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ZERO FOOD STORAGE, ETC. v. DEPARTMENT OF REVENUE

No. V-496.

330 So.2d 765 (1976)

ZERO FOOD STORAGE DIVISION OF AMERICAN CONSUMER INDUSTRIES, INC., a New Jersey Corporation, Appellant (Plaintiff), v. DEPARTMENT OF REVENUE, State of Florida, a Board and Agency of the State of Florida, Appellee (Defendant).

District Court of Appeal of Florida, First District.

Rehearing Denied May 18, 1976.

Attorney(s) appearing for the Case

Ronald A. Shapo, of Shevin, Shapo & Shevin, and Pallot, Poppell, Goodman & Slotnick, Miami, for appellant.

Robert L. Shevin, Atty. Gen., and Harold F.X. Purnell, Asst. Atty. Gen., for appellee.

MILLS, Judge.

The trial court upheld the Department's assessment of rental taxes (Section 212.031, Florida Statutes) against Zero. This appeal results.

From 1 May 1969 to 1 April 1970, Zero occupied a building owned by American Consumer Industries, Inc., who also owned Zero. Zero contends that there was no tenancy between American and it, and that the monthly sum of money paid by Zero to American was a cash contribution between subsidiary and parent, not rent...

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