Orange County v. Bellsouth Telecommunications, Inc.

ORFINGER, R. B., J.,

dissents.

I respectfully dissent. In my view, the majority’s analysis is flawed in that it assumes, without proof, that the public service tax was paid on all of the over-earnings refunded to BellSouth’s Orange County customers. That assumption not only lacks record support, but also fails to take into account the regulatory scheme to which BellSouth is subject.

BellSouth provides local telephone service to residents of Orange County. Under Florida law, BellSouth is required to collect and remit to Orange County a seven percent “public service” tax on “the total amount…