Municipal Ass'n v. AT & T Communications of the Southern States, Inc.

Pursuant to Rule 228, SCACR, we accepted the following question on certification from the United States District Court for the District of South Carolina: “Does South Carolina law allow municipalities to impose by ordinance a 5% per month penalty for the late payment of business license taxes?” We hold South Carolina law allows municipalities to impose such a penalty by ordinance.

BACKGROUND FACTS 1

The plaintiff Municipal Association of South Carolina (MASC) is a non-profit organization composed of 229 municipalities in South Carolina. 2 In 1999, the General Assembly enacted the South Carolina…