ORDERS:
ORDER AND DECISION
STATEMENT OF THE CASE
This matter comes before the Administrative Law Judge Division pursuant to an application
for a beer and wine permit and sale and consumption license by Marshall G. Floyd, d/b/a Happy
Misfits. The South Carolina Department of Revenue and Taxation denied Mr. Floyd's application
as it did not appear that Marshall G. Floyd met the requirements of S.C. Code Ann. § 61-3-425
(Supp. 1993), as Mr. Floyd owed delinquent taxes to the Federal Government.
The Petitioner made a timely request for a hearing, and a hearing was held before the
Administrative Law Judge Division in Anderson, South Carolina, on December 20, 1994,
concerning this matter. Notice of the time, date, place and nature of the hearing was timely served
upon all parties of interest. Petitioner did not appear at the hearing, and the Court did not give
prior consent to his absence. Petitioner's applications for a retail permit to sell beer and wine and
license to sell mini-bottles are denied.
SUMMARY OF THE EVIDENCE
On September 8, 1994, Marshall G. Floyd filed with the South Carolina Department of
Revenue and Taxation applications for a retail permit to sell beer and wine and a sale and
consumption (mini-bottle) license. On September 13, 1994, the Department notified Mr. Floyd
that it had been provided information indicating that Mr. Floyd had an outstanding tax liability
with the federal government and informed him how to resolve this matter. On September 21,
1994, Mr. Floyd requested a hearing. Marshall G. Floyd, nor anyone on his behalf, appeared at
the scheduled hearing. The Department made a timely motion to deny Mr. Floyd's applications
under Temporary Operating Procedures Rule 23.
FINDINGS OF FACT
By a preponderance of the evidence, I make the following findings:
1. This Division has personal and subject matter jurisdiction.
2. The applicant is seeking an on-premise beer and wine permit and a sale and consumption ("mini-bottle") license located at 4920 Highway 24, Anderson, Anderson
County, South Carolina.
3. The applicant was informed by the Respondent that it could not approve his
applications due to his outstanding tax liability to the federal government, and was informed how
to resolve that liability.
4. The Department made a timely motion to deny the applications of Marshall G. Floyd
under Temporary Operating Procedures Rule 23.
CONCLUSIONS OF LAW
Based upon the foregoing Findings of Fact, I conclude as a matter of law, the following:
1. S.C. Code Ann. § 1-23-600 (Supp. 1993) grants jurisdiction to the Administrative
Law Judge Division to hear contested cases under the Administrative Procedures Act.
2. S.C. Code Ann. § 61-1-55 (Supp. 1993) grants to the Administrative Law Judge
Division the powers, duties and responsibilities as a hearing officer in protested and contested
matters governing alcoholic beverages, beer and wine.
3. S.C. Ann. § 61-3-425 (Supp. 1993) prohibits the issuance of a license or permit
under Title 61 unless the South Carolina Department of Revenue and Taxation and the Internal
Revenue Service determine that the applicant does not owe any delinquent taxes.
ORDER
Based upon the Findings of Fact and Conclusions of Law, It is hereby:
ORDERED AND ADJUDGED that the applications of Marshall G. Floyd are denied.
AND IT IS SO ORDERED.
___________________________________
Marvin F. Kittrell
Chief Administrative Law Judge
Columbia, South Carolina
January 10, 1994 |
