RAWLS, Judge.
The sole question posed by this appeal is as follows: Is a fuel adjustment charge which was imposed prior to October 1, 1973, subject to municipal tax pursuant to Florida Statute 166.231(1)(b) (1974)? The trial judge granted a partial summary judgment holding that the City of Jacksonville could not place a municipal tax on any of its fuel adjustment charge, including that portion of the fuel adjustment charge which was levied by the City prior to October...
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