JOHN E. WITHERS TRANSFER & STORAGE CO. v. OVERSTREET

No. 70-1267.

254 So.2d 855 (1971)

JOHN E. WITHERS TRANSFER & STORAGE CO., et al., Appellants, v. R.K. OVERSTREET, Dade County Tax Collector, et al., Appellees.

District Court of Appeal of Florida, Third District.

Rehearing Denied December 20, 1971.


Attorney(s) appearing for the Case

Pozen, Pestcoe, Gold & Gold, Miami, for appellants.

Stuart L. Simon, County Atty., and Murray A. Greenberg, Asst. County Atty., Alan H. Rothstein, City Atty., for City of Miami, and Edward J. Fitzpatrick and Larry J. Hirsch, Asst. City Attys., for City of Miami; Joseph A. Wanick, City Atty., for City of Miami Beach, and Lionel Barnet, Asst. City Atty., for City of Miami Beach, for appellees.

Before SWANN, C.J., and PEARSON and HENDRY, JJ.


PER CURIAM.

Plaintiffs appeal from an adverse final declaratory and injunctive decree. The comprehensive decree made extensive findings of fact and ruled that Dade County and four municipalities could levy occupational license taxes on plaintiffs and that this action was not a proper class suit.

Plaintiffs' first point on appeal is: "Can the taxing authorities (defendants) impose an occupational license tax for warehousing under the facts in this case, on...

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