SC SC Revenue Ruling #98-23 Minibottle or Retail Liquor Store License 1998-12-16

Under RR 98-23, who could protest a South Carolina beer, wine, minibottle, or retail liquor license, and what made the protest valid?

Short answer: A county resident or person living within five miles could file a written, timely protest with the required applicant, location, reasons, and hearing-attendance statement. A protest declining a hearing, or missing required information, was invalid under the ruling.

Apply this to your situation

This page answers the general question as of 1998. Ezel answers yours, under current South Carolina tax law, with citations.

Currency note: this ruling is from 1998
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: SC Revenue Ruling #98-23 is historical alcohol-licensing procedure based on statutes enacted in 1998 and applies by its terms to protests for applications filed on or after June 11, 1998. Filing addresses, deadlines, hearing bodies, forms, standing, and statutory requirements may have changed; verify the current Department process before filing. A Revenue Ruling remains the Department's position only until superseded or modified. This summary is informational only and is not legal advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

South Carolina Revenue Ruling 98-23 explained the 1998 procedure for protesting the issuance or renewal of a beer and wine permit, retail liquor-store license, or minibottle license.

A protester had to live either in the county where the permit or license was sought or within five miles of the proposed location. The protest had to be written, timely mailed to the Department, and identify the protester, the applicant or license holder, the premises, specific reasons for denial, and whether the protester wished to attend a contested-case hearing.

Under the ruling, stating that the protester did not want to attend a hearing made the protest invalid. A protest stating an intent to attend was valid only if it contained all required information and the Department confirmed that the protester intended to appear and testify. A person who affirmed attendance but failed to appear could be assessed a fine, penalty, or court costs by the Administrative Law Judge Division.

Deadlines and required contents

  • A protest against a new permit or license had to be postmarked by the deadline in the published or posted Notice of Application.
  • A renewal protest had to be filed 60 days before the existing permit or license expired.
  • The filing needed the protester's name, address, and telephone number.
  • It needed the applicant or holder's name and the premises address.
  • It needed specific reasons why the application should be denied.
  • It needed an affirmative hearing-attendance statement; declining a hearing invalidated the protest.
  • A person relying on the five-mile rule rather than county residence had to say so.

Common questions

Q: Was the Department's protest form mandatory? No. The ruling said a letter was sufficient if it contained all legally required information and the protester affirmed an intent to attend the hearing.

Q: What happened after a valid protest to a new application? The Department would not issue the permit or license until the protest was resolved and issuance was determined to be required.

Q: Could an existing business continue operating during a renewal protest? The ruling said the permittee or licensee could operate under the existing permit or license until final adjudication, plus 30 days.

Q: Should someone use the 1998 address and procedure today? Not without verification. This page preserves the ruling's historical procedure; current statutes, forms, addresses, and deadlines may differ.

Citations and references

  • S.C. Code Ann. § 61-4-525 (beer and wine permit protests)
  • S.C. Code Ann. §§ 61-6-185 and 61-6-1825 (retail liquor-store and minibottle license protests)
  • 1998 Act No. 363 (identified by the ruling as enacting the protest requirements)

Subject

Protesting a Beer and Wine Permit or an Alcoholic Liquors License

Source

Original ruling text

State of South Carolina

Department of Revenue
301 Gervais Street, P.O. Box 125, Columbia, South Carolina 29214

SC REVENUE RULING #98-23

SUBJECT:

Protesting a Beer and Wine Permit or an Alcoholic Liquors License
(Minibottle or Retail Liquor Store License)
(ABC)

EFFECTIVE DATE:

Applies to protests for applications filed on or after June 11, 1998.

SUPERSEDES:

All previous documents and any oral directives in conflict herewith.

REFERENCES:

S. C. Code Ann. Section 61-4-525 (Enacted June, 1998)
S. C. Code Ann. Section 61-6-185 (Enacted June, 1998)
S. C. Code Ann. Section 61-6-1825 (Enacted June, 1998)

AUTHORITY:

S. C. Code Ann. Section 12-4-320 (Supp. 1997)
SC Revenue Procedure #97-8

SCOPE:

A Revenue Ruling is the Department of Revenue’s official advisory
opinion of how laws administered by the Department are to be
applied to a specific issue or a specific set of facts, and is provided
as guidance for all persons or a particular group. It is valid and
remains in effect until superseded or modified by a change in the
statute or regulations or a subsequent court decision, Revenue
Ruling or Revenue Procedure.

HOW TO PROTEST A BEER OR WINE PERMIT
OR AN ALCOHOLIC LIQUOR LICENSE
Code Sections 61-4-525, 61-6-185 and 61-6-1825 set forth the requirements a person must
follow when protesting the issuance or renewal of a beer and wine permit, retail liquor store
license and a minibottle license. See Act No. 363 of 1998.
The following will address these requirements:

1.Q.

A.

Who may protest the issuance or renewal of a beer and wine permit or an alcoholic
liquor license?
Any person who:

  1. resides in the county in which the permit or license is requested to be granted;
    or
  2. resides within five miles of the location for which the permit or license is
    requested
    may protest the issuance or renewal of a beer and wine permit or an alcoholic liquor
    license.

  3. Q. Is the protest required to be in writing?
    A. Yes.

  4. Q. Where is the protest mailed?
    A. All protests must be mailed to:
    SC Department of Revenue
    ABL Licensing Section - Protest
    P.O. Box 125
    Columbia, South Carolina 29214
    A protest concerning the issuance of a new permit or license must be mailed to the
    department and postmarked on or before the date set forth in the “Notice of Application”
    published in the newspaper or the “Notice” posted at the site. If a valid protest is
    received with respect to the issuance of a new permit or license, the new permit or
    license will not be issued until the protest is resolved and the determination is made
    that the permit or license must be issued.
    A protest concerning the renewal of an existing permit or license must be filed with the
    department sixty days prior to the expiration of the existing permit or license. If a valid
    protest is received with respect to the renewal of a permit or license, the permittee or
    licensee may operate under the existing permit or license until the matter is finally
    adjudicated, plus thirty days.
    2

4. Q. What information must the protest contain?
A. A protest must contain the following information:

  1. the name, address, and telephone number of the person filing the protest;
  2. the name of the applicant for the permit or license and the address of the
    premises sought to be licensed, or the name and address of the permit or license
    holder if the application is for renewal;
  3. the specific reasons why the application should be denied; and
  4. a statement by the person protesting the application as to whether or not he or
    she wishes to attend a contested case hearing before the Administrative Law Judge
    Division. Important: If the protest states that the protestant does not wish to
    attend a contested case hearing before the Administrative Law Judge
    Division, then the protest is invalid and the department must continue to
    process the application and must issue the permit or license if all other
    statutory requirements are met. See Question #6 below.
    Note: If the protestant does not reside in the same county in which the permit or license is
    requested, then the protestant must state that he or she lives within five miles of the
    location for which a permit or license is requested.

  5. Q. If a protest does not contain all of the above information, is the protest a valid
    protest?
    A. No. The protest is invalid and the department must continue to process the application
    and must issue the permit or license if all other statutory requirements are met.

  6. Q. If the protest states that the protestant does not wish to attend a contested case
    hearing before the Administrative Law Judge Division, is the protest valid?
    A. No. The protest is invalid and the department must continue to process the application
    and must issue the permit or license if all other statutory requirements are met.

  7. Q. If the protest states that the protestant wishes to attend a contested case hearing
    before the Administrative Law Judge Division, is the protest valid?
    3

A. Yes, provided the protest contains all the information listed in the answer to Question #4
and the department has determined, via letter, e-mail, fax or some other method, that the
protestant does intend to attend the contested case hearing and offer testimony before the
Administrative Law Judge Division.

  1. Q. If the protestant advised the department of his or her intention to attend the
    contested case hearing before the Administrative Law Judge Division, but does not
    attend the hearing, what are the consequences for not attending the hearing?
    A. A person who files a protest and fails to appear at a hearing after affirming a desire to
    attend the hearing may be assessed by the Administrative Law Judge Division a fine or
    penalty to include court costs.

9.Q.

Does the department publish a form that can be used to protest the issuance or
renewal of a permit or license?

A. Yes, attached to this revenue ruling is a form that can be used to protest the issuance or
renewal of a permit or license. However, please note that this form is not required. Any
letter containing the information required by the law, as discussed in this revenue ruling, is
sufficient to constitute a valid protest provided the protestant affirms to the department a
desire to attend the hearing before the Administrative Law Judge Division.

SOUTH CAROLINA DEPARTMENT OF REVENUE

s/
Burnet R. Maybank, III, Director
Columbia, South Carolina
December 16
, 19 98

4

SOUTH CAROLINA DEPARTMENT OF REVENUE
ALCOHOLIC BEVERAGE PROTEST FORM
PERSON FILING THE PROTEST:
Name:
Address:

City:

County:
Fax No. (

Zip Code:
)

Phone No.: (

)

E-Mail Address:

If you do not live within the same county as the location that is being protested, do you live within
No:
(Check One)
five (5) miles of the location being protested: Yes:
LOCATION BEING PROTESTED:
Name of Applicant or Permit/License Holder:

Location Being Protested:
Address:

City:

County:

Zip Code:

Type of Permit or License Being Protested (Check All Appropriate Spaces):
Beer and Wine Permit:
New Location:

Liquor License:
Renewal:

REASONS FOR PROTEST (Attached Additional Pages If Needed):

(REASONS CONTINUED)

I,
, will
will not
(Check Only One) attend a contested case
hearing before the Administrative Law Judge Division and offer testimony as to why I believe the
location listed in this protest should not be issued a new beer and wine permit and/or liquor
license or should not have its beer and wine permit and/or liquor license renewed.
Please note the following:
(1) If the protest states that the protestant does not wish to attend a contested case
hearing before the Administrative Law Judge Division, then the protest is invalid and the
department, by law, must continue to process the application and must issue the permit or
license if all other statutory requirements are met.
(2) If the protest is valid and states that the protestant wishes to attend a contested case
hearing before the Administrative Law Judge Division, then the department must
determine, via letter, e-mail, fax or some other method, that the protestant does intend to
attend the contested case hearing and offer testimony before the Administrative Law
Judge Division.
(3) If the protestant advised the department of his or her intention to attend the contested
case hearing before the Administrative Law Judge Division, but does not attend the
hearing, then such protestant may, by law, be assessed a fine or penalty to include court
costs.
(4) The protestant must either live in the same county as the location that is being
protested or must live within five (5) miles of the location being protested.
Under penalties of perjury, the information contained in this protest form is true and correct to the
best of my knowledge.

Signature of Person Protesting Permit/License

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