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:
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 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


Brown Bldg.

 

 

 

 

 

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