Himes v. Department of Revenue

OPINION OF THE COURT

JAMES T. NELSON, Circuit Judge.

AMENDED FINAL JUDGMENT

This cause is before the Court upon the stipulation of the parties in open court that there are no material facts in dispute and that the only questions to be resolved are those of law. The parties, having filed initial and reply memoranda of law presenting their adverse positions to the Court, and the Court being thereby and otherwise fully advised, finds as fact that:

Findings of Fact

At issue here is whether the Section 212.03, F.S. and Section 125.0104, F.S. tax (commonly referred to as the transient rental tax) *5applies…