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Florida Attorney General Reports

Decided November 3, 1986Published

1Opinion of the Court

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

Mr. Lucien C. Proby, Jr. County Attorney Monroe County Key West, Florida 33040

Gentlemen:

This is in response to your joint request for an opinion on substantially the following question:

MAY A COUNTY LEVY, IMPOSE AND SET AN ADDITIONAL ONE CENT TAX COUNTYWIDE PURSUANT TO s. 125.0104(3)(d), F.S., AS CREATED BY s. 1, CH. 86-4, LAWS OF FLORIDA, WHEN THE TOURIST DEVELOPMENT TAX HAS BEEN IMPOSED IN A SUBCOUNTY SPECIAL DISTRICT FOR THREE YEARS, BUT HAS BEEN IMPOSED COUNTYWIDE FOR TWO YEARS ONLY?

Your…

2Cases cited11 opinions

  1. State v. WebbSupreme Court of Florida · 1981
  2. Johnson v. StateSupreme Court of Florida · 1976
  3. Parker v. StateSupreme Court of Florida · 1981
  4. City of Tampa v. Birdsong Motors, Inc.Supreme Court of Florida · 1972
  5. Belcher Oil Company v. Dade CountySupreme Court of Florida · 1972

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