ORDERS:
ORDER
This matter is pending before the Administrative Law Judge Division pursuant to S. C. Code Ann.
§ 12-21-2720(C) (Supp. 1995) which provide that the owner or operator of any coin-operated
device which is exempt from Section 16-19-60 and is subject to licensing under Section
12-21-2720(A) and which has multi-player stations, shall purchase a separate license for each
such station any such multi-player station counts as a machine when determining the number of
machines authorized for licensure under Section 21-21-2804(A). Petitioner is seeking
determination that it may continue to operate multi-player video games machines which were
licensed and operating under a single license prior to the revenue ruling and the amendment to
Section 12-21-2720(C) until the expiration of those licenses on May 31, 1997, and such machines
should be treated as a single coin-operated device of the purpose of Section 12.21-2804(A) of the
South Carolina Code.
The same issues were raised in "South Carolina Department of Revenue and Taxation vs.
Rosemary Coin Machines, Inc." A decision was issued by the Honorable Marvin F. Kittrell, Chief
Administrative Law Judge and an Order denying a motion to reconsider the decision. The
Department subsequently appealed the case to the Richland County Court of Common Pleas
(Docket No. 96-CP-40-1219). A resolution of the issues in this matter will dispose of most of the
issues pending in the matter before the Administrative Law Judge Division.
Based upon these factors, the parties 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,
this matter is STAYED until a final decision or settlement of the Rosemary Coin Machine case.
It is further ORDERED, that all parties are under a continuing duty to provide a copy of any
order rendered by the Circuit Court in that case or any Orders of Settlement with terms attached
to this Division with service of same on opposing counsel.
AND IT IS SO ORDERED.
___________________________
ALISON RENEE LEE
Administrative Law Judge
April _____, 1996
Columbia, South Carolina |
