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Legal Opinion

Smith v. Florida Department of Revenue

District Court of Appeal of Florida

Decided August 26, 1987No. BP-229Published

1Opinion of the Court

NIMMONS, Judge.

Smith challenges an order upholding Section 336.025, Florida Statutes (1985) (the local option gas tax), and a local ordinance imposing such a tax in Jackson County. We affirm.

Smith owns a truck stop adjacent to Interstate 10 in Jackson County. The truck stop employs 115 to 125 employees and derives 90% of its revenue from truckers, selling about seven million gallons of diesel fuel a year. The Board of County Commissioners of Jackson County advertised a public hearing to consider adopting a local ordinance imposing a five cent per gallon local option gas tax. After the…

2Cases cited8 opinions

  1. Gray v. Central Florida Lumber Co.Supreme Court of Florida · 1932
  2. Eastern Air Lines, Inc. v. Dept. of RevenueSupreme Court of Florida · 1984
  3. Belcher Oil Company v. Dade CountySupreme Court of Florida · 1972
  4. State Ex Rel. James v. GerrellSupreme Court of Florida · 1938
  5. Olan Mills Incorporated v. City of TallahasseeSupreme Court of Florida · 1949

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