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CITY OF JACKSONVILLE v. FLORIDA FRESH WATER CORP.

No. N-110.

247 So.2d 739 (1971)

CITY OF JACKSONVILLE, a Municipal Corporation; and H.S. Albury, As Tax Collector of the City of Jacksonville, Florida, Appellants, v. FLORIDA FRESH WATER CORPORATION, a Florida Corporation, Appellee.

District Court of Appeal of Florida, First District.

Rehearing Denied June 2, 1971.

Attorney(s) appearing for the Case

James C. Rinaman, Jr., Yardley D. Buckman and John R. Stoddard, Jacksonville, for appellants.

Gary B. Tullis, of Ulmer, Murchison, Ashby & Ball, Jacksonville, for appellee.

CARROLL, DONALD K., Judge.

The defendants in an action for declaratory and injunctive relief have appealed from a final judgment entered by the Circuit Court for Duval County, enjoining them from collecting state and city occupational taxes against the plaintiff's water company business and declaring that the said taxes constitute an illegal burden upon interstate commerce under the commerce clause of the United States Constitution.

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