Southern Bell Telephone & Telegraph Co. v. Ray

COBB, Judge.

This appeal involves a dispute between the telephone company and the county tax collector as to the legal rate that the county may charge as an occupational license tax. Both parties below, Southern Bell Telephone & Telegraph Company and Ray, as Tax Collector of Seminole County, moved for summary judgment. The trial court agreed with the tax collector’s interpretation of the disputed statute, and entered summary judgment in his favor.

The State of Florida has levied occupational license taxes upon a variety of businesses and occupations since 1891. The state charged telephone…