CopyCited 36 times | Published | Supreme Court of Florida
...ed and imposed; and enforce the receipt and collection of the same in the manner now provided by the laws of the state for the assessment and collection of state taxes and licenses." An additional statute pertinent to the decision here is Fla. Stat. § 212.081(3) (b), F.S.A....
...valid municipal ordinances which are in effect and under which a municipal tax is being levied and collected on July 1, 1957." By virtue of Ch. 61-2927, Laws of Florida (1961), the power of the City of Tampa to levy taxes is controlled by Fla. Stat. § 212.081 and § 167.43, F.S.A....
...The taxpayer is taxed $10.00 for the first $3,000 in sales and $1.00 for every $1,000 in sales thereafter. The taxes are levied over and above the flat license tax paid by the respondents for the privilege of operating an automobile dealership. Fla. Stat. § 212.081, F.S.A....
...1968 had any effect whatsoever on the powers of either the municipalities or special districts of the State of Florida. Allegation is also made that the Tampa Ordinance in question having been enacted before July 11, 1957, was "grandfathered" under Section 212.081(3) (b), Fla....
...ized under a general statute. Accordingly, the only obstacle asserted by the majority to the Tampa taxing ordinance is its treatment of the ordinance as a "sales" tax which it suggests is prohibited by the second general statute which it sets forth, § 212.081(3) (b)....
...We have heretofore expressly so held in several cases referred to later. At the end of the majority opinion mention is made of this well-founded point of petitioners, that the Tampa Ordinance is exempt from the sales tax preemption by the state, in the very statute in question, to-wit, Fla. Stat. § 212.081(3) (b)....
...Such may be the effect of the provision but it is really a clear-cut exemption. And it nullifies any argument that the ordinance is a "sales" tax because it doesn't make any difference since it is expressly exempted. And so here is another general law (§ 212.081(3) (b)) under which the Tampa tax may function as "grandfathered" within it, if you wish....
...of 1961," which is immaterial here, an amendment to the basic 1917 Charter of the City of Tampa. This precise tax has been in effect since 1954 in that Charter. It must be held to have been in contemplation of the legislature in its passage of later § 212.081(3) (b) to limit the sales tax to the state, because the Legislature chose to exempt "municipal ordinances which are in effect." It is accordingly perfectly valid under this general law....
...have changed this situation as apparently sought to be inferred. The proviso referred to in the emphasized Charter language that there could be no other tax imposed was already there in 1954 and when the state taxing statute here was enacted, § 212.081(3) (b)....
...Neither, however, should such obfuscation overshadow the clear and irrefutable point of law that the City of Tampa's license tax in question is valid as "grandfathered" by the express terms of the very statute by which it is struck down as a prohibited "sales" tax under Fla. Stat. § 212.081(3) (b). To do so simply ignores the exception which is set forth in that statute or "repeals" it by judicial fiat. That is the prerogative of the Legislature. The proviso of this general law, Fla. Stat. § 212.081(3) (b), meets the very test which the majority sets up and which is indeed provided in our new 1968 Constitution, Art....
CopyPublished | District Court of Appeal of Florida | 1970 Fla. App. LEXIS 6384
...ity of Lakeland v. Amos, 1932,
106 Fla. 873 ,
143 So. 744 ; City of DeLand v. Florida Public Service Co., 1935,
119 Fla. 804 ,
161 So. 735 ; Bentley-Gray Dry Goods Co. v. City of Tampa, 1939,
137 Fla. 641 ,
188 So. 758 . Appellants contend that F.S. §
212.081, F.S.A. precludes the imposition of a sales tax by a municipality. §
212.081(3) provides in part: “It is also the legislative intent that there shall be no pyramiding or duplication of excise taxes levied by the state under this chapter, and no municipality shall levy any excise tax upon any privilege, admission,...
...The City of Tampa originally enacted the ordinance imposing the tax here involved in 1954. Therefore, appellees contend that the municipal ordinance in effect and under which a municipal tax was being levied and collected was not impaired by the enactment of F.S. § 212.081, F.S.A....
...property, paving, sewerage, or sidewalk assessments. * * *” (Emphasis supplied). Chapter 61-2927 repealed all laws and parts of laws in conflict therewith. We hold that the tax imposed by the City of Tampa, being a sales tax, is viola-tive of F.S. § 212.081, F.S.A....
