Legal Opinion · Concurring in part, dissenting in part

State v. Flowers

District Court of Appeal of Florida

Decided September 29, 1994No. 92-864Published

1Concurring in part, dissenting in partBooth, Judge

I respectfully dissent, and would affirm the trial court’s holding that section 9 of chapter 90-310, Laws of Florida, violates article III, section 11(a)(2) of the Florida Constitution prohibiting local laws relating to the assessment of taxes for state purposes. In all other respects, I would concur with the majority.

Section 370.07(3), Florida Statutes, provides a surcharge of 50 cents “on each bag of oysters to be paid by the wholesale dealer first receiving, using, or selling oysters after harvesting from the waters of Apalachicola *647Bay.” There is no equivalent surcharge imposed on any of…

2Cases cited6 opinions

  1. State, Department of Citrus v. GriffinSupreme Court of Florida · 1970
  2. C. v. Floyd Fruit Co. v. Florida Citrus CommissionSupreme Court of Florida · 1937
  3. State v. LeavinsDistrict Court of Appeal of Florida · 1992
  4. City of Panama City v. StateSupreme Court of Florida · 1952
  5. City of Daytona Beach Shores v. StateSupreme Court of Florida · 1985

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