license tax privilege in Florida

1994"So long as they do not impede the free flow of commerce and are not made the subject of regulation by Congress, they are not forbidden.” Clyde-Mallory Lines v. Alabama, 296 U.S. 261, 267 , 56 S.Ct. 194, 196 , 80 L.Ed. 215 , and cases cited.

1994"So long as they do not impede the free flow of commerce and are not made the subject of regulation by Congress, they are not forbidden.” Clyde-Mallory Lines v. Alabama, 296 U.S. 261, 267 , 56 S.Ct. 194, 196 , 80 L.Ed. 215 , and cases cited.

1994While a state may not exact a license tax for the privilege of carrying on interstate commerce (McGoldrick v. Berwind-White Co., supra, 309 U.S. [33] at pages 56-58, 60 S.Ct. [388] at pages 397, 398, 84 L.Ed. 565 , 128 A.L.R. 876 ) it may, for example, exact a fee to defray the cost of purely local regulations in spite of the fact that those regulations incidentally affect commerce.

1994While a state may not exact a license tax for the privilege of carrying on interstate commerce (McGoldrick v. Berwind-White Co., supra, 309 U.S. [33] at pages 56-58, 60 S.Ct. [388] at pages 397, 398, 84 L.Ed. 565 , 128 A.L.R. 876 ) it may, for example, exact a fee to defray the cost of purely local regulations in spite of the fact that those regulations incidentally affect commerce.

1987Instead, the Court found the law to be a deliberate and calculated effort, in the guise of a tax, to penalize certain publishers and to limit the circulation of a selected group of newspapers. [8] Over four decades later, in Minneapolis Star, the Supreme Court struck down a "use tax" on the cost of ink and paper products consumed in the production of publications. 460 U.S. at 577 , 103 S.Ct. at 1367 .

1987Instead, the Court found the law to be a deliberate and calculated effort, in the guise of a tax, to penalize certain publishers and to limit the circulation of a selected group of newspapers. [8] Over four decades later, in Minneapolis Star, the Supreme Court struck down a "use tax" on the cost of ink and paper products consumed in the production of publications. 460 U.S. at 577 , 103 S.Ct. at 1367 .

1980City of Tampa v. Birdsong Motors, Inc., supra; see also AGO 071-303.

1966This case is governed by the rule of law enunciated by Justice Buford in Masters v. Cobb, 1933, 111 Fla. 267 , 149 So. 337 , wherein the court, in construing the predecessor statute to Section 320.24, held that while a city might impose a license tax for the privilege of conducting a business in a truck within the city limits, a municipality could not impose a license tax on the. use of motor driven trucks which are used for the purpose of merely delivering goods, wares and merchandise from vendors to purchasers within the city limits.

1966This case is governed by the rule of law enunciated by Justice Buford in Masters v. Cobb, 1933, 111 Fla. 267 , 149 So. 337 , wherein the court, in construing the predecessor statute to Section 320.24, held that while a city might impose a license tax for the privilege of conducting a business in a truck within the city limits, a municipality could not impose a license tax on the. use of motor driven trucks which are used for the purpose of merely delivering goods, wares and merchandise from vendors to purchasers within the city limits.

1944The Supreme Court of Alabama, in sustaining the ordinance, in part, said: “the taxing power of a state is not to be regarded as having been exercised in an unconstitutional manner where the levy is non discriminatory in character, does not materially impede the commerce, and not subject to local levies in some other sovereignty . . . not all state taxation is to be condemned because it in some manner affects commerce between the States.” The case of Dunston v. City of Norfolk, 177 Va. 689 , 15 S.E. (2nd) 86, involved an ordinance imposing a license tax for the privilege of doing business in th