Affirmed on the authority of Green v. Surf Club, Inc., Fla.App.1961, 136 So.2d 354.

(dissenting) .

I have reached a decision contrary to that reached by the majority because of the importance I would give to the fact that appel-lee takes eighty percent of the gratuities collected at its “Nineteenth Hole” and credits this money to a “Beverage Salaries Account.” The employees who work in the “Nineteenth Hole” are paid a “guaranteed weekly wage” from this account with the appellee either making up any deficiency or holding any overage for future deficiencies. It seems to me that this is a benefit to the appellee.

I would reverse for the entry of an amended decree holding that eighty percent of the gratuities collected at the “Nineteenth Hole” is subject to the sales tax.