OWEN v. CHENEY

Nos. 69-515, 69-454.

238 So.2d 650 (1970)

J.W. OWEN et al., Appellants, v. Richard L. CHENEY et al., As City Council of the City of Tampa, and Central Oil Company, Inc., et al., Appellees.

District Court of Appeal of Florida, Second District.

Rehearing Denied September 15, 1970.


Attorney(s) appearing for the Case

Paul B. Johnson, of Gregory, Cours, Paniello & Johnson, John A. Lawson, Jr., of Holland & Knight, Tampa, and Phillip Goldman, of Scott, McCarthy, Steel, Hector & Davis, Miami, for appellants.

W. Reece Smith, City Atty., and William Earle Tucker, of Gibbons, Tucker, McEwen, Smith, Cofer & Taub, Tampa, for appellees.


McNULTY, Judge.

Section 167.431, F.S.A., authorizes the imposition of a "utility tax" by municipalities. We are called upon to construe this section in the light of two ordinances of the City of Tampa. In pertinent part, § 167.431, supra, provides as follows:

"(1) The several cities and towns in this state are hereby given the right, power, and authority, by nonemergency ordinance, to impose, levy and collect on each and every purchase of electricity...

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