FRATERNAL ORDER v. DEPT. OF REVENUE

No. 25566.

352 S.C. 420 (2002)

574 S.E.2d 717

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 # 2154, AMVETS Post 80, Army Navy Garrison # 1994, Army Navy Garrison # 2154, 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.-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 December 9, 2002.


Attorney(s) appearing for the Case

Joseph Alton Bivens and Gerald M. Finkel, both of Finkel & Altman, L.L.C., of Columbia, for appellants.

Harry T. Cooper, Jr., Ronald W. Urban and Sarah G. Major, all of South Carolina Department of Revenue, of Columbia, for respondent.


Chief Justice TOAL:

Fraternal Order of Police et. al. ("Taxpayers") challenge the constitutionality of the Bingo Act of 1989 ("1989 Act"),1 and two additional bingo statutes enacted after the 1989 Act, S.C.Code Ann. §§ 12-21-3441 and 12-21-3610 (Supp.1995).2 Taxpayers brought their challenge in an effort to recover taxes paid to the South Carolina Department...

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