VENTURES SOUTH CAROLINA, LLC v. S.C. DEPT. OF REVENUE

No. 26486.

378 S.C. 5 (2008)

661 S.E.2d 339

VENTURES SOUTH CAROLINA, LLC, D/B/A SUNCRUZ CASINOS, Appellant, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Respondent.

Supreme Court of South Carolina.

Decided May 12, 2008.


Attorney(s) appearing for the Case

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

Harry A. Hancock, of South Carolina Department of Revenue, of Columbia, for Respondent.


Justice BEATTY:

The operator of a gambling cruise ship appeals the Administrative Law Court's (the ALC's) finding that section 3-11-400 of the South Carolina Code requires monthly reports of gross proceeds, not just the percentage of winnings to losses. We reverse.

FACTUAL/PROCEDURAL BACKGROUND

The enactment of section 3-11-400 took effect on June 1, 2005. At that time, Appellant Ventures South Carolina, LLC, (hereinafter, "SunCruz") operated a gambling...

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