title
OCCUPATIONAL LICENSE CHALLENGE (NB)
recommendation
The City Commission authorize the City to join as an amicus curiae in a brief filed in the Second District Court of Appeal by the Florida League of Cities.
explanation
On July 5, 2006, the City Attorney's Office was made aware of a decision on a lawsuit arising out of the City of Tampa's occupational license fee, challenging the assessment of the fee as to attorneys. The lawsuit requested that the court certify a class of plaintiffs, i.e. all the attorneys in the State of Florida, and a class of defendants consisting of all counties and cities in the State with an occupational license fee, approximately 225 cities and counties. The lawsuit seeks a declaration that the assessment of the occupational license fee is unlawful as applied to attorneys and seeks refund of all fees paid for the four years prior to the filing of the lawsuit.
On June 21, 2006 the judge certified both a plaintiff and a defendant class and appointed an assistant City Attorney from Tampa to represent the Defendant class (all the cities and counties). The City of Tampa has filed an appeal challenging the certification of the class.
Upon learning of the decision the City Attorney's office suggested to the League of Cities that it put together a consortium of cities to file an amicus brief opposing the certification of the defendant class as this decision could have a significant impact on affected cities and counties. Significant differences between different cities' and counties' occupational license fee ordinances makes it inappropriate for a Court to treat all ordinances alike. In addition, one attorney's office has been appointed to represent the potentially diverse interests of all the cities and counties. Finally, this case could have a significant financial impact, with the cities and counties returning fees paid over a number of years.
Recently the City Attorney's Office has been contacted about becomin...
Click here for full text