BROWARD COUNTY v. FAIRFIELD RESORTS INC.

No. 4D05-2288.

946 So.2d 1144 (2006)

BROWARD COUNTY, Appellant, v. FAIRFIELD RESORTS INC., Sea Gardens Beach and Tennis Resort, Inc., and Vacation Break Resorts, Inc., d/b/a Santa Barbara Resort and Yacht Club, Appellees.

District Court of Appeal of Florida, Fourth District.

Rehearing Denied February 15, 2007.


Attorney(s) appearing for the Case

Jeffrey J. Newton, Andrew J. Meyers and James D. Rowlee, Fort Lauderdale, for appellant.

Erik E. Hawks and Brandon W. Banks of Akerman Senterfitt, Orlando, for appellees.


MAY, J.

To tax or not to tax—that is the question. Broward County appeals an adverse summary judgment in which the trial court declared that Fairfield Resorts, Inc., the owner, seller, and operator of timeshares, was not responsible for collection of the county-imposed tourist development tax on Fairfield's sale of "inspection privilege packages." It argues the trial court erred in its application of section 125.014(3), Florida Statutes (2001), and section...

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