Legal Opinion
City of Spartanburg v. Public Service Commission
Supreme Court of South Carolina
Decided March 29, 1984No. 22072PublishedCited by 3 opinions
1Opinion of the Court
Harwell, Justice:
The City of Spartanburg appeals from a Public Service Commission Order affirmed by the Circuit Court. We affirm.
The City increased its business license tax on utilities by ordinance on December 17,1979. Under the ordinance, Southern Bell must pay a tax equal to 1% of its gross receipts for “intrastate and local business do'ne in the city.” The Public Service Commission allows the company to pass on the percentage of the business license tax which exceeds a cap approved by the PSC to customers within the local exchange area. (Southern Bell General Subscriber Services Tariff…
2Cases cited4 opinions
- Lark v. Bi-Lo, Inc.Supreme Court of South Carolina · 1981
- State Ex Rel. City of West Plains v. Public Service CommissionSupreme Court of Missouri · 1958
- City of Montrose v. Public Utilities CommissionSupreme Court of Colorado · 1979
- City of Newport News v. Chesapeake & Potomac Telephone Co.Supreme Court of Virginia · 1957
3Cited by3 opinions
- City of Montrose v. Public Utilities CommissionSupreme Court of Colorado · 1987
- Southern Bell Telephone & Telegraph Co. v. City of SpartanburgSupreme Court of South Carolina · 1985
- Duke Power Co. v. Public Service CommissionSupreme Court of South Carolina · 1989