State Ex Rel. v. Keller , 140 Fla. 346 ( 1939 )

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.