CARILLON HOTEL AND THE INSURANCE COMPANY OF NORTH AMERICA, PETITIONERS,

v.

MARY SCHLITZER AND THE FLORIDA DEPARTMENT OF COMMERCE, INDUSTRIAL RELATIONS COMMISSION, ETC., RESPONDENTS

Citator

Cited By

• Dep't OF Revenue v. Hobbs, 368 So. 2d 367 (Fla. 1st DCA 1979)
  …customers outside the state’s territorial limits and there sold them refreshments or rented them fishing equipment. . Department of Revenue v. Pelican Ship Corp., 257 So. 2d 56 (Fla. 1st DCA 1972), cert. den., 262 So. 2d 682 (Fla.1972), cert. dism. 287 So. 2d 93 (Fla.1974), limited the Kelly I decision only to the collection of taxes on transactions which occurred outside Florida’s territorial waters— not to taxes on admissions which were obtained dockside; Department of Revenue v. Kelly Boat Service, Inc.,…
• Dep't OF Revenue of the State of Fla. v. Anderson, 389 So. 2d 1034 (Fla. 1st DCA 1980)
  …uing during the period from August 1, 1970,2 to February 6, 1972, the date of issuance of the mandate of this court in Department of Revenue v. Pelican Ship Corp., 257 So. 2d 56 (Fla. 1st DCA 1972), cert. den. 262 So. 2d 682 (Fla. 1972), cert. dism. 287 So. 2d 93 (Fla. 1974).3 The trial judge also found that the facts presented “an exceptional set of circumstances” justifying application of the defense of estoppel to prevent collection of the taxes for that period. We affirm. The essential facts and circums…
• Dep't OF Revenue v. Kelly Boat Serv., Inc., 324 So. 2d 651 (Fla. 1st DCA 1975)
  …s refusal to grant their complaint class action status. The trial court was correct in its reading of our decisión in Department of Revenue v. Pelican Ship Corp., 257 So. 2d 56 (Fla.App.1st, 1972), cert. den. 262 So. 2d 682 (Fla.1972), cert. dism. 287 So. 2d 93 (Fla.1974), and in holding that Kelly’s commercial activities, as evidenced by the record, render it liable to assessment for the admissions tax. The court was incor [*652] rect, however, in foreclosing the Department of Revenue from making the asse…