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BD. OF COUNTY COMM'RS OF MARION v. McKEEVER

No. 82-1758.

436 So.2d 299 (1983)

BOARD OF COUNTY COMMISSIONERS OF MARION COUNTY, Florida, and the Department of Revenue of the State of Florida, Appellants, v. John P. McKEEVER, Appellee.

District Court of Appeal of Florida, Fifth District.

Rehearing Denied August 29, 1983.

Attorney(s) appearing for the Case

Marc B. Cohen, Sp. Asst. County Atty., of O'Neill, Cornelius, Everett & Cohen, P.A., Ocala, and L. Michael Milbrath, County Atty. for Marion County, Fla., Ocala, for appellant Bd. of County Com'rs of Marion County.

Jim Smith, Atty. Gen., and Thomas L. Barnhart, Asst. Atty. Gen., Dept. of Legal Affairs, Tallahassee, for appellant Dept. of Revenue, State of Fla.

John P. McKeever, Ocala, pro se.

FRANK D. UPCHURCH, Jr., Judge.

Appellants appeal from a summary final judgment holding that Marion County Ordinance 82-22 is unconstitutional. This ordinance, which was enacted on November 9, 1982, by the Board of County Commissioners, following approval in a referendum, provides as follows:

AN ORDINANCE PROVIDING FOR AN ADDITIONAL ONE CENT TAX UPON EVERY GALLON OF MOTOR FUEL AND SPECIAL FUEL SOLD IN MARION COUNTY; PROVIDING FOR AN ADDITIONAL ONE CENT TAX...

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