Labruce v. City of North Charleston

Ness, Justice:

Appellants instituted this action for the recovery of business license taxes paid under protest. The trial court sustained the respondent’s demurrer finding a defect of parties defendant. We affirm.

Appellants are businessmen and professionals operating within the corporate limits of the City of North Charleston. On February 13, 1975, the City enacted its Business License Ordinance and assessed the taxes. Appellants paid the assessments under protest and instituted this action pursuant to Section 65-2661 et seq., Code of Laws, 1962. Section 65-2663 provides:

“The remedies and…