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State Ex Rel. Volusia County v. Dickinson

Supreme Court of Florida
269 So. 2d 9 (1972)
ELI5:

Rule of Law:

Under the Florida Constitution, a charter county possesses all powers of local self-government not inconsistent with general law, which includes the authority to levy any tax that a municipality is authorized by general law to impose, without requiring a separate, specific legislative grant of that taxing power.


Facts:

  • Volusia County became a home rule charter county pursuant to the Florida Constitution.
  • The county's charter was established by a special act of the Legislature and ratified by a referendum vote of the electors.
  • The charter expressly provides that the county shall have such municipal powers as may be required to fulfill the intent of the charter.
  • The Volusia County governing body enacted an ordinance to levy an excise tax upon the sale of cigarettes in the unincorporated areas of the county.
  • Volusia County requested that the State Comptroller and the Director of the State Beverage Department collect this tax and remit the proceeds to the county.

Procedural Posture:

  • Volusia County, as Relator, filed a Petition for a writ of mandamus in the Supreme Court of Florida.
  • The respondents were the State Comptroller and the Director of the State Beverage Department.
  • The Supreme Court of Florida issued an alternative writ of mandamus.
  • The respondents filed answers to the writ, placing the cause at issue before the Supreme Court.

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Issue:

Does a charter county, under its constitutional home rule authority, have the power to levy an excise tax on cigarettes in its unincorporated areas and compel state officials to collect it, in the same manner as a municipality?


Opinions:

Majority - Ervin, J.

Yes. A charter county has the power to levy an excise tax on cigarettes in its unincorporated areas. When Article VII, § 9(a) of the Florida Constitution (authorizing local taxes by general law) is read together with Article VIII, § 1(g) (granting charter counties 'all powers of local self-government not inconsistent with general law'), it is clear that charter counties and municipalities are placed in the same category. This 'all inclusive language' vests in a charter county the authority to levy any tax permitted to municipalities, unless precluded by general or special law. This interpretation is analogous to the court's prior holding in State ex rel. Dade County v. Brautigam, where Dade County's specific home rule amendment was found to confer municipal taxing powers. The 1968 Constitution's general provision for charter counties achieves the same result for all such counties, distinguishing them from non-charter counties, which only have powers specifically granted by law.



Analysis:

This decision significantly empowers Florida's charter counties by establishing that their home rule authority is a direct constitutional grant of broad power, rather than a limited status requiring specific legislative permission for each action. It confirms that charter counties are on equal footing with municipalities regarding powers of local self-government, including taxation. This ruling reduces the need for charter counties to seek enabling legislation from the state for powers already possessed by cities, thereby strengthening local autonomy and streamlining local governance.

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