McNickel's, Inc. v. South Carolina Department of Revenue

TOAL, Justice:

This case presents the question whether the South Carolina Department of Revenue (“Department”) exceeded its authority under the Video Game Machines Act when it promulgated the “employee requirement” in 27 S.C.Code Ann. Regs. 117-190 (Supp.1997). We find Department did not and, accordingly, affirm.

Factual/Procedural Background

Two businesses, Black Burner Cafe and Treasures Revived, are located in a strip shopping center in Hilton Head, South Carolina. Black Burner Cafe occupies # 11 Northridge Road, while Treasures Revived occupies # 13 Northridge Road. The businesses are…