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ESA SERVICES v. DEPT. OF REVENUE

No. 4778.

392 S.C. 11 (2011)

707 S.E.2d 431

ESA SERVICES, LLC (formerly ESA Services, Inc.) c/o Extended Stay, Inc., Respondent, v. SOUTH CAROLINA DEPARTMENT OF REVENUE, Appellant.

Court of Appeals of South Carolina.

Decided January 19, 2011.

Attorney(s) appearing for the Case

Carol I. McMahan , Thomas A. McDermott , Ronald W. Urban , and Andrew L. Richardson, Jr. , all of Columbia, for Appellant.

David B. Summer, Jr. , and Faye A. Flowers , both of Columbia, for Respondent.

WILLIAMS, J.

On appeal from the administrative law court (ALC), the Department of Revenue (the Department) argues ESA Services, LLC (ESA) is not entitled to claim certain Job Development Credits (JDCs) pursuant to the South Carolina Enterprise Zone Act of 19951 (the Act) because ESA failed to meet specific obligations as required by the Revitalization Agreement (the Agreement) executed between...

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