CITY OF JACKSONVILLE, A MUNICIPAL CORPORATION, AND J. E. PAGE, AS AUDITOR OF THE CITY OF JACKSONVILLE,

v.

NICHOLS ENGINEERING & RESEARCH CORPORATION, A CORPORATION

Citator

Cited By

• Dep't OF Revenue v. Amrep Corp., 358 So. 2d 1343 (Fla. 1978)
  …icile (principal place of business) in Florida is likewise subject to Florida’s intangible personal property tax on the basis of the “owner-domicile” theory. Genesee Corp. v. Owens, 155 Fla. 502, 20 So. 2d 654 (1945); cf. Gay v. Bessemer Properties, 159 Fla. 729, 32 So. 2d 587 (1947). On the contrary, a foreign corporation which does business in Florida without maintaining its principal place of business in this State is subject to Florida’s intangible personal property tax only on its intangibles actually…
• State v. Tampa Sports Auth., 188 So. 2d 795 (Fla. 1966)
  …ons by this court in Bessemer Properties, Inc. v. City of Miami, 41 So. 2d 551; Leon County v. State, 122 Fla. 505, 165 So. 666; Tapers v. Pichard, 124 Fla. 549, 169 So. 39; City of Jacksonville v. Nichols Engineering & Research Corp., 159 Fla. 729, 32 So. 2d 586. There is no question raised in the instant case as to the public purpose of the proposed recreational and sports facilities, and all stadium bondholders are on notice that repayment is not secured by revenue derived from ad valorem taxation. Appe…
• Allis-Chalmers Credit Corp. v. Dep't OF Revenue, 456 So. 2d 899 (Fla. 1st DCA 1984)
  …tion. Of course, the sale of the property which gave rise to the intangibles took place in this state, and the sales of the intangibles were solicited within this state. On the constitutional issue, appellant cites Gay v. Bessemer Properties, Inc., 159 Fla. 729, 32 So. 2d 587 (1947), for the proposition that taxation of intangibles by an entity that “had no actual business situs in Florida for taxation purposes or otherwise” (32 So. 2d at 591), is a violation of the due process clause of the 14th Amendment…

Authorities Cited

• Tapers v. Pichard, 124 Fla. 549 (Fla. 1936)
• The Cnty. of Leon v. State, 122 Fla. 505 (Fla. 1936)