reglab/housing_qa huggingface dataset:
SC Code § 12-21-3070 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|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.

 (A) It is unlawful for a person to:  (1) fraudulently cut, tear, or remove from any vellum, parchment, paper, instrument, or writing upon which a tax is imposed by this chapter any adhesive stamp used pursuant to this chapter;  (2) fraudulently use, join, fix, or place to, with, or upon any vellum, parchment, paper, instrument, or writing upon which a tax is imposed by this chapter any:  (a) adhesive stamp which has been cut, torn, or removed from any other vellum, parchment, paper, instrument, or writing upon which a tax is imposed by this chapter;  (b) adhesive stamp of insufficient value; or  (c) forged or counterfeited stamp;  (3) wilfully remove or alter the cancellation or defacing marks of, or prepare, any adhesive stamp, with intent to use or cause it to be used, after it has already been used, or knowingly or wilfully buy, sell, offer for sale, or give away a washed or restored stamp to a person for use;  (4) have in his possession a washed, restored, or altered stamp which has been removed from any vellum, parchment, paper, instrument, or writing, or from the articles to which it had previously been affixed;  (5) buy, sell, offer for sale or have in his possession or knowingly or wilfully prepare a counterfeit stamp; or  (6) reuse a stamp which previously has been used for the purpose of indicating the payment of a tax imposed by this chapter.  (B) A person who violates the provisions of subsection (A) is guilty of a misdemeanor and, upon conviction, must be fined not more than five thousand dollars or imprisoned not more than two years, or both.  (C) It is unlawful for a person, officer, or employee of a corporation, or a member or employee of a partnership, with intent to evade a lawful requirement of this chapter or a lawful requirement of the department under the provisions of this chapter to:  (1) fail to pay a tax, make a report, or submit required information by the provisions of this chapter; or  (2) make a false or fraudulent statement or report, or supply false or fraudulent information.  (D) A person who violates the provisions of subsection (C) is guilty of a misdemeanor and, upon conviction, must be fined not more than five thousand dollars or imprisoned not more than two years, or both.  HISTORY: 1962 Code Section 65-876; 1952 Code Section 65-876; 1942 Code Sections 2524, 2528; 1932 Code Sections 2524, 2528; 1928 (35) 1089; 1932 (37) 1319; 1937 (40) 539; 1977 Act No. 52; 1993 Act No. 184, Section 157.
SC Code § 12-21-3080 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-3080. Penalty for interference with enforcement or refusal to allow inspection.

 Any person subject to this tax engaging in or permitting such practices as are prohibited by regulations of the department or in any other practice which makes it difficult to enforce the provisions of this chapter by inspection and any person who shall, upon demand of any officer or agent of the department, refuse to allow full inspection of the premises or any part thereof or who shall hinder or in anywise delay or prevent such inspection when demand is made therefor shall be guilty of a misdemeanor and shall, upon conviction, be fined not less than twenty dollars nor more than two hundred dollars for each offense or imprisoned for a period not less than ten nor exceeding sixty days, or both, in the discretion of the court.  HISTORY: 1962 Code Section 65-877; 1952 Code Section 65-877; 1942 Code Sections 2526, 2534; 1932 Code Sections 2526, 2534; 1928 (35) 1089; 1930 (36) 1354, 1358.
SC Code § 12-21-3910 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-3910. Short title.

 This article may be cited as the "Bingo Tax Act of 1996".  HISTORY: 1996 Act No. 449, Section 1.
SC Code § 12-21-3925 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-3925. Bingo volunteers.

 A volunteer who assists a house in operating bingo games is not an agent, promoter, or representative of the house and may participate in a bingo game at the house in which he volunteers except on days he has volunteered.  HISTORY: 2018 Act No. 192 (S.812), Section 3, eff May 15, 2018.
SC Code § 12-21-3930 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-3930. Conditions under which bingo not considered lottery.

 The game of bingo is not a lottery when:  (1) the nonprofit organization conducting the game has completed the application as described in Section 12-21-3940 and the application has been approved by the department;  (2) the promoter under contract with the nonprofit organization is licensed properly with the department;  (3) the nonprofit organization presents to the department upon application a certified copy of the statement issued by the Internal Revenue Service exempting it from federal income taxation;  (4) the game is conducted in accordance with the provisions of Sections 12-21-3990 and 12-21-4000 and approved cards are used.  HISTORY: 1996 Act No. 449, Section 1.
SC Code § 12-21-3935 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-3935. Video poker play prohibited.

 Nothing in this article may be construed to allow video poker play and the prohibitions regarding video poker in Sections 12-21-2710, 16-19-40, and 16-19-50 apply.  HISTORY: 2004 Act No. 172, Section 9, eff August 2, 2003.
SC Code § 12-21-3940 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-3940. License to conduct bingo.

 (A) Before conducting a game of bingo, a nonprofit organization shall file with the department a written application in a form prescribed by the department, executed and notarized which must include:  (1) the name, address, and telephone number of the applicant and sufficient facts relating to its incorporation and organization to enable the department to determine whether it is an authorized organization;  (2) a copy of the organization's corporate charter and the Internal Revenue Service's statement exempting the applicant from federal income taxes;  (3) the names, addresses, and telephone numbers of the organization's officers;  (4) the place and time the applicant intends to conduct bingo under the license for which it applied;  (5) the specific purpose to which the bingo net proceeds are to be devoted;  (6) the designation of a "promoter" as defined by this article;  (7) a copy of any contract or lease between a promoter and the nonprofit organization;  (8) the name, address, telephone number, birth date, and Social Security number of each person who will work at the proposed bingo games and receive compensation for the work, the nature of the work to be performed, and a statement as to whether or not the person has been convicted within the last twenty years of a state or federal felony, gambling offense, criminal fraud, or a crime that has a sentence of two or more years;  (9) other information considered necessary by the department.  (B) Upon application for a license, the department has forty-five days to approve or reject the application based on the requirements of this article.  (C) The nonprofit organization does not need to apply for renewal of the license as long as there are no changes in the operation or location of the game. Changes in information supplied on the original application must be forwarded to the department, in writing, within thirty days of the change. In the case of a change in the place and time, notice must be given thirty days before the change.  HISTORY: 1996 Act No. 431, Section 34.A; 1996 Act No. 449, Section 1; 2004 Act No. 172, Section 7, eff August 2, 2003; 2010 Act No. 263, Section 1, eff June 11, 2010; 2016 Act No. 254 (H.5034), Section 2, eff June 7, 2016.  Effect of Amendment  2016 Act No. 254, Section 2, in (B), substituted "forty-five days" for "thirty days".
SC Code § 12-21-3950 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-3950. Promoter's license.

 (A) A promoter under contract with a licensed nonprofit organization to manage, operate, or conduct a game shall file a written application for a promoter's license in a form prescribed by the department, executed and notarized, which must include:  (1) the name, address, telephone number, and Social Security number of the promoter or of each officer if the promoter is a corporation;  (2) a copy of the promoter's contract or lease with the nonprofit organization. A contract must exist between the sponsoring organization and the promoter detailing all expenses;  (3) the name, address, telephone numbers, and Social Security number of any person working for the promoter at the bingo game and receiving compensation for the work;  (4) a notarized statement as to whether or not the applicant for a promoter's license or any of his employees have been convicted within the last twenty years of a state or federal felony, gambling offense, criminal fraud, or a crime that has a sentence of two or more years.  (B) Upon application for a license, the department has forty-five days to approve or reject the application based on the requirements of this article.  (C) A promoter shall file a renewal application each year submitting any changes in information and documentation previously submitted as required by this section. The promoter is required to notify the department, in writing, of any changes in the information supplied on the application within thirty days of the change.  (D) The license authorized by this section is for the privilege of engaging in business as a bingo promoter and must be purchased from the department at a cost of one thousand dollars a year.  A promoter shall obtain a promoter's license for each organization for which he operates bingo games.  HISTORY: 1996 Act No. 431, Section 34.A; 1996 Act No. 449, Section 1; 2002 Act No. 334, Section 16B, eff October 1, 2002.
SC Code § 12-21-3955 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-3955. Designation of member as promoter.

 If a nonprofit organization intending to operate a Class AA or B license does not contract with an outside promoter, the organization shall designate a member as the promoter.  HISTORY: 1996 Act No. 449, Section 1.
SC Code § 12-21-3960 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-3960. Liability for taxes, interest, penalties and fines.

 The promoter and the nonprofit organization are jointly and severally liable for all taxes, penalties, interest, and fines imposed by this article and Chapter 54 of this title.  HISTORY: 1996 Act No. 449, Section 1.
SC Code § 12-21-3970 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-3970. Promoter's license required for each licensee.

 For each licensed nonprofit organization the promoter manages, operates, or conducts bingo, the promoter must purchase a promoter's license as provided in Section 12-21-3950 before operating or conducting bingo. No promoter is permitted more than five licenses. This license must be prominently displayed at the location where bingo is conducted.  HISTORY: 1996 Act No. 449, Section 1.
SC Code § 12-21-3980 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-3980. Transfer or other disposition of license.

 (A) The promoter's license authorized by this article must not be transferred to another person, organization, entity, or corporation. The promoter's license, upon written application to the department, may be transferred to a new location for the remainder of the license period if the licensed nonprofit organization has applied for a location transfer as provided in subsection (B) of this section. The written application must be on a form prescribed by the department and must state, under penalties of perjury, that the information on the transfer application and the original license application is true and correct, or, in the case of the original application, is still valid and unchanged. No additional license fee is required with respect to the transfer of the location and the promoter may not conduct bingo at the new location until the new license is issued.  (B) The nonprofit organization's license authorized by this article must not be transferred to another nonprofit organization and is valid and continues in force so long as the nonprofit organization to which it is issued continues to conduct the bingo games at the location authorized by the license.  The nonprofit organization's license, upon written application to the department, may be transferred to a new location. The written application must be on a form prescribed by the department and must state, under penalties of perjury, that the information on the transfer application and the original license application is true and correct or, in the case of the original application, is still valid and unchanged. The nonprofit organization cannot operate at the new location until the new license is issued.  (C) No promoter or nonprofit organization may lease, sell, rent, lend to, or exchange with another person, organization, corporation, or other entity a promoter's or bingo license issued pursuant to this article.  HISTORY: 1996 Act No. 449, Section 1.
SC Code § 12-21-4005 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4005. Operation of bingo games; scope.

 The operation of the bingo games excludes machines and lottery games, including video poker lottery games, prohibited by Sections 12-21-2710, 16-19-40, and 16-19-50. The operation of the bingo games also excludes raffles as defined in Section 33-57-110.  HISTORY: 2002 Act No. 334, Section 16L, eff October 1, 2002; 2016 Act No. 254 (H.5034), Section 5, eff June 7, 2016.  Effect of Amendment  2016 Act No. 254, Section 5, added the second sentence, relating to raffles.
SC Code § 12-21-4009 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4009. Limitations on use of electronic or mechanical devices.

 The use of an electronic or mechanical device designed for a bingo game authorized pursuant to this chapter must be limited to a bingo promoter and the promoter's employees or any other person authorized by law to conduct bingo only in order to facilitate bingo play in the location licensed for bingo play pursuant to law, and this machine must not dispense as a prize coins or currency. The operation of the bingo games excludes machines and lottery games, including video poker lottery games, prohibited by Sections 12-21-2710, 16-19-40, and 16-19-50.  HISTORY: 2004 Act No. 172, Section 1, eff August 2, 2003.
SC Code § 12-21-4010 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4010. Application of Section 12-21-3930 through 12-21-3950.

 The provisions of Sections 12-21-3930 through 12-21-3950 do not apply to the holder of a fair bingo license. However, the department shall prescribe a separate application form for fairs to obtain a license.  HISTORY: 1996 Act No. 449, Section 1.
SC Code § 12-21-4011 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4011. Indian tribe use of hardware technology.

 Notwithstanding any provision of law, federally- recognized Indian tribes authorized to conduct bingo games in South Carolina may use hardwire technology for bingo play, if the hardwire technology complies with the same restrictions and meets the same requirements and testing required of electronic dabbers and site systems as provided in this chapter.  HISTORY: 2004 Act No. 172, Section 8, eff August 2, 2003.
SC Code § 12-21-4030 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4030. Entrance fee surcharges.

 (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).  HISTORY: 1996 Act No. 449, Section 1; 1998 Act No. 285, Section 4B.
SC Code § 12-21-4040 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4040. One license per person or organization.

 No nonprofit organization may hold more than one bingo license.  HISTORY: 1996 Act No. 449, Section 1.
SC Code § 12-21-4050 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4050. Only one organization to operate bingo per building.

 Only one nonprofit organization may operate or cause the operation of bingo in a building. This section applies to all buildings regardless of ownership, of primary use, or of original use.  HISTORY: 1996 Act No. 449, Section 1.
SC Code § 12-21-4060 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4060. Certain persons prohibited from managing or conducting bingo.

 A person who has been convicted within the last twenty years of violating a state or federal criminal statute relating to gaming or gambling, or who has been convicted of any other crime that has a sentence of two or more years, or where applicable, whose promoter's license has been revoked by the department is not permitted to manage or conduct a game or assist in any manner with the bingo operation.  HISTORY: 1996 Act No. 431, Section 34.A; 1996 Act No. 449, Section 1.  Editor's Note  1996 Act No. 449, Section 1, and 1996 Act No. 431, Section 34.A, eff October 1, 1997, each effected this section in identical form.
SC Code § 12-21-4070 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4070. South Carolina domicile required for license.

 No license, as provided by this article, may be issued to an organization, promoter, or individual that has not been domiciled in this State for at least three years immediately preceding the license application. In the case of the organization, the organization must also have been active in this State for at least two years.  HISTORY: 1996 Act No. 449, Section 1; 2005 Act No. 4, Section 1, eff November 4, 2004.
SC Code § 12-21-4080 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4080. Promoter to turn over proceeds; member to deposit proceeds.

 (A) Upon completion of the session, the promoter or the organization member representative shall deposit the gross proceeds from the session less the amount paid out as prizes into the bingo checking account. If the promoter is authorized by the organization to make the session deposit, the promoter shall deliver to the organization representative evidence that the deposit was made in a timely manner. This evidence must be furnished no later than the next business day following the day of the bingo session on which the proceeds were obtained.  (B) The representative member of the nonprofit organization shall deposit the funds into the bingo checking or savings account as described in Section 12-21-4090. For purposes of this section, a member of the licensed nonprofit organization is any individual who holds a full membership in the organization as defined by the organization's constitution, charter, articles of incorporation or by-laws and has been a member of the organization for at least one year. The term also includes those individuals who are members of an auxiliary or recognized junior affiliate of the parent organization.  HISTORY: 1996 Act No. 449, Section 1; 2002 Act No. 334, Section 16G, eff October 1, 2002.
SC Code § 12-21-4100 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4100. Record keeping and reporting requirements.

 (A) Each licensed nonprofit organization conducting bingo games shall submit quarterly to the department on the last day of the month following the close of the calendar quarter a report under oath containing the following information:  (1) the amount of the gross proceeds derived from the games;  (2) each item of expense incurred or paid;  (3) each item of an expenditure made or to be made, with a detailed description of the merchandise purchased or the services rendered;  (4) the net proceeds derived from the games;  (5) the use to which the proceeds have been or are to be applied;  (6) a list of prizes offered and given, with their respective values;  (7) excess proceeds as provided in Section 12-21-4000(12)(b);  (8) number of players at each session;  (9) other information considered necessary by the department.  (B) Each licensed nonprofit organization shall maintain records to substantiate the contents of each report.  (C) The department may revoke the license of an organization that fails to file the reports and information required in this article.  HISTORY: 1996 Act No. 449, Section 1.
SC Code § 12-21-4110 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4110. Department to administer provisions of article.

 The department shall perform all functions incident to the administration, collection, enforcement, and operation of the tax and regulations imposed under this article. Local law enforcement officials are authorized to enforce the hours of operation.  HISTORY: 1996 Act No. 449, Section 1.
SC Code § 12-21-4120 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 21 - Stamp And Business License Tax|Section 12-21-4120. Clarification and conference requests.

 An organization or a promoter seeking clarification on the play of or operation of a bingo game shall submit to the department's bingo regulatory section a written request seeking a determination as to whether or not a certain or specific action constitutes a violation. A conference may be requested upon the receipt of the clarification request. The department shall respond, in writing, to the party requesting the clarification, citing specific statutes which disqualify an action and, when applicable, citing actions that are authorized pursuant to the laws of this State. A response or any failure to respond is not grounds for estoppel nor does it grant any rights to the organization or promoter seeking a clarification. An organization or a promoter found in violation of the provisions of this article and assessed additional taxes, penalties, fines, or interest is entitled to a conference upon request.  HISTORY: 1996 Act No. 449, Section 1; 2002 Act No. 334, Section 16I, eff October 1, 2002; 2004 Act No. 172, Section 6, eff August 2, 2003.