Judges: CHAPMAN, J.
Attorneys: Howard P. Macfarlane, C. Fred Thompson, Frank T. Phillips, Henry H. Cole, Calvin Johnson, Knight Thompson, Sutton Reaves, McKay, McFarlane, Jackson Ramsey and Mabry, Reaves, Carlton White, for Relator;
Alonzo B. McMullen and Ralph A. Marsicano, for Respondent.
Filed: Oct. 20, 1939
Latest Update: Mar. 02, 2020
Summary: This is a case of original jurisdiction. It was by petition made to appear that the relator, K.I. McKay, is a practicing attorney and a member of a firm composed of several partners in the City of Tampa; that under Section 307 of the Compiled Ordinances of the City of Tampa he was due said City as an annual license tax upon lawyers the sum of $25.00, and on January 28, 1939, made application to the respondent City for a license to practice law in the City of Tampa from October 1, 1938, to Septem
Summary: This is a case of original jurisdiction. It was by petition made to appear that the relator, K.I. McKay, is a practicing attorney and a member of a firm composed of several partners in the City of Tampa; that under Section 307 of the Compiled Ordinances of the City of Tampa he was due said City as an annual license tax upon lawyers the sum of $25.00, and on January 28, 1939, made application to the respondent City for a license to practice law in the City of Tampa from October 1, 1938, to Septemb..
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I cannot agree that the tax involved is one in contravention of Section 11 of Article IX of our Constitution. The tax is in my opinion purely an occupational license tax, the amount of which is based on gross earnings. The ordinance should be upheld in this regard on authority of City of Lakeland v. Amos,106 Fla. 873, 143 So. 744, and authorities there cited.
