CopyCited 72 times | Published | Supreme Court of Florida | 1950 Fla. LEXIS 1044
...Trammell, Jr., Special Assistant Attorneys General, for appellee. HOBSON, Justice. On the 19th day of November, 1949, a warrant of arrest charging appellant, L.S. Gaulden, with certain violations (hereinafter specifically detailed) of the provisions of Chapter 26319, Acts of Special Session 1949, F.S.A. § 212.01 et seq., known as The "Florida revenue act of 1949", was served upon Gaulden....
...tive date of said Act was "otherwise specially provided in such law." We may and do take judicial notice of the fact that all three enactments, i.e. Chapters 26319, 26320 and 26321, of the Florida Legislature at the Special Session of 1949, F.S.A. §§
212.01 et seq.,
210.01 et seq., 208.44, were passed, approved by the Governor and became effective November 1, 1949....
CopyCited 66 times | Published | Supreme Court of Florida
...f new bottles, cases and the component parts thereof from manufacturers for the purpose of packaging and distributing the beverages is taxable under the Florida Revenue Act of 1949, being Chapter 26319, Laws of Florida, Acts of 1949 Ex.Sess., F.S.A. § 212.01 et seq., as a "retail sale" to appellee....
CopyCited 38 times | Published | Supreme Court of Florida
2d 807 (S.D. 1980); see also Model Penal Code, § 212.1 (1974). Kentucky has a statute which specifically
CopyCited 38 times | Published | Court of Appeals for the Eleventh Circuit
lawful admission for certain national groups); id. § 212.1 (documentary requirements for nonimmigrants of
CopyCited 27 times | Published | Court of Appeals for the Eleventh Circuit
4 . See Model Penal Code § 212.1 comment 2, at 220 (1980) ("The central problem
CopyCited 22 times | Published | Florida 3rd District Court of Appeal
...ary to the statute. If the lease is then properly exempted it may not be converted into a taxable transaction by the fact that it is made through a broker. For the reasons above stated, we hold that the judgment must be reversed. Reversed. NOTES [1] Section 212.01, Fla....
CopyCited 17 times | Published | Court of Appeals for the Eleventh Circuit | 64 A.F.T.R.2d (RIA) 5662, 1989 U.S. App. LEXIS 13276
(critiquing pre-open-ing expense doctrine as applied to § 212(1) and where preparation to find an income-producing
CopyCited 7 times | Published | Florida 3rd District Court of Appeal
...rtment of Revenue (the Department) sustaining a finding that the Airlines were liable for uncollected sales tax on packaged meals purchased by the Airlines and served to their passengers on flights to foreign countries. The assessment is pursuant to Section 212.01 et seq., Florida Statutes (1977)....
CopyCited 6 times | Published | Supreme Court of Florida
...it for declaratory judgment and other relief instituted by the Jacksonville Symphony Association against the State Comptroller. The suit was brought to obtain a judicial interpretation of certain provisions of the Florida Revenue Act of 1949, F.S.A. § 212.01 et seq., under which the Comptroller has collected taxes on tickets for admissions to concerts given by the Association, to secure a determination that such transactions are exempt from the payment of taxes, and to require the Comptroller t...
CopyCited 5 times | Published | Court of Appeals for the Eleventh Circuit | 2015 WL 3514674
production or collection of income.” 26 U.S.C. § 212(1). In this Circuit, however, “ § 162(a) and 212
CopyCited 5 times | Published | Supreme Court of Florida | 1952 Fla. LEXIS 1862
...The chancellor denied in part a motion of petitioners to dismiss a bill filed by the respondent to restrain the execution by the sheriff of a warrant issued by the comptroller for the collection of use taxes, penalties and interest claimed to be due under Chapter 26319, Laws of Florida, Acts of 1949, Ex.Sess., F.S.A. § 212.01 et seq....
CopyCited 3 times | Published | Supreme Court of Florida
...Gen., for appellee. THOMAS, Justice. The appellant filed a bill in the Circuit Court of Dade County to secure an injunction against the collection by the comptroller of certain taxes he had imposed under Chapter 26319, Laws of Florida, Acts of 1949, F.S.A. § 212.01 et seq., and to recover taxes already paid under that law....
CopyCited 1 times | Published | Supreme Court of Florida
...cally held the tax in question to be a privilege or occupation tax. In summarizing our conclusions we said: “We have previously determined that the tax levied by Chapter 26319, Acts of the Florida Legislature of 1949 at its Special Session [F.S.A. § 212.01 et seq.] is not a property tax, but is a privilege or occupation tax; that the tax is levied upon the privilege of engaging in certain businesses or occupations; that the merchant (or, as here, landlord) is the one who is required to pay the tax to the State and all penalties provided in the law run against him....
CopyCited 1 times | Published | Florida 1st District Court of Appeal | 2013 WL 709561, 2013 Fla. App. LEXIS 3202
...es and the consideration for the rental or lease.” §
125.0104(3)(e), Fla. Stat. The reference to chapter 212 addresses the statewide bed tax, known as the “Transient Rentals Tax” authorized in the “Florida Revenue Act of 1949” codified at section
212.01, et....
CopyCited 1 times | Published | District Court of Appeal of Florida | 1960 Fla. App. LEXIS 2468
...For the reasons herein set forth we conclude that the judgment appealed from is free of error and it is therefore affirmed. Affirmed. STURGIS and CARROLL, DONALD, JJ., concur. . Ch. 24529, Special Acts of Florida 1947. . Ch. 26319. General Laws of Florida 1949, F.S.A. § 212.01 et seq....
CopyPublished | Court of Appeals for the Eleventh Circuit | 2015 U.S. App. LEXIS 9366, 115 A.F.T.R.2d (RIA) 2060
production or collection of income.” 26 U.S.C. § 212(1). In this Circuit, however, “ § 162(a) and 212
CopyPublished | District Court of Appeal of Florida | 1968 Fla. App. LEXIS 4725
...Kirk, (Fla.1950)
47 So.2d 567 . . Green v. Panama City Housing Authority, (Fla.1959)
115 So.2d 560, 561 . “ ‘We have previously determined that the tax levied by Chapter 26319, Acts of the Florida Legislature of 1949 at its Special Session [F.S.A. §
212.01 et seq.] is not a property tax, but is a privilege or occupation tax; that the tax is levied upon the privilege of engaging in certain businesses or occupations; that the merchant (or, as here, landlord) is the one who is required to pay the tax to the State and all penalties provided in the law run against him....
CopyPublished | Supreme Court of Florida | 1951 Fla. LEXIS 1796
...The city claimed authority to levy the tax from the charter of the city, from special acts of the Legislature, Chapters 26-136 and 26139, Laws of Florida 1949, and from the provisions of Section 23 of Chapter 26319, Laws of Florida, Extraordinary Session 1949, F.S.A. § 212.01 et seq., which latter act is the Sales Tax Act....
