It has a very gloomy appearance and is covered by green fog at night in the episode "One Krabs Trash." Its entrance has a chain on the top with a skull in the middle.
Role in series
"One Krabs Trash"
Mr. Krabs decides to get back the soda drinking hat after SpongeBob buried it back with its original owner, Smitty Werben Man Jensen. Mr. Krabs arrives at the cemetery, only to be freaked out by the many creepy sea life that lives there. He eventually spots Squidward putting flowers near a tombstone and crying. Mr. Krabs goes over to the tombstone which reads "Here Lies Squidward's Hopes and Dreams," to which Mr. Krabs replies by saying "What a baby."
He continues his search and eventually finds the grave of Jensen, which is a large tombstone in the shape of the #1. Mr. Krabs digs up the grave and retrieves the Soda Drinking Hat. Jensen suddenly rises out of the ground, demanding Mr. Krabs to return his hat.
Mr. Krabs declines, to which, Jensen calls upon the living dead to help take back his most prized possession. However, Mr. Krabs puts up a fight by taking the head of a skeleton fish and using it as a sword to fight off the monsters. Krabs does this from night until morning until he reaches back to the entrance of the cemetery, excited because he thinks he has one million dollars.
Ned's fake wig flies over the cemetery before flying towards SpongeBob.
"No Nose Knows"
Patrick's nose is buried in the cemetery.
Mrs. Puff and SpongeBob do their boating test here in the beginning of the episode to not hurt anyone.
"No Pictures Please"
Patrick and Rube visits the cemetery to meet Ol' Ribeye, a friend of Patrick's as part of the tour. Rube greets Ribeye, however, he breaks off his arm and causes Ol' Ribeye to chase Patrick and Rube around and then out the cemetery.