Terms Used In South Carolina Code > Title 12 > Chapter 21 > Article 24 - Bingo Tax Act

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Ball: means a ball, disk, square, or other object upon which is printed a letter and number which corresponds to the letter and number of a square on a bingo card. See South Carolina Code 12-21-3920
• Building: means a structure surrounded by exterior walls or permanent firewalls. See South Carolina Code 12-21-3920
• Cage: means a device, whether operated manually or by air blower, in which bingo balls are placed before the bingo game begins. See South Carolina Code 12-21-3920
• Caller: means the house representative who is responsible for drawing bingo balls and announcing the configuration and the result of each drawing to the players. See South Carolina Code 12-21-3920
• Card: means a printed or nonprinted design on which there are arranged five horizontal rows and five vertical columns forming twenty-five squares. See South Carolina Code 12-21-3920
• Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
• Contract: A legal written agreement that becomes binding when signed.
• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Department: means the South Carolina Department of Revenue. See South Carolina Code 12-21-3920
• Distributor: means a person who brings or sells bingo cards in this State and who is approved by the department. See South Carolina Code 12-21-3920
• Donee: The recipient of a gift.
• Donor: The person who makes a gift.
• Drawing: means the indiscriminate selection of a single ball from the cage. See South Carolina Code 12-21-3920
• Electronic dabber: means a hand-held electronic device that allows a player to store, display, and mark bingo card faces that have been downloaded or activated as authorized by the bingo ticket. See South Carolina Code 12-21-3920
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Ex officio: Literally, by virtue of one's office.
• Fair: means a recognized annual state or county fair. See South Carolina Code 12-21-3920
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Fraud: Intentional deception resulting in injury to another.
• Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. ^{Source: OCC}
• Fund: means the Parks and Recreation Development Fund. See South Carolina Code 12-21-3920
• game: means a specific game of chance, commonly known as bingo, in which prizes are awarded on the basis of designated numbers or symbols on a card conforming to numbers and symbols selected at random. See South Carolina Code 12-21-3920
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• House: means the nonprofit organization and promoter licensed with the department. See South Carolina Code 12-21-3920
• individual: means a human being. See South Carolina Code 12-2-20
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Manufacturer: means a person who manufactures bingo cards for use in this State and who is approved by the department. See South Carolina Code 12-21-3920
• Marker: means a device which indicates the number called. See South Carolina Code 12-21-3920
• Master-board: means the receptacle used by the house to display balls which are drawn during the bingo game. See South Carolina Code 12-21-3920
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Nonprofit organization: means an entity which is organized and operated exclusively for charitable, religious, or fraternal purposes and which is exempt from federal income taxes pursuant to Internal Revenue Code Section 501(c)(3), 501(c)(4), 501(c)(7), 501(c)(8), 501(c)(10), or 501(c)(19). See South Carolina Code 12-21-3920
• Oath: A promise to tell the truth.
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• partnership: includes a limited liability company taxed for South Carolina income tax purposes as a partnership;
  
  (2) "partner" includes a member of a limited liability company taxed for South Carolina income tax purposes as a partnership;
  
  (3) "corporation" includes a limited liability company or professional or other association taxed for South Carolina income tax purposes as a corporation; and
  
  (4) "shareholder" includes a member of a limited liability company taxed for South Carolina income tax purposes as a corporation. See South Carolina Code 12-2-25
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• person: includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and
  
  (2) "individual" means a human being. See South Carolina Code 12-2-20
• Personal property: All property that is not real property.
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Player: means one who participates in a game of bingo other than as an agent, promoter, or representative of the house. See South Carolina Code 12-21-3920
• Promoter: means an individual, corporation, partnership, or organization licensed as a professional solicitor by the Secretary of State who is hired by a nonprofit organization to manage, operate, or conduct the licensee's bingo game. See South Carolina Code 12-21-3920
• Quorum: The number of legislators that must be present to do business.
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. ^{Source: FDIC}
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Session: means a consecutive series of games which must occur only between the hours of 12:00 p. See South Carolina Code 12-21-3920
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• Site system: means a computer accounting system commonly referred to as a point of sale system used in conjunction with electronic dabbers. See South Carolina Code 12-21-3920
• Statute: A law passed by a legislature.
• Trustee: A person or institution holding and administering property in trust.
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.