Polk County v. Rogers

OPINION

in which HERSCHEL P. FRANKS and D. MICHAEL SWINEY, JJ„ joined.

In this appeal from the Polk County Chancery Court the Appellant, Glenda B. Rogers, d/b/a Ocoee River Rats, contends that evidence presented at trial showed that the classification of whitewater rafting businesses and their customers under a private act applicable to the Appellee, Polk County, assessing a privilege tax on guided rafting ticket sales by such businesses in Polk County is without reasonable basis and that the Trial Court’s finding to the contrary was in error. We affirm the judgment of the Trial Court and we…