STATE DEPT. OF BUS. REG. v. FLA. REST. ASS'N

No. 84-205.

463 So.2d 1194 (1985)

STATE of Florida, DEPARTMENT OF BUSINESS REGULATION, DIVISION OF ALCOHOLIC BEVERAGES AND TOBACCO, Appellant, v. The FLORIDA RESTAURANT ASSOCIATION, et al., Appellees.

District Court of Appeal of Florida, Second District.

Rehearing Denied February 25, 1985.


Attorney(s) appearing for the Case

Harold F.X. Purnell, General Counsel, Dept. of Business Regulation, Tallahassee, for appellant.

Stevan T. Northcutt of Levine, Freedman, Hirsch & Levinson, P.A., Tampa, for appellees.


PER CURIAM.

Appellant, the Division of Alcoholic Beverages and Tobacco, appeals a final judgment which determined that vendors of wine were excluded from a floor tax imposed by chapter 83-349, § 17, Laws of Florida. We reverse.

Sections 12, 14, and 15 of chapter 83-349 raised the tax rate on various alcoholic beverages, such as beer, wine, and distilled spirits. The higher tax rates are paid by licensed Florida...

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