From www.wdwinfo.com

SeaWorld pays first quarterly dividend
Jun 17, 2013

SeaWorld Entertainment Inc. paid its first quarterly dividend last week, after going public in April. Stockholders will receive 20 cents for each share. Annually, SeaWorld plans to pay 80 cents a share, but this could change in the future. SeaWorld President and Chief Executive Officer Jim Atchison said, "That's a matter we intend to kind of revisit over time. I can't say that we have any plans...based on our early performance, but it is something we will revisit from time to time and decide what the appropriate policy is going to be moving forward."

SeaWorld won't need to pay federal income taxes until 2017, so this policy can be flexible. The company's IPO raised a surprising $702 million and share prices has risen since then.