Eastern Federal Corporation v. Wasson

Lewis, Chief Justice:

This appeal involves the constitutionality of Section 12-21-2710, South Carolina Code, 1976, which provides:

There shall be a license tax of twenty percent on admissions to view all movies rated “X” by the Motion Picture Association of America or its successor and on all movies which are not rated by the Motion Picture Association of America of its successor.

Plaintiff (respondent) instituted this action seeking to have Section 12-21-2710 declared unconstitutional and also a permanent injunction against its enforcement. The trial judge held the statute unconstitutional as…