How did South Carolina extend the May 31, 2020 renewal deadline for coin-operated device and owner-operator licenses?

Plain-English summary

South Carolina extended the renewal and payment deadline for eligible biennial coin-operated device licenses and owner-operator licenses from May 31 to July 31, 2020 because of COVID-19 business closings.

The historical biennial amounts stated in the letter were:

• Type I machine: $50; Class I owner-operator: $50.
• Type II machine: $250; Class II owner-operator: $200.
• Type III machine: $4,000; Class III owner-operator: $2,000.

A license renewed during the relief period still ran from June 1, 2020 through May 31, 2022. The full biennial amount was due; it was not prorated because payment occurred later.

The existing decal could remain on the machine until the replacement license was obtained by July 31. During the relief period, the Department would not impose the covered penalties, including the penalty for failing to conspicuously display a valid device license.

The relief did not apply to six- or eight-month seasonal licenses, temporary fair licenses, or municipal or county coin-operated-device renewals.

What this means for you

License holders in 2020

The extension delayed payment and renewal but did not shorten the license period or reduce the tax.

Seasonal and fair operators

Their license types were expressly excluded.

Current license renewals

The dates and amounts are historical. Check current Department rules and fees.

Common questions

Q: What was the extended deadline?
A: July 31, 2020.

Q: Was the biennial tax prorated?
A: No.

Q: Could the old decal stay on the machine temporarily?
A: Yes, until the renewal license was obtained by July 31.

Q: Did the extension cover county or city licenses?
A: No.

Citations and references

• S.C. Code Ann. §§ 12-21-2720, 12-21-2722, 12-21-2728, 12-21-2730, and 12-21-2734
• S.C. Code Ann. § 12-4-320
• SC Revenue Procedure #09-3

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL20-9.pdf

Original ruling text

STATE OF SOUTH CAROLINA

DEPARTMENT OF REVENUE
300A Outlet Pointe Blvd., Columbia, South Carolina 29210
P.O. Box 125, Columbia, South Carolina 29214-0575

SC INFORMATION LETTER #20-9

SUBJECT:

Coin-Operated Device License and Owner/Operator License Renewal Date Extended Due to COVID-19
(Coin-Operated Device License Tax)

DATE:

May 18, 2020

AUTHORITY:

S.C. Code Ann. Section 12-4-320 (2014)
SC Revenue Procedure #09-3

SCOPE:

An Information Letter is a written statement issued to the
public to announce general information useful in complying
with the laws administered by the Department. An Information
Letter has no precedential value.

Coin-Operated Device License and Owner/Operator License Renewal Extended. Due to
unprecedented business closings during the Coronavirus (COVID-19) pandemic, the South
Carolina Department of Revenue is providing additional time to renew biennial licenses for coinoperated devices or machines, and for owner/operator licenses, that expire May 31, 2020. As a
result, a license holder will have until July 31, 2020 to pay and renew these licenses.
License Tax Amount. The amount of the biennial license tax depends on the type of machine or
device. The license tax due upon renewal of a coin-operated device or machine license, and
owner/operator’s license, during the relief period of June 1, 2020 to July 31, 2020 as provided in
Code Sections 12-21-2720, 12-21-2730, and 12-21-2728, is listed below.
Type of Machine or Device
Type I Machine

Class of Owner/Operator

$

50

Class I

$

50

Type II Machine $

250

Class II

$

200

Type III Machine $ 4,000

Class III

$ 2,000

Note: The relief does not apply to seasonal licenses (six or eight months) issued under Code
Section 12-21-2734(B) and (C) and temporary fair licenses issued under Code Section 12-212722. This relief also does not apply to any municipal or county coin-operated device license
renewal.
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License Period. A license renewed during this relief period will be valid from June 1, 2020
through May 31, 2022. As such, the license tax due by the July 31, 2020 relief date will be the
entire license tax amount indicated above, without regard to proration.
Display of Valid License and Penalty Waiver. The license decal currently on the coin-operated
device or machine should remain on the device until the renewal license is obtained no later than
July 31, 2020. During this relief period, the Department will not apply penalties with respect to a
coin-operated device license or owner/operator license eligible for this relief, including penalties
for failure to conspicuously display a valid coin-operated device license.
Questions. Persons with questions concerning the coin-operated device or machine license or
owner/operator license renewal relief should contact the Department at 1-844-898-8542 toll free
or email [email protected].
Website Information. For up-to-date information concerning special relief for persons and
businesses impacted by Coronavirus (COVID-19), visit the Department’s website at:
www.dor.sc.gov.

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