TOURISM EXPENDITURE v. MYRTLE BEACH

No. 27249.

403 S.C. 76 (2013)

742 S.E.2d 371

TOURISM EXPENDITURE REVIEW COMMITTEE, Appellant, v. CITY OF MYRTLE BEACH, Respondent.

Supreme Court of South Carolina.

Decided May 8, 2013.


Attorney(s) appearing for the Case

John M.S. Hoefer and Chad N. Johnston , both of Willoughby & Hoefer, PA, of Columbia, for Appellant.

Michael W. Battle , of Battle & Vaught, PA, of Conway, for Respondent.


Justice KITTREDGE.

In this declaratory judgment action, the Tourism Expenditure Review Committee appeals the circuit court's declaration of the meaning of section 6-4-10 of the South Carolina Code. We vacate the circuit court's order for lack of subject matter jurisdiction and dismiss this appeal.

I.

This case involves the South Carolina Accommodations Tax Act (Act), which sets forth the administration of the state sales tax of seven percent imposed...

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