Legal Opinion
Tourism Expenditure Review Committee v. City of Myrtle Beach
Supreme Court of South Carolina
Decided May 8, 2013No. Appellate Case No. 2011-200407; No. 27249PublishedCited by 2 opinions
1Opinion of the CourtJustice 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 on all sleeping accommodations provided to overnight guests. S.C.Code Ann. § 12-36-920(A) (Supp.2012). That seven percent tax is composed of several components,…
2Cases cited9 opinions
- Brown v. Oregon State BarOregon Supreme Court · 1982
- Department of Community Affairs v. Massachusetts State College Building AuthorityMassachusetts Supreme Judicial Court · 1979
- South Carolina Electric & Gas Co. v. South Carolina Public Service AuthoritySupreme Court of South Carolina · 1949
- Entergy Nuclear Generation Co. v. Department of Environmental ProtectionMassachusetts Supreme Judicial Court · 2011
- Sunset Cay, LLC v. City of Folly BeachSupreme Court of South Carolina · 2004
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3Cited by2 opinions
- City of Myrtle Beach v. Tourism Expenditure Review CommitteeSupreme Court of South Carolina · 2014
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