CITY OF MIAMI v. FLORIDA RETAIL FEDERATION, INC.

No. 82-231.

423 So.2d 991 (1982)

CITY OF MIAMI, a Municipal Corporation, Appellant, v. FLORIDA RETAIL FEDERATION, INC., a Florida Corporation; Superex Drugs, Inc., a Michigan Corporation; Jefferson Stores, Inc., a Delaware Corporation, and G.C. Murphy, Company, a Pennsylvania Corporation, Appellees.

District Court of Appeal of Florida, Third District.

December 28, 1982.


Attorney(s) appearing for the Case

Jose R. Garcia-Pedrosa, City Atty. and Mikele S. Carter, Asst. City Atty., for appellant.

Roberts, Baggett, LaFace, Richard & Wiser and Barry Richard, Tallahassee, for appellees.

Before HENDRY, BASKIN and JORGENSON, JJ.


BASKIN, Judge.

The City of Miami appeals from an amended final judgment entered in a class action.1 A group of merchants filed a lawsuit to recover excess payments of occupational license taxes. They contended that City of Miami Ordinance 9188 violated section 205.043, Florida Statutes (Supp. 1980), which permits cities to increase occupational license taxes up to 100% over the 1971 level with regard to businesses for which the tax was...

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