Florida/Georgia Personal Injury & Workers Compensation

...tes, [1] to wit: DO COIN-OPERATED MUSIC AND AMUSEMENT MACHINES AND DEVICES CONSTITUTE "PERMANENT BUSINESS LOCATIONS" WITHIN A MUNICIPALITY WHICH ARE SUBJECT TO AN OCCUPATIONAL LICENSE TAX FOR THEIR OPERATION WITHIN THE LIMITS OF A MUNICIPALITY UNDER § 205.042, FLORIDA STATUTES? Appellee, Lawson Music Co., Inc....

...sic and amusement machines and devices at such locations. Appellee, Booker T. Robinson, (Robinson) operates a restaurant where one such device is located. The appellant, City of Lakeland, (Lakeland) enacted an ordinance on April 24, 1972 pursuant to § 205.042, Florida Statutes, supra, imposing an occupational license tax of $15 per machine on machines such as Lawson has installed in Robinson's restaurant. The 1973 tax was paid under protest and a suit was filed seeking a refund and injunction against further assessment of the tax. After hearing, the trial court concluded that the occupational license provided under § 205.042, Florida Statutes, is unlawful as applied to Lawson and Robinson and entered its final judgment accordingly....

...that the machine was owned and serviced, when required, by Lawson. Counsel for the respective litigants agree that the sole question for our decision is whether Lawson can be said to be operating a "permanent business location" within the purview of § 205.042, supra....

...We acknowledge that our Supreme Court has construed these similar provisions to hold that, except for an ad valorem tax, a municipal tax which is not authorized by general law is unconstitutional. City of Tampa v. Birdsong Motors, Inc., 261 So.2d 1, 3 (Fla. 1972). *307 We also have no difficulty construing Section 205.042, Florida Statutes (1975) [1] to authorize a municipality, by an appropriate ordinance or resolution, to levy an occupational license tax for engaging in any business, profession, or occupation within its jurisdiction....

...Following the attempted enforcement of the occupational license tax, Carolina Freight brought a declaratory and injunctive action in the court below. The trial court found that the transfer facility operation constitutes a "permanent business" and is therefore taxable under Tampa City Code section 20-2 and section 205.042, Florida Statutes (1985)....

...The legislature has enacted comprehensive general legislation having statewide application for the licensing of motor vehicles. See ch. 320, Fla. Stat. (1985); art. VII, § 1(b), Fla. Const. This preempts motor vehicle license taxes to the state. See § 320.0104(2), Fla. Stat. (1985). The City contends that section 205.042 provides the necessary statutory authority for imposition of the occupational license tax on Carolina Freight's vehicles....

...We hold that this argument has no merit and does not warrant further consideration. Furthermore, having affirmed the lower court on state preemption grounds, we need not address the additional constitutional grounds for the trial court's decision. We now turn to the tax on the transfer facility. Section 205.042 enables municipalities to levy an occupational license tax on any person maintaining a permanent business location or branch office within the municipality, or on any other person who transacts business in interstate commerce, provide...

...x is not prohibited by article I, section 8 of the United States Constitution (the commerce clause). We need not review the trial court's conclusion that the operation of the transfer facility constitutes a "permanent business" within the meaning of section 205.042 because we reverse on constitutional grounds....

22. Plaintiffs observe that, "[p]ursuant to Section 205.042, Florida Statutes, prior to adopting an ordinance

prescribes the fine that may be imposed. Section 205.042, Florida Statutes, authorizes the governing

Statutes, is the "Local Business Tax Act."3 Section 205.042, Florida Statutes, authorizes the governing

Security number as a means of identification.3 Section 205.042, Florida Statutes, provides: "The governing

power to remit or compromise taxes. . . ."4 Section 205.042, Florida Statutes, authorizes the governing

governmental agencies within Palm Beach County. Section 205.042, F.S., authorizes municipalities to impose

municipality impose a local business tax pursuant to section 205.042, Florida Statutes, on all businesses, professions

license tax provided for in s. 205.042(3), F. S. Section 205.042, F. S., authorizes the governing body of an

general law. See, s 9(a), Art. VII, State Const. Section 205.042, F.S., as amended, provides the authorization

see also 42 C.J.S. Include, p. 525, et seq. Section 205.042, F.S., provides by general law authorization

imposed under the provisions of this chapter. Section 205.042, F. S., authorizes a municipality's governing

A. Butterworth Attorney General RAB/tls 1 Section 205.042, Fla. Stat. 2 Section 205.043(1)(a), Fla. Stat

interstate commerce to the wholesalers? SUMMARY: Section 205.042(3), F. S., permits a municipality to levy an

a particular municipality's jurisdiction. Section 205.042, F.S., authorizing municipalities to levy occupational

LICENSE TAX PURSUANT TO s. 205.042(3), F.S.? Section 205.042, F.S., provides that a municipality's governing

regulation of the sale of alcoholic beverages. Section 205.042, Florida Statutes, authorizes municipalities

obtain an occupational license from the city. Section 205.042, Florida Statutes, authorizes the governing

by Chapter 29347, Laws of Florida, 1953. 5. Section 205.042, Florida Statutes, 1977, authorizes plaintiff

prior to final adoption of the ordinance, section 205.042, Florida Statutes, requires the local governing

duties granted and imposed by former Ch. 167. Section 205.042(1) in pertinent part provides: The governing

corporation of the agent's place of residence. Section 205.042, F.S., is other authorization for a municipality

Fla. Stat. 8 See, s. 205.042, Fla. Stat. 9 Section 205.042(1)-(3), Fla. Stat. Among those who may not

privilege of engaging in a business in Key West, § 205.042, Fla.Stat. (1987); instead, it imposes an occupational

license tax ordinance enacted pursuant to section 205.042, Florida Statutes. The local real estate association

provide a sufficient basis for licensing. Section 205.042(1) and (2), F. S., appears to focus on enterprises

Attorney General Opinion on this matter.1 Section 205.042, Florida Statutes, authorizes the governing

Title as an abstracting company was upheld. Section 205.042, Florida Statutes (1979), grants municipalities

occupational license ordinance, adopted pursuant to section 205.042, Florida Statutes, violates the First and Fourteenth

respective purposes . . . . (Emphasis supplied.) Section 205.042, F. S., provides general law authorization