SOUTHERN BELL v. CITY OF SPARTANBURG

22325

285 S.C. 495 (1985)

331 S.E.2d 333

SOUTHERN BELL TELEPHONE AND TELEGRAPH COMPANY, Respondent, v. CITY OF SPARTANBURG and Katherine Moore, its Treasurer and Director of Finance, Appellants.

Supreme Court of South Carolina.

Decided May 17, 1985.


Attorney(s) appearing for the Case

T. Emmett Walsh and William E. Walsh, both of Gaines & Walsh, Spartanburg, for appellants.

James B. Drennan, III, of Drennan & Shelor, Spartanburg, Fred A. Walters, and William J. Quirk, A. Camden Lewis, of Columbia, for respondent.


Heard April 22, 1985.

Decided May 17, 1985.

HARWELL, Justice:

The city of Spartanburg appeals from a circuit court order voiding the business license tax the city imposed on the respondent Southern Bell. We affirm.

On December 17, 1979 the City of Spartanburg amended its business license ordinance with respect to three utilities. Pursuant to the amendment: (1) "Electric Power Companies" are required to pay "3% of gross receipts" for "supplying...

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