Legal Opinion
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Florida Attorney General Reports
Decided March 24, 1978Published
1Opinion of the Court
Charles H. Spooner City Attorney Coral Gables
QUESTION:
Does s. 205.042(3), F. S., permit the City of Coral Gables to levy an occupational license tax on wholesalers who are not licensable under s. 205.042(1) or (2), since a large percentage of the products of these wholesalers is shipped by interstate commerce to the wholesalers?
SUMMARY:
Section 205.042(3), F. S., permits a municipality to levy an occupational license tax on persons engaged in interstate commerce `within its jurisdiction,' if not prohibited by the Commerce Clause of the United States Constitution. A wholesaler located outside…
2Cases cited21 opinions
- Walling v. Jacksonville Paper Co.Supreme Court of the United States · 1943
- Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
- Nippert v. City of RichmondSupreme Court of the United States · 1946
- Higgins v. Carr Brothers Co.Supreme Court of the United States · 1943
- Walker Oil Company, Inc., and Big S Oil Company v. Hudson Oil Company of Missouri, Inc.Court of Appeals for the Fifth Circuit · 1969
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