Collier County v. Freni

RYDER, Judge.

Appellants challenge the final summary judgment awarding taxpayers refunds of local taxes levied under an invalidated ordinance. We reverse.

This is the third time this court has reviewed the proceedings in the circuit court regarding Collier County’s ordinance no. 90-43. See Freni v. Collier County, 573 So.2d 1054 (Fla. 2d DCA 1991) (Freni I); Freni v. Collier County, 588 So.2d 291 (Fla. 2d DCA 1991) (Freni II). The ordinance permitted a local tourist development tax authorized by the Local Option Tourist Development Act (the Act), section 125.0104, Florida Statutes (1987). The…