of amusement"?
A: miniature golf courses, bowling alleys, water parks, movie theaters, musical concerts, health clubs, spas, gyms, and swimming pools to name a few. For a list of exemptions to the admissions tax visit www.sctax.org.
Q: How is this tax revenue distributed?
A: The revenue is distributed to the following agencies: Office of the State Treasurer, Commercial Fisheries Division of the Department of Natural Resources, South Carolina Film Commission, and to counties or municipalities where establishments are located in that generated the revenue. Tax revenue distributed to the Office of the State Treasurer is used for special infrastructure projects and the grant application process. Tax revenue distributed to the South Carolina Film Commission "is used for rebates to motion picture production companies and for the promotion of collaborative efforts between institutions of higher learning and motion picture related entities." Tax revenue distributed to the county or municipality is designated for infrastructure enhancements.
Source: South Carolina Legislature online and the South Carolina Department of Parks, Recreation and Tourism.