GTE Mobilnet of Tampa, Inc. v. City of Tampa

DAVIS, Judge.

GTE Mobilnet of Tampa, Inc. (GTE), appeals the trial court’s final declaratory judgment, which ruled that the City of Tampa may tax “long-distance” charges incurred by GTE customers who initiate calls from a cellular telephone to another cellular telephone or a land-line telephone outside the cellular calling area. We reverse and remand with directions to enter a final declaratory judgment in favor of GTE.

In September 1989, the City imposed a municipal service tax on certain telecommunications services pursuant to section 166.231, Florida Statutes (1989). See Tampa, Fla., CODE §…