RYDER, Acting Chief Judge.
The City of Tampa levied an occupational license tax on the Tampa transfer facility of Carolina Freight Carriers Corporation in the amount of $42.00 per year and on fifteen of Carolina Freight's vehicles in the amount of $30.00 per vehicle for the years 1982-1985. Carolina Freight refused to pay the tax, advising the City that it was a licensed interstate commerce carrier and, as such, exempt from local revenue taxes.
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