Merritt Square Corp. v. State, Dep't of Revenue
Merritt Square Corp. v. State, Dep't of Revenue
Opinion of the Court
Merritt Square appeals from a circuit court judgment holding it liable to pay the tax imposed by Section 203.01, Florida Statutes (1975), on receipts collected from its shopping center tenants for electricity produced by Merritt Square and sold to its tenants. The text of the statute clearly requires payment of the tax:
Every person . . . receiving payment for electricity for light, heat or power . . . shall report semiannually to the Department of Revenue . . . the total amount of gross receipts derived from business done within this state . . . and, at the same time, shall pay into the state treasury the sum of $1.50 upon each $100 of such gross receipts.
AFFIRMED.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.