South Carolina              
Administrative Law Court
Edgar A. Brown building 1205 Pendleton St., Suite 224 Columbia, SC 29201 Voice: (803) 734-0550

SC Administrative Law Court Decisions

CAPTION:
DOR vs. Christ Temple Church of Anderson, d/b/a Bingo City, and Jane Robbins

AGENCY:
South Carolina Department of Revenue

PARTIES:
Petitioner:
South Carolina Department of Revenue

Respondents:
Christ Temple Church of Anderson, d/b/a Bingo City, and Jane Robbins
 
DOCKET NUMBER:
03-ALJ-17-0411-CC

APPEARANCES:
Lynn M. Baker
Attorney for Petitioner

W.T. Lewis, Pro Se for
Christ Temple Church of Anderson
 

ORDERS:

CONSENT ORDER

This case was initiated through an administrative violation issued against the Respondents, Christ Temple Church of Anderson (Christ Temple Church) d/b/a Bingo City, and Jane Robbins (Robbins), Promoter of Bingo City, by the South Carolina Department of Revenue (Department). A violation was issued against the Respondents for failure to comply with various provisions of the Bingo Tax Act, S.C. Code Ann. Section 12-21-3910, et seq (Supp. 2002). Specifically, the Respondents were charged with a violation of S.C. Code Ann. Sections 12-21-3990 and 12-21-4220 as set forth in the Final Determination of the Department dated August 29, 2003. The Department issued its Final Determination sustaining the violation and seeking a monetary penalty of five thousand dollars ($5000) as well as license revocation of the Respondents. The Respondents appealed this matter and the case was transmitted to the Administrative Law Judge Division (ALJD).

Prior to a hearing on this matter, the Respondent, Christ Temple Church of Anderson, entered into an agreement with the Department resolving the violation issued against it. The agreement is incorporated in this Order and is as set forth below:

1.For the violation set forth in the Final Determination dated August 29, 2003, Christ Temple Church agrees to pay a fine of two thousand five hundred dollars ($2500). In consideration of the payment of this amount, the Department agrees not to seek revocation of Christ Temple’s bingo license as it relates to the pending matter.

2.The Respondent, Christ Temple Church, agrees to pay this amount in monthly installments of two hundred dollars ($200.00) for ten consecutive months beginning on February 15, 2004 and ending on November 15, 2004. The balance of five hundred dollars ($500.00) shall then be paid by December 15, 2004 for a total payment of $2500.00. Nothing shall prohibit Christ Temple Church from making payments in an amount greater than stated herein in an effort to resolve the debt before full payment is due on December 15, 2004.

3.The Department agrees that this constitutes full and final settlement of the violation as set forth in the Final Determination issued against Christ Temple Church of Anderson d/b/a Bingo City.

4.The Department and Christ Temple Church of Anderson further agree that failure to comply with any provision herein shall result in the reinstatement of the original penalties as set forth in the Department’s Final Determination. The Department and Christ Temple Church agree that this matter is settled with prejudice as relates to Respondent, Christ Temple Church of Anderson.

I find the agreement to be fair and equitable and will approve such agreement and order its adoption. This Court retains continuing jurisdiction to enforce this Order. This matter is resolved with prejudice as it relates to the Respondent, Christ Temple Church of Anderson d/b/a Bingo City.

AND IT IS SO ORDERED.

____________________________________

The Honorable Carolyn C. Matthews

Administrative Law Judge


_December 15, 2003

Columbia, South Carolina


Brown Bldg.

 

 

 

 

 

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