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CITY OF SPARTANBURG v. PUBLIC SER. COMM. OF S.C.

22072

281 S.C. 223 (1984)

314 S.E.2d 599

The CITY OF SPARTANBURG, Appellant, v. The PUBLIC SERVICE COMMISSION OF SOUTH CAROLINA and Southern Bell Telephone and Telegraph Company, Respondents.

Supreme Court of South Carolina.

March 29, 1984.

Attorney(s) appearing for the Case

T.E. Walsh, of Gaines & Walsh, Spartanburg, for appellant.

Arthur G. Fusco and C. Dukes Scott, Columbia, for The Public Service Commission.

William F. Austin, A. Camden Lewis and Fred A. Walters, Columbia, for Southern Bell.

March 29, 1984.

HARWELL, Justice:

The City of Spartanburg appeals from a Public Service Commission Order affirmed by the Circuit Court. We affirm.

The City increased its business license tax on utilities by ordinance on December 17, 1979. Under the ordinance, Southern Bell must pay a tax equal to 1% of its gross receipts for "intrastate and local business done in the city." The Public Service Commission allows the company to pass on the percentage...

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