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Corporations Keyed to Hamilton
Louis K. Liggett Co. v. Lee
Facts
This statute requires businesses operating in Florida to obtain a license. The filing fees for the license are heavier for chain stores as opposed to stores owned independently but operating in voluntary cooperation with each other. The tax is increased if one or more store in the chain is located in a different county. A further tax of $3 is required for each $1,000 value of stock carried in each retail store. Filling stations engaged exclusively in the sale of petroleum products are excluded.
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