A. D. DUBOSE, PLAINTIFF IN ERROR,
v.
E. P. PARKER AS TOWN MARSHAL, AND THE TOWN OF PERRY, FLORIDA, DEFENDANT IN ERROR
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The Florida Supreme Court reversed a lower court's order that remanded a petitioner to custody for operating a motor vehicle for hire without a license. The court found that the town's charter did not grant the authority to impose such a tax because the business was not taxed by the state.
No, the Town of Perry's charter does not grant it the authority to impose an occupational tax on the business of operating motor vehicles for hire because the charter's taxing power is limited to privileges that are taxable by the state, and this business is not.
“The ‘business of operating motor vehicles of any kind for hire, or for the transportation of persons or property for hire,’ is not taxed by law for State purposes, therefore the above quotations from the Special Laws .of 1923, amending the Charter Act of the Town of Perry, do not authorize the municipality to adopt the ordinance under which the petitioner is charged with an offense.”
This quote explains the core reasoning for the reversal, highlighting the lack of state taxation as the limiting factor for municipal authority.
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Join FLexlaw to unlock all legal intelligenceThe petitioner was charged with operating a motor vehicle for hire without a license, contrary to a municipal ordinance. The town's authority to enact…
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Whitfield, J.
The writ .of error was allowed and taken to a final order remanding the petitioner to custody under a municipal warrant charging that the petitioner did engage in, carry on and operate the business of operating motor vehicles for hire and for the transportation of persons for hire, without obtaining a license contrary to a municipal ordinance.
The Charter of the Town of Perry contains provisions that appear to be the only authority of the Town in the premises, viz:
“That the Town Council within the limitations of this Act .have power to levy and collect taxes upon all property and privileges taxable by law for State purposes; * to have full power and authority to levy and collect any amount of occupational tax on any business, profession or occupation, not to be less than fifty per cent, of the State tax; * to license, tax and regulate hackney carriages, auto busses, carts, omnibusses, automobiles fqr hire or private use.” Chap. 9886, Special Laws of 1923.
The “business of operating motor vehicles of any kind for hire, or for the transportation of persons or property for hire,” is not taxed by law for State purposes, therefore the above quotations from the Special Laws .of 1923, amending the Charter Act of the Town of Perry, do not authorize the municipality to adopt the ordinance under which the petitioner is charged with an offense.
Reversed.
West, C. J., and Ellis, Browne, Terrell and Strum, J. J., concur.
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