Bearden v. Metropolitan Dade County

The appellant Ralph H. Bearden, Jr., filed a class action challenging the validity of Ordinance No. 70-27 of Metropolitan Dade County, which imposed an excise tax on purchases of designated utility services in the unincorporated area of Dade County. Pertinent provisions thereof were:

“There is hereby levied and imposed by the county upon every purchase in the unincorporated area of electricity, metered gas, bottled gas, fuel oil, telephone service, and water service, included in or reflected by any bill rendered by the seller to the purchaser an excise tax which shall be determined as follows:

“…