State ex rel. Wilson v. City of Pensacola

Citations

• 65 Fla. 120

Syllabus

<p>1. An act exempting physicians from an occupation tax may be repealed by a subsequent legislature in a general license law.</p> <p>2. The failure of the legislature to tax for State purposes an occupation exempted by a previous legislature from taxation,does not prohibit taxation by municipalities, authorized by the later act to tax for municipal purposes all occupations not mentioned therein.</p> <p>3. The City of Pensacola may impose an occupation tax upon physicians and surgeons practicing their professions within that municipality.'</p>