FRATERNAL ORDER OF POLICE v. DEPT. OF REV.

No. 24838.

332 S.C. 496 (1998)

506 S.E.2d 495

FRATERNAL ORDER OF POLICE, Charleston Lodge # 3, Pet Helpers, Inc., d/b/a Shipwatch Bingo, Army Navy Union Garrison #2020, Faith Temple Full Gospel Fellowship Church, A Terre Des Hommes USA, Inc., Cherokee Suicide Intervention Center, Inc., Army Navy Garrison # 2165, Lexington Voiture 1211 La Societe Des 40 & 8 d/b/a Sunset Bingo, United Veteran Association, Inc., Roadrunners Softball Association, Inc., United Society of the Blind of Greenwood, The Good Samaritan Mission Center d/b/a Beacon Bingo, Fraternal Order of the Elks (BPOE), Greenville Lodge No. 858, Piedmont Historical Society d/b/a Great American Bingo, Pilgrim's Inn, Inc., West Main Community Club, Ms. Wheelchair South Carolina, Inc., Citizens for Advancement of the Physically Handicapped, Post 174 American Legion-Ladies Auxiliary, HF Help Corporation, Army Navy Garrison # 2156, Cherokee Gaffney Sertoma Club 10752, South Carolina Dairy Goat Association, Grand Strand Optimist Club d/b/a Galaxy Bingo, Miss Dillon County Beauty Pageant, Inc., Church in the Lord Jesus Christ of The Apostolic Faith, Inc.-Chesterfield Church in the Lord Jesus Christ of the Apostolic Faith, Inc.-Lake City, Church in the Lord Jesus Christ of the Apostolic Faith, Inc.-Darlington, Church of the Lord Jesus Christ of the Apostolic Faith, Inc.-Lynchburg, Dovesville Rural Fire Department, Union Baptist Church, VFW # 3181, Appellants, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Respondent.

Supreme Court of South Carolina.

Decided September 14, 1998.

Rehearing Denied October 21, 1998.


Attorney(s) appearing for the Case

Joseph Alton Bivens and Gerald M. Finkel, Finkel & Altman, L.L.C., Columbia; and Mark A. Mason, Mason Law Firm, P.A., Mt. Pleasant, for appellants.

Ronald W. Urban, Harry T. Cooper, Jr., and Jeffrey M. Nelson, South Carolina Department of Revenue, Columbia, for respondent.


FINNEY, Chief Justice:

This is a tax refund case brought by bingo operators. The Department denied the refund, and that ruling was affirmed by the administrative law judge and the circuit court. We affirm in part and reverse in part.

This appeal requires the Court to construe several statutes which were repealed effective October 1, 1997. The parties have stipulated, however, that our decision will govern liability and refunds for the period July 1, 1992 to...

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