North Charleston Land Corp. v. City of North Charleston

Littlejohn, Justice:

This action was commenced by North Charleston Land Corporation, a taxpayer of the City of North Charleston, against the City of North Charleston and various officials collectively referred to as the City. The Complaint seeks a refund of $264.76, municipal business license tax, paid under protest. Additionally, the taxpayer seeks to have the City’s license tax ordinance declared unconstitutional. The issues were referred to a Master in Equity who recommended the dismissal of the complaint. The taxpayer appealed to the Circuit Court which rejected the Master’s…