Wallace Corp. v. Overstreet

CARROLL, CHAS., Chief Judge.

The appellant Wallace Corp. sought a declaratory decree in the Circuit Court of Dade County, to establish its exemption for its hotel, against an attempt by the appellee county tax collector to charge the hotel with a dancing and entertainment license tax provided for by Section 205.37, Fla. Stat., F.S.A.

The parties entered into the following stipulation of facts:

“1. The plaintiff is the owner and operator of the Richmond Hotel located at 1757 Collins Avenue, Miami Beach, Dade County, Florida, and was such at all material times.

“2. The defendant is the Tax…