CopyPublished | Supreme Court of Florida | 1979 Fla. LEXIS 4701
...share of the revenue derived from collection of beverage license taxes in the unincorporated areas of the county. The petition invokes our jurisdiction under article V, section 3(b)(5) Florida Constitution, pursuant to Florida Appellate Rule 4.5 b. Section 561.342, Florida Statutes (1975), 2 provides that counties are to receive twen *443 ty-four percent of the revenue from beverage license taxes imposed within their borders....
...denied,
263 So.2d 234 (Fla.1972). The respondents contend that the issue of Dade County’s right to distribution of the revenue is governed not by the county’s powers, which are in many ways equivalent to those of a municipality, but rather by its status. Under section
561.342, the thirty-eight percent share is granted to “incorporated municipalities.” By its very nature, respondents argue, the unincorporated area of Dade County is not an incorporated municipality....
...The Dade County government is “the municipal government of the unincorporated areas.” Belcher Oil Co. v. Dade County,
271 So.2d 118, 120 (Fla.1972). We hold that, with regard to the so called unincorporated areas of Dade County, the metropolitan government is an “incorporated municipality” for the purposes of section
561.342....
...ENGLAND, C. J., and ADKINS, HATCHETT and ALDERMAN, JJ., concur. . The respondents are the director of the Division of Alcoholic Beverages and Tobacco, the secretary of the Department of Business Regulation, and the Comptroller of the State of Florida. . 561.342 County and municipal license tax; caterers, clubs, manufacturers, distributors, exporters, and vendors....
CopyAgo (Fla. Att'y Gen. 1974).
Published | Florida Attorney General Reports
collect any excise tax on cigarettes." Accord: Section
561.342(3), F.S.: (3) No tax on the manufacture, distribution
