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Florida Attorney General Reports

Decided September 1, 1983Published

1Opinion of the Court

Mr. Guy L. Carlton Collier County Tax Collector Courthouse — Building C Naples, Florida 33942

Martin E. Roepstorff Supervisor of Occupational Licenses Collier County

Dear Mr. Carlton:

This is in response to your request for an opinion on substantially the following question:

CAN COLLIER COUNTY REQUIRE LOCAL SALES REPRESENTATIVES, DISTRIBUTORS, OR AGENTS OF NATIONAL MANUFACTURING AND/OR DISTRIBUTING OR SALES ORGANIZATIONS ENGAGED IN INTERSTATE COMMERCE TO OBTAIN A COUNTY OCCUPATIONAL LICENSE (PAY AN OCCUPATIONAL LICENSE TAX) IF THE PRODUCTS SOLD ARE DISTRIBUTED AND TRANSPORTED IN INTERSTATE…

2Cases cited5 opinions

  1. Caldwell v. North CarolinaSupreme Court of the United States · 1903
  2. Davis v. VirginiaSupreme Court of the United States · 1915
  3. Isern v. City of West MiamiSupreme Court of Florida · 1971
  4. Armstrong v. City of TampaSupreme Court of Florida · 1960
  5. Olan Mills, Inc. v. City of TallahasseeSupreme Court of Florida · 1958

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