City of Miami v. Schonfeld

The City of Miami appeals a final decree which enjoins the collection of an occupational license tax from the appellee, Abe Schonfeld. The city sought to collect the license tax because the city contended that Mr. Schonfeld is engaged in the business of operating apartment houses. The decree was entered against the city in a suit brought by Schonfeld.

The city sought to collect the tax under the authority of Section 35-1 of The Code of the City of Miami, Florida, 1957, which reads in part as follows:

“Every person engaged in or managing any business, profession or occupation referred to in…