Central Oil Co. v. Cheney

I dissent. The decision sought to be reviewed conflicts with City of Orlando v. Johnson,1 and City of Orlando v. Natural Gas and Appliance Company,2 giving this Court jurisdiction under § 4, Article V, of the Florida Constitution, F.S.A.

The question presented is whether Florida Statutes § 167.431, F.S.A. authorizes municipal taxation of “all competitive” utility services of whatever kind, rather than limiting taxation to the utility services expressly enumerated in the Statute. Florida Statutes § 167.431, F.S.A. provides in pertinent part as follows:

“The several cities and towns in this state…