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SMITH v. FLORIDA DEPT. OF REVENUE

No. BP-229.

512 So.2d 1008 (1987)

Walter E. SMITH Jr. and Marianna 76 Truck Stop, Inc., Appellants, v. FLORIDA DEPARTMENT OF REVENUE and Jackson County Board of County Commissioners, Appellees.

District Court of Appeal of Florida, First District.

Rehearing Denied October 1, 1987.

Attorney(s) appearing for the Case

Joseph C. Jacobs of Ervin, Varn, Jacobs, Odom & Kitchen, Tallahassee, for appellants.

Frank A. Baker, Marianna, for appellees.

NIMMONS, Judge.

Smith challenges an order upholding Section 336.025, Florida Statutes (1985) (the local option gas tax), and a local ordinance imposing such a tax in Jackson County. We affirm.

Smith owns a truck stop adjacent to Interstate 10 in Jackson County. The truck stop employs 115 to 125 employees and derives 90% of its revenue from truckers, selling about seven million gallons of diesel fuel a year. The Board of County Commissioners of Jackson County...

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