The Magic Shop is a store that specializes in magic. This shop makes its first appearance in the episode "F.U.N." and in the episode "You Don't Know Sponge," Frank is seen working here.
The exterior of the store is a red building that has chains on it and on the top has the sign with a deck of cards.
The interior of the shop is revealed in the episode "You Don't Know Sponge." It basically has a bunch of magic items inside of the shop.