Department of Revenue v. Silver Springs Shores, Inc.

These causes are before the court on notice of certiorari to review the decisions of the District Court of Appeal, First District, in Department of Revenue v. Young American Builders, 358 So.2d 1096 (Fla. 1st DCA 1978) and Silver Springs Shores, Inc. v. Florida Department of Revenue, 366 So.2d 1182 (Fla. 1st DCA 1978). The decisions have been certified to this court as passing on a question of great public interest. Therefore we have jurisdiction under article V, section 3(b)(3), Florida Constitution.

The facts are as stated in the opinions of the district court. The question is whether…