South Carolina Supreme Court Finds County, City Road Maintenance Fees Not Taxes

The South Carolina Supreme Court ruled that road maintenance fees imposed by Aiken County and the City of Aiken were not taxes. The taxpayers sought declaratory relief and refunds, arguing the fees were unlawful taxes. The Court concluded that the road maintenance fees did not qualify as “taxes” under the state Revenue Procedures Act (RPA). The Court said a tax under the RPA must be either established under title 12, or be assessable or collectible by the Department of Revenue (DOR), and the road maintenance fees met neither condition. First, the road maintenance fees were not established under title 12 ...