Opinion
June 3, 1952.
Appeal from the Circuit Court, Hillsborough County, Harry N. Sandler, J.
James M. McEwen, Tampa, for appellants.
William C. McLean, Tampa, Richard W. Ervin, Atty. Gen., Lewis H. Tribble, Tallahassee, and J. Rex Farrior, Tampa, for appellees.
This is an appeal from a final decree holding the appellants liable for the tax imposed by Section 205.28, Florida Statutes, F.S.A., which provides as follows: "Before any person shall sell or be engaged in the business of selling goods, wares, merchandise, or other personal property, such sales being advertised as * * * auction * * * sale, or as goods damaged by smoke, fire, water or otherwise, such person shall pay a license tax of two hundred and fifty dollars; but the provisions hereof shall not apply to * * * regularly licensed auctioneers, selling bona fide at public outcry in the usual course of their business * * *."
There was no dispute as to the facts. The appellants were engaged in the business of selling animals belonging to other people which were brought to his place of business and were there sold at public auction. The appellants received a commission of three percent of the selling price. Such sales were held at stated intervals and were advertised as auction sales.
The learned Chancellor held that "It is clearly the intent and purpose of the legislature in Section 205.28 to levy the tax therein provided for to all persons engaged in the business of selling personal property which is advertised in connection with the various sales therein enumerated. The business conducted by the plaintiffs clearly falls within the provisions of this section, so that the plaintiffs are subject to the license tax therein provided for." We find no error in this interpretation of the Act.
The statute clearly imposes the tax on one who is engaged in the business of selling goods at auction, as the owner or operator of an auction house, and as distinguished from an itinerant auctioneer or other employee of the auction house who owns no interest therein and whose sole function is to extol the virtues of the goods, wares and merchandise being sold at auction through the auction house by which he is employed. No attack is made on the statute as being unreasonable and discriminatory.
No error having been made to appear, the decree appealed from should be and it is hereby
Affirmed.
SEBRING, C.J., and CHAPMAN and MATHEWS, JJ., concur.