CITY OF TAMPA v. CAROLINA FREIGHT CARRIERS CORP.

No. 87-2980.

529 So.2d 324 (1988)

City of TAMPA, Appellant/Cross-Appellee, v. CAROLINA FREIGHT CARRIERS CORPORATION, a North Carolina Corporation, Appellee/Cross-Appellant.

District Court of Appeal of Florida, Second District.

July 29, 1988.


Attorney(s) appearing for the Case

Michael A. Fogarty, City Atty., Robert M. Larrinaga, and Thomas C. Saunders, Asst. City Attys., Tampa, for appellant.

Karen J. Prevatt of Cason, Henderson, Morrison, Prevatt and Baker, Tampa, for appellee.


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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