Legal Opinion
Business License Opposition Committee v. Sumter County
Supreme Court of South Carolina
Decided April 8, 1991No. 23379PublishedCited by 3 opinions
1Opinion of the Court
Gregory, Chief Justice:
Appellants commenced this suit challenging the validity of a business license tax ordinance adopted by Sumter County Council. The trial judge dismissed the complaint for failure to state facts sufficient to constitute a cause of action under Rule 12(b)(6), SCRCP. We affirm in part and reverse in part.
Appellants’ complaint alleges the following facts. On June 27, 1989, County Council adopted a budget for fiscal year 1989-90.1 The budget provided for $300,000 in revenue from a business license tax. No ordinance imposing such a tax was enacted until six months later.…
2Cases cited3 opinions
- Parker v. Bates, TreasurerSupreme Court of South Carolina · 1949
- State Ex Rel. Edwards v. OsborneSupreme Court of South Carolina · 1940
- United States Fidelity & Guaranty Co. v. City of NewberrySupreme Court of South Carolina · 1969
3Cited by3 opinions
- Town of Hilton Head Island v. MorrisSupreme Court of South Carolina · 1997
- Freemantle v. PrestonSupreme Court of South Carolina · 2012
- Business License Opposition Committee v. Sumter CountySupreme Court of South Carolina · 1992