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Florida Attorney General Reports

Decided September 30, 1983Published

1Opinion of the Court

Mr. Randy Miller Executive Director Department of Revenue Room 102, Carlton Building Tallahassee, Florida 32301

Dear Mr. Miller:

This is in response to your request for an opinion on the following questions:

1. IS THE DEPARTMENT OF REVENUE AUTHORIZED TO COLLECT TAXES IMPOSED BY ORDINANCE UNDER EITHER SENATE BILL 9-C OR SENATE BILL 12-C?

2. IF THE ANSWER TO QUESTION 1 IS IN THE AFFIRMATIVE, IS THE DEPARTMENT OF REVENUE AUTHORIZED BY STATUTE OR LAW TO PAY OVER THE MONEY COLLECTED BY VIRTUE OF TAXES IMPOSED PURSUANT TO COUNTY ORDINANCE DULY ENACTED UNDER EITHER SENATE BILL 9-C OR SENATE BILL 12-C,…

2Cases cited8 opinions

  1. State ex rel. Greenberg v. Florida State Board of DentistryDistrict Court of Appeal of Florida · 1974
  2. Edgerton v. International CompanySupreme Court of Florida · 1956
  3. Florida State University v. JenkinsDistrict Court of Appeal of Florida · 1975
  4. St. Regis Paper Company v. StateDistrict Court of Appeal of Florida · 1970
  5. State Ex Rel. Hathaway v. SmithSupreme Court of Florida · 1948

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