State Ex Rel. Murray v. Wood

Petitioner owns and operates an automobile sales agency in the City of Miami in connection with which he also operates a service department and two used car lots from which he sells secondhand automobiles. On sales made from all these businesses, he pays the gross receipts tax imposed by Chapter 16848, Acts of 1935.

As required by Chapter 18011, Acts of 1937, he applied to respondent, as Tax Collector of Dade County for license' to transact business for the current year tendering with the application $75.50, said sum being $25.00 State license tax and $12.50 County license tax, plus County…