In addition, soft drink franchisees of the Quench Company and the franchiser view Lemon Quench as a unique product, unlike a soft drink. Such a permit shall be posted in a conspicuous place. Only persons who comply with the requirements of these regulations shall be entitled to receive and retain such a permit. Such a permit may be temporarily suspended by the Health Officer upon the violation by the holder of any of the terms of these regulations, or revoked after an opportunity for a hearing by the Health Officer upon serious or repeated violation. In addition, Lemon Quench of South Carolina is not licensed with DHEC as a soft drink bottling plant.
Customers receive a spoon in order to consume the product.
The courts of this State have held that there is no room for construction when the statute is clear. Where more than one interpretation can be found, the courts have looked for the legislature's intent. However, when neither the statute nor the legislature's intent are clear, it is a well-settled rule of construction that any substantial doubt as to the meaning of a taxing statute should be resolved in favor of the taxpayer, and against the taxing authority. For cases where this rule has been applied, see Clark v. Therefore, any substantial doubt as to the whether or not Lemon Quench is taxable, under the State's soft drink tax, should be resolved in favor of the taxpayer.