CopyCited 2 times | Published | Florida 2nd District Court of Appeal | 1988 WL 77945
...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). However, the court concluded that the attempted assessment on the fifteen vehicles violates the Florida Constitution, section
205.063, Florida Statutes (1985), and the equal protection clause of the United States Constitution....
...Carolina Freight pays ad valorem taxes on the Tampa facility. We first address the tax on the local tractor trailers. We do not agree with the trial court's conclusion that the tractor trailers are exempt from local occupational license taxation under section 205.063....
...license is paid. The trial court specifically found that the transfer facility does not engage in wholesale or retail sales of tangible personal property. This finding is at odds with the court's conclusion that the tractor trailers are exempt under section 205.063....
CopyAgo (Fla. Att'y Gen. 1975).
Published | Florida Attorney General Reports
business is located and licensed? SUMMARY: Section
205.063, F.S., precludes a city from levying an occupational
CopyPublished | District Court of Appeal of Florida | 1960 Fla. App. LEXIS 2224
which the chancellor found and adjudicated that § 205.63, Fla.Stat., F.S.A.,1 although constitutional on
