Paramount-Gulf Theatres, Inc. v. City of Pensacola

On Rehearing

On rehearing granted, we have reconsidered the effect of Chapter 26139, Laws of Florida, Special Acts of 1949, on the question of the authority of the City of Pensacola to levy the amusement tax here in question and have determined that an erroneous conclusion was reached in the opinion heretofore entered in this cause.

It may be conceded that, since the decision of this court in City of Miami v. Kayfetz, 158 Fla. 758, 30 So.2d 521, a tax of the kind here in question cannot be levied under the express authority of the City of Pensacola to “levy and impose license taxes * * ‘ * upon…