Department of Revenue v. Leon County

NIMMONS, Judge.

This appeal presents the question of whether the trial court correctly held that Chapter 83-339, Laws of Florida, is unconstitutional insofar as it provides for a deduction of a six percent service charge from the Gas Tax Collection Trust Fund. We agree with the trial court that the Florida Constitution prohibits this deduction.

Pursuant to Article IX, Section 16, 1885 Florida Constitution as amended, Article XII, Section 9, 1968 Florida Constitution as amended, and Section 206.41, Florida Statutes (1983), the state imposes upon the sale of motor fuel a two cent per gallon tax…