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GREAT GAMES v. S.C. DEPT. OF REVENUE

No. 25081.

339 S.C. 79 (2000)

529 S.E.2d 6

GREAT GAMES, INC., owner/licensee, and Busters, Inc., Appellants, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Respondent.

Supreme Court of South Carolina.

Decided March 6, 2000.

Attorney(s) appearing for the Case

John G. O'Day and Heath P. Taylor, both of Kirkland, Wilson, Moore, Taylor, O'Day & Thomas, P.A., of West Columbia, for appellants.

Harry T. Cooper, Jr. and Nicholas P. Sipe, both of South Carolina Department of Revenue, of Columbia, for respondent.

FINNEY, Chief Justice:

Respondent (Department) sought to impose sanctions upon appellants (Busters) for alleged violations of a video gaming statute1 and regulation.2 The Administrative Law Judge (ALJ) upheld Department's citation, and Busters appealed to circuit court. The circuit court first held it lacked subject matter jurisdiction over the appeal, and alternatively...

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