Southern Bell Telephone & Telegraph Co. v. City of Spartanburg

Harwell, Justice:

The city of Spartanburg appeals from a circuit court order voiding the business license tax the city imposed on the respondent Southern Bell. We affirm.

On December 17, 1979 the City of Spartanburg amended its business license ordinance with respect to three utilities. Pursuant to the amendment: (1) “Electric Power Companies” are required to pay “3% of gross receipts” for “supplying electric power, residential, commercial and industrial, within city limits”; (2) “Gas Companies” are required to pay “1% of gross receipts” for “supplying gas within city limits”; and (3)…