0602. ADMISSION TAX:
A tax of 4% levied upon all paid admissions to all places of amusement within this state and a license tax of 20% on admissions to view "X" rated and unrated motion pictures. Section 12-21-2420 and 12-21-270, 1976 Code as amended.

0603. ADMISSION TAX, DEPARTMENT OF NATURAL RESOURCES:
Revenue derived from the Admissions Tax from fishing piers along the coast of South Carolina is earmarked for the Commercial Fisheries Division of the Department of Natural Resources. Section 12-21-2420, 12-21-2710, 1976 Code.

0604. DOCUMENTARY STAMP TAX:
A tax levied upon bonds, notes, mortgages, conveyances, leases and powers of attorney. The tax is paid by affixing revenue stamps to the taxable instruments. Title 12, Chapter 21, Article 3, 1976 Code.

0606. GIFT TAX:
A tax imposed on the transfer of property by gift. Title 12, Chapter 17, Article 1, 1976 Code.

0607. WORKERS COMPENSATION SELF-INSURED TAX:
Maintenance tax collected from companies operating under self-insured workers compensation plan. Assessments and collections made by the South Carolina Workers' Compensation Commision. Section 42-5-190, 1976 Code.

0608. ADDITIONAL INSURANCE TAX:
A percentage fee on the total premiums written in South Carolina.

0609. ANNUAL INSURANCE TAX:
A tax that is based on a percentage of all premiums written in South Carolina.

0610. BROKERS PREMIUM TAX:
Four percent of the total premiums that brokers write on surplus lines.

0611. FIRE INSURANCE INSPECTION TAX:
A tax that is based on a percentage of the premiums written in South Carolina that contain fire coverage. Purpose of tax is to defray any expenses involved in inspections of buildings and investigations of charges of discrimination of rates. Section 38-5-1250, 1976 Code.

0612. WORKERS COMPENSATION INSURANCE TAX:
A tax based on a percentage of all workers compensation insurance premiums. It is administered and collected by the Insurance Commission. Sections 42-5-140, 150, 1976 Code.

0613. FIRE DEPARTMENT PREMIUM TAX:
A tax based on a percentage of all premiums written in South Carolina that contain fire coverage. Sections 38-57-110/120, 1976 Code.

0614. AUTO INSURANCE COMPANY TAX:
An assessment fee by Department of Insurance on the Automobile Insurance companies operating in the State for the cost of operation of the Rate Division as statistical agent for such business. Assessment based on amount of premium for automobile insurance written in the State General Appropriations Act.

0616. ESTATE TAX:
A tax imposed on transfer of taxable estate. Section 12-15-10 1976 Code.

0617. ADMISSION TAX-BINGO:
License tax charged to persons or organizations conducting bingo games where prizes of cash or merchandise are awarded. Section 12-21-2590, 1976 Code.

0618. WORKERS COMPENSATION SELF-INSURED TAX - WORKERS COMPENSATION INSOLVENCY
FUND:
Revenue collected by the South Carolina Workers' Compensation Commission which is earmarked for transfer to the State Workers Compensation Insolvency Fund by Sections 42-5-190 and 42-7-200, 1976 Code.

0619. WORKERS COMPENSATION INSURANCE TAX - WORKERS COMPENSATION INSOLVENCY
FUND:
Revenue collected by the Insurance Department which is earmarked for transfer to the State Workers Compensation Insolvency Fund by Section 42-7-200, 1976 Code. Sections 42-5-140, 150, 1976 Code.

0621. FIRE ACADEMY BOND TAX:
An additional tax of thirty-five one-hundredths percent imposed annually on the gross premium receipts less premiums returned on canceled policy contracts and less dividends and returns of unabsorbed premium deposits of all fire insurance companies doing business in the State. Section 38-7-30, 1976 Code, as amended.

0622. TRIBAL BINGO TAX:
The tribe shall pay, in lieu of an admission, a head, a license, or any other bingo tax, a special bingo tax equal to ten percent of the gross proceeds received during each session. Section 27- 16-110, 1976 code of laws.

0625. COMMERCIAL NUCLEAR WASTE TAX:
Revenue collected by the Department of Revenue for tax levied at $4.00 per cubic foot of commercial nuclear waste stored or buried in the State of South Carolina. Revenue is earmarked for funding Education Finance Act. (1983-84 General Appropriation Act, Part II.)

0630. UNEMPLOYMENT COMPENSATION INSURANCE TAX:
Contributions made by employers on taxable payroll for the quarter. Section 41-31-10, 1976 Code.

0635. ADMINISTRATIVE CONTINGENCY ASSESSMENT:
Contributions made by employers on taxable payroll for the quarter. Section 41-27-410, 1976 Code.

0640. INSURANCE PREMIUM TAX:
In addition to all license fees and taxes otherwise provided by law, there is levied upon each insurance company licensed by the Commissioner an Insurance Premium Tax based upon total premiums. Section 38-7-20, 1976 Code of Laws.

0645. SECOND INJURY FUND ASSESSMENT:
Assessment upon Worker's Compensation insurance carriers, self-insurers, and the State Worker's Compensation Fund to provide payment of claims as specified in SC Code of Laws, Section 42-9-400.

0650. HOSPITAL TAX:
Every hospital licensed as a general hospital by the Department of Health and Environmental Control is subject to the payment of an Excise, License, or Privilege Tax. Section 12-23-810, 1976 Code.