Green v. Sesac, Inc.

RAWLS, Chief Judge.

The Comptroller appeals a summary decree entered by the chancellor which held that Sesac was not liable for the payment of the gross receipts tax as provided in Section 543.28, Florida Statutes, F.S.A. The pertinent portion of said statute is as f ollows:

“There is levied, and there shall be collected, a tax, for the act or privilege of selling, licensing, or otherwise disposing of performing rights in compositions in this state, in an amount equal to three per cent of the gross receipts of all such sales, licenses or other dispositions of performing rights in this state,…