RAY E. GREEN, COMPTROLLER OF THE STATE OF FLORIDA, APPELLANT,
v.
RIVIERA COUNTRY CLUB, A NONPROFIT FLORIDA CORPORATION, APPELLEE
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.
PEARSON, TILLMAN, Judge
(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.