Legal Opinion
City of Miami v. Kayfetz
Supreme Court of Florida
Decided April 22, 1947PublishedCited by 24 opinions
1Opinion of the Court
BUFORD, J.:
On the 25th day of July, 1946, the City Commission of the City of Miami, Florida, enacted Ordinance No. 3139. The pertinent provisions of that ordinance are:
“Sec. 32. Rate and amount of excise tax. That there is hereby levied and imposed by the City upon each and every purchase of admission to, attendance at, or enjoyment of, any night club show on or after the 1st day of September, 1946, an excise tax the amount whereof shall be twenty-five (25c) cents for each purchaser. The operator is hereby required and it shall be his duty hereunder to render a bill to each purchaser, and the…
2Cases cited7 opinions
- Amos v. GunnSupreme Court of Florida · 1922
- Heriot v. City of PensacolaSupreme Court of Florida · 1933
- Drake v. PhillipsIllinois Supreme Court · 1866
- Ex parte SimsSupreme Court of Florida · 1898
- City of Pensacola v. LawrenceSupreme Court of Florida · 1937
2 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Fox Bakersfield Theatre Corp. v. City of BakersfieldCalifornia Supreme Court · 1950
- Pepin v. City of DanburySupreme Court of Connecticut · 1976
- City of Tampa v. Birdsong Motors, Inc.Supreme Court of Florida · 1972
- Belcher Oil Company v. Dade CountySupreme Court of Florida · 1972
- City of Albuquerque v. Cauwels & Davis, Management Co.New Mexico Supreme Court · 1981
19 more not listed; retrieve them via the Exa API.