Lee v. Bigby Electric Co., Inc.

— The legislature of 1935 enacted Chapter 17178, Laws of Florida, the pertinent part of which is as follows:

“An Act to Impose a License Tax on Persons, Firms and Corporations Engaged in the Business of Constructing Certain Public Works and Providing for the Disposition of Funds Derived from such License.

“Be It Enacted by the Legislature of the State of P'lorida :

“Section 1. Every person, firm or corporation who, for a fixed price, commission, fee or wage, offers' or bids to construct within the State of Florida any public building, highway, street, sidewalk, bridge, culvert, sewer or water…