Id. at 333. Cf. Gay v. Supreme Distributors, Inc., 54 So.2d 805 (Fla. 1951) (tavern owner receiving percentage of gross revenue from juke boxes as rent in return for the right to have them installed on tavern property did not enter into joint venture with juke box operator); Coral Gables Secs. Corp. v. Miami Corp., 166 So. 555, 557 (Fla. 1936) (fact that vendor of property to receive a "bonus" payment of percentage of net profits from purchaser's development as part of purchase price does not create a joint venture even though vendor retained privilege of approving plans and jointly selected auditor); S W Air Vac Systems, Inc., 697 So.2d at 1316 (fact that agreement between owner of coin operated machines for vacuuming automobiles and filling tires and convenience and service stations provided that the service stations would receive a percentage of gross receipts from the machine did not create a joint venture; machine owner maintained exclusive control over the machine except for its location on the service station property and service station did not sha
The owner's retained control inheres in the facts that the machine may only be used where it is placed, and only with the utilities furnished by him. One of the cases relied upon by the Commission is Gay v. Supreme Distributors, Inc., 54 So.2d 805 (Fla. 1951). The court appears to hold in Gay that proceeds-splitting agreements between the owner of coin-operated juke boxes and other amusement devices and tavernkeepers, etc., where the devices were placed amounted to lease agreements within the meaning of provisions of a sales tax.
In view of the chancellor's reliance on Love v. Miami Laundry Co., supra, it is apparent that he applied an erroneous rule of law to the facts in this case, and it is incumbent on this court to reverse the decree. See Holland v. Gross, Fla., 89 So.2d 255; Gay v. Supreme Distributors, Fla., 54 So.2d 805; Smith v. McEwen, 119 Fla. 588, 161 So. 68; Atlantic Shores Corp. v. Zetterlund, 103 Fla. 761, 138 So. 50. Reversed and remanded, with directions to enter a decree granting injunctive relief in accordance with the conclusions expressed herein.
The libraries were true landlords: they collected the rents for the location of the machines on their premises. Cf. Gay v. Supreme Distributors, 54 So.2d 805 (Fla. 1951) (holding that placing juke boxes and other coin operated machines in a store, tavern, or other places of business, where owner of premises received a percentage of gross receipts, did not create a joint venture but merely a rental of the juke boxes, and coin operated machines for state sales tax purposes). General Statutes ยง 12-410 (1) provides in relevant part that for the purpose of the proper administration of chapter 219, concerning sales and use taxes, "it shall be presumed that all gross receipts are subject to the [sales] tax until the contrary is established."