Legal Opinion
Carter v. Linder
Supreme Court of South Carolina
Decided November 26, 1990No. 23295PublishedCited by 4 opinions
1Per curiam
This is an appeal from a circuit court decision upholding the constitutionality of Richland County Ordinance No. 1626-87 HR. We affirm.
On June 16, 1987, Richland County Council enacted Ordinance No. 1626-87 HR, a business license tax ordinance (the Ordinance), which requires businesses within the unincorporated areas of Richland County (the County) to pay annual license fees based upon classification and gross income.
The appellants, businesses or individuals operating in unincorporated areas of the County, paid the tax under protest and instituted an action in circuit court seeking to have…
2Cases cited14 opinions
- McGowan v. MarylandSupreme Court of the United States · 1961
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Carley & Hamilton, Inc. v. Snook Chief of the Division of Motor VehiclesSupreme Court of the United States · 1930
- Ex parte HaskellCalifornia Supreme Court · 1896
- Crawford v. Johnston, GovernorSupreme Court of South Carolina · 1935
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3Cited by4 opinions
- Bass v. StateSupreme Court of South Carolina · 1992
- Municipal Ass'n of South Carolina v. Service Ins.District Court, D. South Carolina · 2011
- Olds v. City of Goose CreekSupreme Court of South Carolina · 2018
- Town of Hilton Head Island v. Kigre, Inc.Supreme Court of South Carolina · 2014