Peninsular Telephone Co. v. City of Clearwater

Suit by the Peninsular Telephone Company, a corporation, against the City of Clearwater, a municipal corporation, to enjoin two city ordinances imposing a purchaser-borne tax on telephone and other services, and for a declaratory decree defining plaintiff's status and rights under the ordinances. From the decree, complainant appeals.

Affirmed in part, and reversed in part. The legislature of 1945 enacted Chapter 22829, F.S.A. § 167.43 — 1, authorizing municipalities to levy and collect a purchaser-borne tax not to exceed 10 per cent. on every purchase of electricity, metered or bottled gas,…