City of Orlando v. L. A. Johnson

SEBRING, J.:

An ordinance of the City of Orlando imposes an excise tax on every purchase of fuel oil within the corporate limits of the municipality, the tax to be paid by the purchaser at the time of his purchase. The appellee, a dealer in fuel oil, brought a bill of complaint for a declaration of his rights under the ordinance, and to enjoin the City from enforcing the collection of any tax on fuel oil. The City filed its motion to dismiss the bill. It also entered into a stipulation of facts with the appellee in which the parties agreed that the City of Orlando would not file an answer but…