Borrego v. Lee

Appellants procured a license under Classification 4, Section 5, Chapter 16774, Acts of 1935, to operate as a vendor spoken of in the Brief as a “Liquor Store” in Tampa, Florida, designated as “The Brass Rail.” The licenses were required, in connection with their liquor business, to offer for sale food and other articles carried in a restaurant. The Appellee, as Comptroller, contending that in addition to the tax for operating a liquor business, they were also liable for the store tax imposed by Subdivision A, Section 4, and the gross receipts- tax imposed by Class 1, Subdivision B, Section 4…