General Telephone Co. v. Pasco County

LEHAN, Judge.

These two cases were consolidated on appeal. In each, General Telephone Company appeals a summary final judgment in favor of the county in an action brought by General Telephone for a declaratory judgment and partial refund of occupational license taxes paid for the fiscal year 1980-1981. We reverse in both cases.

This decision rests upon an interpretation of section 205.033(l)(b), Florida Statutes (1980 Supp.), which sets out the rates for occupational license taxes. Prior to 1972, the state levied occupational license taxes. When the right to levy these taxes was transferred to…