Broward County, Florida Board of County Commissioners v. Burnstein

HERSEY, Judge.

In this class action the county appeals from a judgment requiring it to refund $790,435.00 collected from attorneys as occupational license fees from 1980 to 1984.

Section 205.032, Florida Statutes (1972), allowed counties to levy an occupational license tax, provided that: 1) fifteen days’ notice is given by the county between the first and last readings of the resolution or ordinance, in a newspaper of general circulation; and 2) the notice contains proposed classifications and tax rates. Pursuant to the statute, appellant properly levied an occupational license tax by adopting…