In SC we have to have an Admission permit displayed at the ticket booth. This charges an "admissions tax" on any ticket that provides admission. Movies, concerts, etc. anything that charges admission pays an admission tax. However, the customer does not really even know such thing exists. It is 5% of your ticket sales though, so it does add up. For drinks, t-shirts, anything else you will have to charge regular sales tax. Hope this helps. We do not charge it on top of the ticket price, even though every 20 dollars of ticket sales we take in the state gets a dollar so base your ticket price accordingly. We didnt want to deal with counting change back etc. so just kept it a flat rate and paid it and went on about our business. There are still lots of people who "slide under the radar" but here it is a misdemeanor and up to 500 dollars per day that you operate without the license. Hope this helps.