Home Health Service, Inc. v. South Carolina Tax Commission

Finney, Justice:

Appellant is a non-profit corporation licensed to operate bingo games in South Carolina. During the operation of bingo, S.C. Tax Commission undercover agents observed a runner, an employee of the house, covering numbers for players temporarily excused from the floor. The respondent issued a citation and imposed a $1,000 fine against appellant for violating the Bingo Act by permitting its employees to substitute for players during their absence.

Appellant sought an injunction from the circuit court, but the request was denied. Prior to the hearing on the injunction, respondent…