South Carolina              
Administrative Law Court
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SC Administrative Law Court Decisions

CAPTION:
American Amusement Company vs. SCDOR

AGENCY:
South Carolina Department of Revenue

PARTIES:
Petitioners:
American Amusement Company

Respondents:
South Carolina Department of Revenue
 
DOCKET NUMBER:
95-ALJ-17-0546-CC

APPEARANCES:
n/a
 

ORDERS:

ORDER

This matter came before me for a status conference to determine the impact of a Decision and Order issued by Chief Judge Marvin F. Kittrell of the Division in the case, South Carolina Department of Revenue and Taxation (DOR) vs. Rosemary Coin Machines, Inc., Docket No. 95-ALJ-17-0498-CC. That case involved a citation issued by DOR relating to the licensing of video poker machines with multi-player stations. Judge Kittrell's order provides that the amendments to S.C. Code Ann. §12-21-2720(C) effective July 1, 1995 that require a separate license for each station of a machine with multi-player stations are prospective in application.

Thus, any licenses for multi-player station machines which were properly issued before July 1, 1995 remain in effect until the end of that license period. A license for each station is not required on July 1, 1995 for multi-player station machines already displaying a valid license. This Order is the subject of a Motion for Reconsideration filed by the Department on January 9, 1996.

The parties also indicate that a case involving similar issues is pending before the circuit court in Richland County. The case of Andrews Amusement Company vs. South Carolina Department of Revenue and Taxation bearing Docket No. 95-CP-40-3618 involves among other issues, a request for an injunction to allow video operators to continue to operate without fear of the Department issuing citations relating to licensing under S.C. Code Ann. § 12-21-2720(C) on multi-player station video poker machines until a final judgement on the interpretation of the amendments is rendered.

Based upon these factors, both parties again have requested that this pending case be held in abeyance. Therefore it is,

ORDERED, that in the interest of judicial economy and to prevent potential inconsistent rulings in the enforcement, this matter is STAYED.

It is further ORDERED, that another status conference will be conducted within ten (10) days after receipt of an order in either the Rosemary Coin Machines case or the Andrews Amusement case. All parties are under a continuing duty to provide a copy of any orders issued to this Division with service of same on opposing counsel.

AND IT IS SO ORDERED.





__________________________

ALISON RENEE LEE

Administrative Law Judge



January ______, 1996

Columbia, South Carolina


Brown Bldg.

 

 

 

 

 

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