§ 1. Taxation Authorized.  


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  • All property, real and personal, within the City of Orlando taxable for state purposes shall be taxable by the City for municipal purposes. The City Council is hereby authorized to levy and impose license taxes for municipal purposes by ordinance, upon any business, profession, occupation and privilege engaged in or enjoyed within the City, and to grade and fix the amounts thereof without regard to any of the provisions of any general revenue law now in force, or hereafter to be enacted which does not specifically repeal this Act.

    (Laws of Fla. ch. 15394(1931), § 1)

    Case law reference— This section was quoted and construed in City of Orlando v. Gill, 128 Fla. 130, 174 So. 225. See also, American Bakeries Company v. Haines City, 131 Fla. 807, 180 So. 531.