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Florida Attorney General Reports

Decided February 11, 1982Published

1Opinion of the Court

Mr. Joseph G. Spicola, Jr. City Attorney City of Tampa 315 East Kennedy Boulevard Tampa, Florida 33602

Dear Mr. Spicola:

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

IS FUEL OIL ORDERED FROM AND SHIPPED BY COMMON CARRIER BY A FUEL OIL DEALER OR DISTRIBUTOR WITHIN THE CITY OF TAMPA TO A PURCHASER LOCATED OUTSIDE THE CORPORATE LIMITS OF THE CITY TAXABLE AS A `PURCHASE' WITHIN THE CITY UNDER s 166.231, F.S.?

Section 166.231(1)(a), F.S., authorizes the city to levy a tax on `the purchase' of certain utility services, the tax to be levied `only upon…

2Cases cited5 opinions

  1. State Ex Rel. Hanbury v. TunnicliffeSupreme Court of Florida · 1929
  2. Richard Bertram & Co. v. GreenDistrict Court of Appeal of Florida · 1961
  3. Pestana v. Karinol Corp.District Court of Appeal of Florida · 1979
  4. Leigh v. State ex rel. KirkpartickDistrict Court of Appeal of Florida · 1974
  5. City of Ocoee v. BellDistrict Court of Appeal of Florida · 1959

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