
    Ray E. GREEN, Comptroller of the State of Florida, Appellant, v. RIVIERA COUNTRY CLUB, a nonprofit Florida corporation, Appellee.
    No. 63-73.
    District Court of Appeal of Florida. Third District.
    Aug. 27, 1963.
    Rehearing Denied Oct. 16, 1963.
    Richard W. Ervin, Atty. Gen., and Joseph Nesbitt, Asst. Atty. Gen., for appellant.
    Paul & Sams, Ward & Ward, Miami, Darrey A. Davis, County Atty., and Clyde Trammell, Jr., Asst. County Atty., for ap-pellee.
    Before BARKDULL, C. J., and TILLMAN PEARSON, and HENDRY, JJ.
   PER CURIAM.

Affirmed on the authority of Green v. Surf Club, Inc., Fla.App.1961, 136 So.2d 354.

PEARSON, TILLMAN, Judge

(dissenting) .

I have reached a decision contrary to that reached by the majority because of the importance I would give to the fact that appel-lee takes eighty percent of the gratuities collected at its “Nineteenth Hole” and credits this money to a “Beverage Salaries Account.” The employees who work in the “Nineteenth Hole” are paid a “guaranteed weekly wage” from this account with the appellee either making up any deficiency or holding any overage for future deficiencies. It seems to me that this is a benefit to the appellee.

I would reverse for the entry of an amended decree holding that eighty percent of the gratuities collected at the “Nineteenth Hole” is subject to the sales tax.  