AMERICAN LEGION POST 15 v. Horry County

Horry County appeals the circuit court’s order requiring the County to refund admissions fees remitted by American Legion Post 15, American Legion Post 17, and Steve Johnson. We affirm in part, reverse in part, and remand.

PACTS

American Legion Post 15 and American Legion Post 17 (the Posts) are non-profit tax-exempt corporations. Johnson is employed by the Posts as the administrator of the Posts’ bingo games. In 1996, the South Carolina Legislature enacted the Bingo Tax Act of 1996 (the Act). S.C.Code Ann. §§ 12-21-3910 to -4300 (2000 & Supp.2008). The Act governs the entrance fees and sale of…