292 AN 0RDI!~.~CL ~E~DI~G S£~CTION 5 of Oi~DI"~NCE NO 223 OF
THE CITY OF S~F~dD, FLO//ID~, ~: 0IRI~G !IC~i~Si~S ~D P~Yi~NT OF
LICENSE T~ FOR hNO~Gii~G t"~ C~HT~I~ Bo~i ~L~,L. LS I~ %~ CITY OF
SANFORD~ FLOf{ID~ [~LOJ~D ~D ~DO?TLD OP[ ~ 13th D~Y OF NOVEmbER,
1933, SO FAR =S S~ID SECTION 2Ri~gCRI~Lo T~R~ ~oGNT OF LICENSE
T~ TO BE PAID DY COl[TRaCTORS:
FLORIDA:
BE IT ~.~ z~ BY T~[E ?EO~LE OF Ti~ CITY OF SANFORD,
Section 1. That Section 5 of the Ordina~nce No. 223
of the City of ~anford, Fiorid~, re~iuiring licenses and payment
of license tax for engaging in certain b~sinesses in the City
of Sanford, £1orida, oassed a~d adopted on the ]3th day of Novem-
ber, 1933, so far as said sectlon orescribes t~e amount of license
tax to be oaid OY contr~ctors~ be and the same is hereby amended
by adding thereto the so_lowing.
· Contractor, not a re~.ident of the City
of Sanfora,FIorida, engaged in .~enera]
contracti~g,
( anM ~erson, firm or cor~oration,
cludiag sub-contractors, taking con-
tract to Qarform wor~ by the joo
ployi~ on~ or more new'sons to ~ssist
in s.~ch work shall be deemed a contrac-
tor) .
$100.00
Section 2. ~a~t
in conflict ne, ~ .... t be and the same are hereby reoealed.
~,~] ordinances and varts of ordinances
IN THE CIRCUIT COURT OF THE EINTH
JUDICIAL CIRCUIT OF FLORIDA, IN
AND FOR sEMINOLE C 0UNTY.
STATE OF FLORIDA, EX REL,
FALKNER, INC · ,
a corporation,
Petitioner,
va.
ELLE~HOY, as Tax Collector
of Ssnford, a Municipal
Corporation of the State of
Florida.
Respondent.
0~DER OF COURT.
This cause comes on to be heard upon the
Alternative Writ of MandamUs; Return to the Writ and Motion
for a Peremptory Writ, notwithstanding the Return.
These pleadings raise no question of fact, and,
as counsel agree, present only the question as to whether or
not the City of Sanford may charge a higher license to
nonresident contractors, as defined by the ordinance involved,
than of a resident contractor.
Our Supreme Court has had before it numerous
times various aspects'of this same question and has stated the
Rule to be :
-Classifications for the purpose of
imposing occupation license taxes which
arbitrarily discriminate between resi-
dents and nonresidents on the ground
of residence alone, and without other
practical Justification in point of
fact ~ ~ ~ are usually rejected es
discriminatory, particularly if such
classification operates to exclude
the nonresident solely on account of
his residence."
Hamilton V. Collins, 154 So. EO1.
And cases cited.
In the above cited case
an ordinance providing for a license
maintaining an established place
the Court held invalid
of $10.00 on persons
of business in Quincy, Florida,
and a license of $50.00 against persons not maintaining an
established place of business in said citY, but engaged in the
In a later
O,Oonnell, etc., V. Keats ~ohn,
179 SO. 802.
our supreme oourt, in my view, approve~ %he above general
principle and stated:
._ residents a~d nonresidents
, in the same occupation or
~usxnea .~.~_ .,-,
subetan%xaA&Y ~,
This ease further held that -
- If the praatical ~ference in the
burden lmpose~ by t~e lieense tax
uld be de minimia, the classifica-
+w~.~n~ on the basis of.localitY - '
m 1 means, aa applie~ to this ease, that if the
unsubstantial then the ordinance ,eould be up~e~.
It cannot be said, I think, t~t the difference
here involved, $10.00 for resident contractors and $100.00 for
nonresidents, comes within this Rule.
It follows from the foregoin~ that PeremptorY Writ
will issue. It is therefore,
ORDERED, AD~UI)GED ABD DECREED, that the said
Ellen Hey, as tax collector of Sanford, a municipal corporation,
of the State of Florida, be, and she is here~y, ordered to issue
a general contractor's license to Fal~ner, Inc., petitioner
herein, for the same tax required of a general contractor
residin~ in the said OitY of Sanfor~, namely, ten dollars.
ABD IT IS FURTHER ORDERED, ADJUDGED AI~D DECREED,
that Fal~ner, Inc., petitioner herein, as have and recover frc~
Ellen Hey, as tax collector of Sanford, a municipal corporation
of the State of Florida, respondent hereLu, the court costa which
have been aseessed herein by the Clerk of the circuit Court of
Seminole OountF, Florida, in ~he a~ount of Seven Dollars and
fiftF ~ente. DONE AND ORDERED, ~n chambers at TltUsville,Rrevard
County, Florida, ~his the End., day of May, A. D. 1940.
CIRCUIT ~UDGE.
Section 3.
as and of the 1st day of October,
Passed and adopted this
That this ordinance siia].l becc~e effective
1939.
22nd day of Januar_~v ...... ,
AS Tile CITY C0~ISSION OF THE CITY
OF SANFORD, FLORIDA.
ATTEST:
C ITY~ ~LERK
i, H. N. Sayer, City Clerk of the City of $anford, Florida,
certify that ~ true copy ~f the fo~egoi~ OrcL'_r~.nce No. 292, pa~'~ed
and adopted by the City ~]ommlssion of the City of $$~nford, Florida,
on the 22n~ dsy of Janusry, !~-~O, was P~STED at t~? front door of
the Cit? Hall in the City of $anford, Florida, on this 23rd day of
Janusry, 1940.
~ity ~!erk of the City
of ,q~nfor~t,W Florida