Leon County v. Department of Revenue

ALLEN, Judge.

The appellant, Leon County, challenges the denial of its claim for accrued interest on the constitutional gas tax proceeds addressed in Department of Revenue v. Leon County, 560 So.2d 318 (Fla. 1st DCA 1990). We held in Department of Revenue v. Leon County that the state had made an impermissible service charge deduction from the constitutional gas tax principal. We now hold that the interest earned in connection with this deduction may not be retained by the state, and should be remitted in accordance with the provisions of the constitution.

The constitutional gas tax is created…