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OLDS v. CITY OF GOOSE CREEK

Opinion No. 27829.

424 S.C. 240 (2018)

818 S.E.2d 5

Todd OLDS, Petitioner, v. CITY OF GOOSE CREEK, Respondent.

Supreme Court of South Carolina.

Filed August 8, 2018.

Attorney(s) appearing for the Case

Thomas R. Goldstein , of Belk Cobb Infinger & Goldstein, PA, of Charleston, for Petitioner.

Timothy Alan Domin , of Clawson & Staubes, LLC, of Charleston, for Respondent.

Danny C. Crowe , of Crowe LaFave, LLC, of Columbia, for Amicus Curiae, Municipal Association of South Carolina.

The City of Goose Creek (the City) collects a business license fee1 on persons doing business within the city limits. The amount of the fee is based upon a business's gross income from the preceding year. This matter stems from Todd Olds' dispute with the City as to the meaning of "gross income" under...

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