Panama City v. Hi-Octane Terminal Co.

STURGIS, Judge.

This is an appeal by a taxing authority (Panama City, Florida, a municipal corporation, defendant below) from a final decree which, upon the complaint of a taxpayer (Hi-Octane Terminal Company, plaintiff below), and proofs submitted before the chancellor, held illegal and void, as against the plaintiff, a license tax paid by it under protest.

The tax was levied pursuant to an ordinance imposing license taxes upon sundry persons, firms and corporations exercising, within the city limits, the privilege of engaging in specified businesses, professions and occupations. Under one…