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GTE MOBILNET OF TAMPA, INC. v. TAMPA

No. 2D99-2021.

774 So.2d 725 (2000)

GTE MOBILNET OF TAMPA, INC., a Delaware corporation, Appellant, v. CITY OF TAMPA, a municipality, Appellee.

District Court of Appeal of Florida, Second District.

Rehearing Denied October 25, 2000.

Attorney(s) appearing for the Case

H. Michael Madsen and Robert S. Goldman of Vickers, Madsen, and Goldman, Tallahassee, for Appellant.

Robert V. Williams and V. Stephen Cohen, of Williams, Reed, Weinstein, Schifino & Mangione, P.A., Tampa, for Appellee.

DAVIS, Judge.

GTE Mobilnet of Tampa, Inc. (GTE), appeals the trial court's final declaratory judgment, which ruled that the City of Tampa may tax "long-distance" charges incurred by GTE customers who initiate calls from a cellular telephone to another cellular telephone or a land-line telephone outside the cellular calling area. We reverse and remand with directions to enter a final declaratory judgment in favor of GTE.

In September 1989, the City imposed...

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