Hey, that's just what Judge Scola thinks (then again, he's a pretty smart federal judge):
As part of these operations, the Tribe has leased a portion of the space at the Seminole Hollywood Casino to Ark Hollywood, LLC, and a portion of the space at the Seminole Tampa Casino to Ark Tampa, LLC. (Answer ¶¶12–13 , ECF No. 52.) Florida assessed a tax on the rent paid to the Seminole Tribe by Ark Hollywood and Ark Tampa for the leases on the Tribe’s Reservations. (Compare Compl. ¶18, ECF No. 1 with Answer ¶18, ECF No. 52.) The Seminole Tribe asserts that Federal law prohibits this Rental Tax. Stranburg disagrees.God I hate Rick Scott (I have to blame somebody!).
Florida imposes a Utility Tax on electricity that is delivered to the Seminole Tribe on tribal reservations. (Compare Compl. ¶¶22, 24, ECF No. 1 with Answer ¶¶22, 24, ECF No. 52.) The Tribe argues that Federal law prohibits Florida from imposing this tax. Again, Stranburg disagrees. . . .
This Court finds that federal law prohibits Florida from collecting the Rental Tax from the Ark entities for their leases of reservation land. The Court further finds that federal law preempts the application of the Rental Tax to the Tribe’s leases with the Ark entities. The Court also finds that federal law prohibits Florida from collecting the Utility Tax from the Tribe since the legal incidence of the Utility Tax falls on the Seminole Tribe.