WHITE v. HILLSBOROUGH COUNTY (2019)

The appellant has filed a suggestion, in which several of the appellees have expressed concurrence, requesting that this court certify this appeal to the Florida Supreme Court pursuant to Florida Rule of Appellate Procedure 9.125. The “final summary judgment granting declaratory relief in case no. 18-CA-11749” is appealable pursuant to rule 9.110.

This court concludes that the appeal “require[s] immediate resolution by the supreme court because the issues pending in [this court] are of great public importance.” Fla. R. App. P. 9.125(a). Immediate resolution is required because a sales tax based on a county charter amendment, which the appellant contends is unconstitutional, is currently being collected and the tax monies may begin to be spent on January 1, 2020. Furthermore, a related appeal from a case consolidated in the circuit court with the case underlying the present appeal is pending in the supreme court as case SC19-1250, Robert Emerson et al. v. Hillsborough County et. al. The appeal is of great public importance not only because the tax affects virtually all residents of Hillsborough County but also because the issues to be addressed concern the supremacy of general state law and the power preempted to the Legislature over sales tax.

Accordingly, this court grants the appellant's suggestion and certifies this appeal, along with its several notices of cross appeal, to the Florida Supreme Court pursuant to rule 9.125.

BY ORDER OF THE COURT:

KELLY, BLACK, and SMITH, JJ., Concur.