Legal Opinion
Ventures South Carolina, LLC v. South Carolina Department of Revenue
Supreme Court of South Carolina
Decided May 12, 2008No. 26486PublishedCited by 4 opinions
1Opinion of the CourtJustice Beatty
The operator of a gambling cruise ship appeals the Administrative Law Court’s (the ALC’s) finding that section 3-11-400 of the South Carolina Code requires monthly reports of gross proceeds, not just the percentage of winnings to losses. We reverse.
FACTUAL/PROCEDURAL BACKGROUND
The enactment of section 3-11-400 took effect on June 1, 2005. At that time, Appellant Ventures South Carolina, LLC, (hereinafter, “SunCruz”) operated a gambling cruise vessel under the name of “SunCruz Casinos” out of Horry County. Pursuant to section 3-11-400, SunCruz submitted reports to the Department of Revenue…
2Cases cited7 opinions
- Hodges v. RaineySupreme Court of South Carolina · 2000
- Kiriakides v. United Artists Communications, Inc.Supreme Court of South Carolina · 1994
- TNS Mills, Inc. v. South Carolina Department of RevenueSupreme Court of South Carolina · 1998
- Ray Bell Construction Co. v. School DistrictSupreme Court of South Carolina · 1998
- South Carolina State Ports Authority v. Jasper CountySupreme Court of South Carolina · 2006
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Cabiness v. Town of James IslandSupreme Court of South Carolina · 2011
- Cabiness v. Town of James IslandSupreme Court of South Carolina · 2011
- Carla Denise Garrison v. Target CorporationSupreme Court of South Carolina · 2022
- Lazicki-Thomas v. South Carolina Budget & Control BoardSupreme Court of South Carolina · 2008