Merritt Square Corp. v. State, Dep't of Revenue

SMITH, Acting Chief Judge.

Merritt Square appeals from a circuit court judgment holding it liable to pay the tax imposed by Section 203.01, Florida Statutes (1975), on receipts collected from its shopping center tenants for electricity produced by Merritt Square and sold to its tenants. The text of the statute clearly requires payment of the tax:

Every person . . . receiving payment for electricity for light, heat or power . . . shall report semiannually to the Department of Revenue . . . the total amount of gross receipts derived from business done within this state . . . and, at the same…