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Florida Attorney General Reports

Decided March 29, 1979Published

1Opinion of the Court

Eugene M. Steinfeld City Attorney Margate

QUESTION:

May a municipality require an occupational license under s.205.042, F. S., of individuals selling wares at a flea market or swap shop?

SUMMARY:

For a person selling wares at a flea market or swap shop to be liable for a municipal occupational license, the municipality must determine that the person `maintains a permanent business location' within the jurisdiction of the city. The municipality must evaluate the type of activity sought to be taxed in terms of the statutes authorizing taxation of occupations and consider the restrictions on that…

2Cases cited4 opinions

  1. Talcott v. HollDistrict Court of Appeal of Florida · 1969
  2. Duffin v. TuckerSupreme Court of Florida · 1933
  3. City of Lakeland v. Lawson Music Co., Inc.District Court of Appeal of Florida · 1974
  4. Berry v. City of Dania, Circuit Court of the 17th Judicial Circuit of Florida, Broward County1963

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