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:
SCDOR vs. Collins Entertainment Corporation, et al

AGENCY:
South Carolina Department of Revenue

PARTIES:
Petitioners:
South Carolina Department of Revenue

Respondents:
Collins Entertainment Corporation, and AAA Cash Corporation, 234 W. Palmetto Street, Florence, S. C.
 
DOCKET NUMBER:
97-ALJ-17-0078-CC

APPEARANCES:
n/a
 

ORDERS:

CONSENT ORDER

On June 13, 1996,, Revenue Officers observed premises at 234 W. Palmetto Street, Florence, South Carolina, containing machines licensed under S.C. Code Ann. § 12-21-2720(A)(3)(Supp.1996). The Revenue Offices alleged that did not have an employee on the premises even though the premises were open for business. Petitioner cited Respondents with an administrative violation for violating S.C. Code Ann. § 12-21-2804(A)(Supp. 1996).

At the hearing on August 26, 1997, the parties informed the Court that an agreement had been worked out to resolve this contested matter. Respondents Collins Entertainment Corporation and AAA Cash Corporation agreed not to operate or to allow the operation on the premises designated as AAA Collectibles, AAA Antiques, and AAA Gold at 234 W. Palmetto Street, Florence, South Carolina, any machine licensed under S.C. Code Ann. §12-21-2720 (A)(3)(Supp. 1996) for a period of six months from August 26, 1997. The Respondent Collins Entertainment Corporation further agrees to pay taxes in the amount of $1,125 to the South Carolina Department of Revenue within thirty days of August 26, 1997 in order to resolve this contested mater.

The parties further agreed that this agreement is not an admission of wrongdoing by any of the Respondents and is a settlement of a contested matter.

I find that the agreement of the parties is a satisfactory resolution of the contested matter between the parties, is fair and reasonable, and hereby order its adoption.

IT IS SO ORDERED.





________________________________

Ralph King Anderson, III

Administrative Law Judge

September 3, 1997

Columbia, South Carolina



I SO MOVE:



______________________________

Nicholas P. Sipe

Attorney for Petitioner

SC Department of Revenue

PO Box 125

Columbia, SC 29214

(803)737-4440



I CONSENT:



______________________________

James H. Harrison

Attorney for Respondents

1819 Hampton Street

Columbia, SC 29201

(803) 256-0049


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