JACKSONVILLE PORT AUTH. v. ALAMO RENT-A-CAR, INC.

No. 91-2269.

600 So.2d 1159 (1992)

JACKSONVILLE PORT AUTHORITY, a Florida Corporation, Appellant, v. ALAMO RENT-A-CAR, INC., a Florida Corporation, Appellee.

District Court of Appeal of Florida, First District.

Rehearing Denied June 30, 1992.


Attorney(s) appearing for the Case

John A. Delaney, Gen. Counsel and Bruce Page, Asst. Counsel, Jacksonville, for appellant.

George A. Golder, Egerton K. van den Berg, and John R. Hamilton of Foley & Lardner, Orlando, for amici curiae City of Tallahassee, et al.

James C. Rinaman and Lee T. Griffin of Marks, Gray, Conroy & Gibbs, P.A., Jacksonville, for appellee.

Margaret D. Mathews of Stagg, Hardy, Ferguson, Murnaghan & Mathews, P.A., Tampa, for amicus curiae Thrifty Rent-A-Car System, Inc.

J. Everett Wilson of Pestcoe & Associates, P.A., Coral Gables, for amicus curiae Dynasty Exp. Corp.


WIGGINTON, Judge.

The Jacksonville Port Authority (JPA) brings this appeal from a final declaratory judgment wherein the trial court found that the JPA had imposed an unauthorized tax against Alamo Rent-A-Car, Inc. (Alamo), by virtue of its charging Alamo a six percent "privilege fee" on Alamo's gross receipts. For the following reasons, we reverse.

The JPA, created by the Laws of Florida,1 is an independent public agency that...

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