South Carolina Will No Longer Mail Admissions Tax Returns

Effective June 1, 2017, the South Carolina Department of Revenue will no longer mail Admissions Tax Returns (L-511) to taxpayers. Admissions tax must be collected by all places of amusement when an admission fee has been charged. The tax is 5% of the paid admissions. Failure to properly complete the L-511 Admissions Tax Return will result in a $500 Failure to Comply penalty.The tax returns are due by the 20^th of the month following the period covered by the return. For more information, click here. (Notice, South Carolina Department of Revenue, May 5, 2017)