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9 Florida opinions name it 3 courts 1935–2020 0 in the last five years
The cases below were cited by Florida courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
Alachua County v. Expedia, Inc.green2 sentences2015Expedia, 110 So. 3d at 945 (“The [supreme court] did not hold, nor was it asked to address, whether the taxable privilege addressed in the [TDT] is exercised by those renting rooms from hotels or by those renting rooms to tourists.”). 2015Expedia, 110 So.3d at 945 (“The [supreme court] did not hold, nor was it asked to address, whether the taxable privilege addressed in the [TDT] is exercised by those renting rooms from hotels or by those renting rooms to tourists.”). | 1 | 2 |
Miami Dolphins, Ltd. v. Metro. Dade Countygreen2 sentences2015See Miami Dolphins, 394 So.2d at 989 . 2013Appellants contend that their position that the taxable privilege is exercised by tourists is supported by our supreme court’s opinion in Miami Dolphins, Ltd. v. Metropolitan Dade County, 394 So.2d 981 (Fla.1981). | 1 | 2 |
Alachua County v. Expedia, Inc.green2 sentences2020Our decision on this issue is guided by the holdings in Alachua II, 175 So. 3d at 737 , and Alachua County v. Expedia, Inc. (Alachua I), 110 So. 3d 941 , 946–47 (Fla. 1st DCA 2013). 2020See Alachua II, 175 So. 3d at 735 (“[I]t is irrelevant to the taxation issue at hand which actors are involved and what roles they play in transactions for facilitating transient hotel room reservations.”). | 1 | 1 |
Schnurmacher Holding, Inc. v. Noriegagreen1 sentence1997See § 212.031(2)(a); Schnurmacher Holding, Inc. v. Noriega, 542 So.2d 1327, 1329 (Fla.1989). [2] The Department points out that case law from outside Florida is consistent with its conclusion that the arrangements at issue in this case were licenses to use real property. | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Florida. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Educational Films Corp. of America v. Ward
green
2 sentences1935Educational Films Corp. v. Ward, 282 U. S. 379 , 51 S. Ct. 170 , 75 L. 1935Educational Films Corp. v. Ward, 282 U. S. 379 , 51 S. Ct. 170 , 75 L. | 2 | 1935–1935 |
J.M. v. Gargett
green
2 sentences2015Similarly, for the TRT, we read the disputed language as “every [hotel] is exercising a taxable privilege [that] engages in the business of renting, . . . .” Id. 2015Similarly, for the TRT, we read the disputed language as “every [hotel] is exercising a taxable privilege [that] engages in the business of renting, ....” Id. | 1 | 2015–2015 |
Longo v. Alweiss
green
1 sentence2001Fla. 75-267 (1975) (City of Jacksonville Department of Housing and Urban Renewal Development is liable for sales taxes due on rentals received from the leasing of commercial property acquired through urban renewal and leased temporarily until disposed of); 75-278 (1975) (transient rentals tax applicable to dockage charges imposed by the Port of Palm Beach District); 80-47 (1980) (for the purposes of Ch. 212 , Fla. Stat., generally, a statutorily created health facility authority is a "person" operating a business which engages in a taxable privilege under s. 212.031 (1), Fla. Stat., when it re | 1 | 2001–2001 |
Maas Brothers, Inc. v. Dickinson
green
1 sentence2001Fla. 75-267 (1975) (City of Jacksonville Department of Housing and Urban Renewal Development is liable for sales taxes due on rentals received from the leasing of commercial property acquired through urban renewal and leased temporarily until disposed of); 75-278 (1975) (transient rentals tax applicable to dockage charges imposed by the Port of Palm Beach District); 80-47 (1980) (for the purposes of Ch. 212 , Fla. Stat., generally, a statutorily created health facility authority is a "person" operating a business which engages in a taxable privilege under s. 212.031 (1), Fla. Stat., when it re | 1 | 2001–2001 |
Rutledge v. Chandler
green
1 sentence1984But if the tax is computed upon the valuation of the property, and assessed by assessors, either where it is situated or at the owner's domicile, although privileges may be included in the valuation, it is considered a property tax. 445 So.2d at 1008 . | 1 | 1984–1984 |
State Ex Rel. Adams v. Lee
green
1 sentence1954Adams v. Lee, supra, the same result was reached in an opinion of this Court, written by Mr. Justice Davis, [ 122 Fla. 639 , 166 So. 258 ] when he said: "* * * The `realization' privilege, when contrived to be burdened with a license tax measured solely by the gross sales or gross receipts realized in the course of exercise of the taxable privilege, so proposed to be charged for as a means of raising revenue, is in its nature variable solely and only according to the amount of the realization, and not by the nature or quality of the instrumentality of realization. * * * To put it another way, | 1 | 1954–1954 |
Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.
Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.