S.C. DEPARTMENT OF REVENUE AND TAXATION v. ROSEMARY COIN MACHINES, INC.

No. 2840.

331 S.C. 234 (1998)

500 S.E.2d 176

SOUTH CAROLINA DEPARTMENT OF REVENUE AND TAXATION, Appellant, v. ROSEMARY COIN MACHINES, INC., Respondent.

Court of Appeals of South Carolina.

Decided May 4, 1998.

Rehearing Denied June 19, 1998.


Attorney(s) appearing for the Case

Harry T. Cooper, Jr., Malane S. Pike, and Nicholas P. Sipe, all of South Carolina Department of Revenue and Taxation, Columbia, for appellant.

Dwight F. Drake and Zoe Sanders Nettles, both of Nelson, Mullins, Riley & Scarborough, Columbia, for respondent.


HOWARD, Judge:

Rosemary Coin Machines, Inc. (Rosemary Coin) brought this action to appeal the assessment of license fees it claims were retroactively charged by the South Carolina Department of Revenue and Taxation (Revenue) for a multi-player video poker machine. Revenue cited Rosemary for having only a single license for a multi-player machine after the video poker licensing statute was amended during the period of the machine's original license to require a separate...

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