S.C. Code Ann. S.C. Code Ann. S. C. Code Ann. A Revenue Ruling is the Commission's official interpretation of how tax law is to be applied to a specific set of facts. A Revenue Ruling is public information and remains a permanent document until superceded by a Regulation or is rescinded by a subsequent Revenue Ruling.
Country clubs offer recreation, sports, dining and social facilities to members and guests.
Some of the facilities that are available include golf, tennis, swimming and the clubhouse. Currently, for-profit country clubs remit the admissions tax on annual or monthly membership dues that are in excess of social membership dues and on certain other separate charges, such as green fees, court fees and New Year's Eve parties. For purposes of this ruling, membership dues are defined as obligations into which members of a club enter to pay a sum, to be fixed usually by the club's by-laws or board of directors, for the maintenance of the organization, continuing privilege of membership and right to enter or use the facilities. Such membership dues are paid at recurring intervals, usually monthly or annually. Based upon this definition, country clubs are considered places of amusement.