The suit says the tax, about $350 per year, violates a provision in the state Constitution.
By DAVID KARP
Published June 11, 2003
TAMPA - Michael Addison complained each year when he wrote his check for an occupational license.
The business tax of about $350 wasn't enough to fight over. But it was enough money to affect his pocketbook.
"That's a lot of money," Addison said Tuesday. "That's a dinner at Bern's."
So Addison did what any lawyer would do. He sued.
Addison and attorney Richard Petitt filed a class-action lawsuit in Hillsborough Circuit Court Tuesday claiming the occupational license fee violates the Florida Constitution.
The Constitution gives the Supreme Court sole power to discipline lawyers and decide who can practice law.
The city occupational tax intrudes on the Court's exclusive power to decide who can practice law, the suit alleges.
The lawsuit seeks to stop cities from enforcing the taxes and require cities to refund all such taxes collected over the last four years.
Tampa and about 190 other cities, including Clearwater, Crystal River, New Port Richey and St. Petersburg, impose the tax.
It wasn't clear Tuesday how much money Tampa collects each year from lawyers.
Occupational license fees raise about $9.4-million annually for the city of Tampa.
About $5-million goes into the city's general revenues coffers, and about $4.3-million pays off debt from the Florida Aquarium.
Addison said he doesn't mind taxes. He just wants the tax to be legally imposed. "Every time you write that check, you say this isn't right," Addison said. "I am being taken advantage of."
