Opinion ID: 1788757
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Heading: Part I. Taxation of Legal Services

Text: We shall address the various challenges to the act roughly in the order set forth in your letter of May 12, 1987. Turning first to the imposition of the tax on legal services, we find that it does not facially constitute an unconstitutional burden on the right to legal counsel. Article I, section 16 of the Florida Constitution sets forth the rights of persons accused of crimes, one of which is the right to legal counsel. Opponents of the instant act argue that the right to counsel is a preservative right that safeguards many other constitutional rights and that, therefore, any burden on the exercise of that right is constitutionally impermissible. We do not, however, believe that this tax, on its face, burdens the constitutional right of access to counsel. The right to counsel is violated only when access to an attorney is impeded or where the attorney's ability to consult with, advise, or defend his client is hindered. See United States v. Cronic, 466 U.S. 648, 104 S.Ct. 2039, 80 L.Ed.2d 657 (1984). The instant tax does not appear to have such an effect. Although the act does tax legal services under its general provisions, the act also exempts from taxation pro bono legal services and government counsel appointed for indigents. [3] Because of this exception, the act only taxes those who can afford to retain counsel and pay the tax. This exemption distinguishes the instant tax on legal services from the poll tax declared unconstitutional in Harper v. Virginia State Board of Elections, 383 U.S. 663, 86 S.Ct. 1079, 16 L.Ed.2d 169 (1966). In Harper, every voter, regardless of financial ability, had to pay a $1.50 tax as a prerequisite to voting. Under such a system, an indigent person would be denied his right to vote should he or she be unable to pay the tax. The instant exemption prevents such a result. For similar reasons, we also reject the contention that the act facially violates the constitutional right of access to the courts. Article I, section 21 of the Florida Constitution guarantees that the courts shall be open to every person for redress of any injury, and justice shall be administered without sale, denial, or delay. Because those persons who cannot afford to pay legal fees will pay no tax, the act does not appear to bar any person from seeking redress for any injury in the courts. The imposition of the instant tax should, at least theoretically, no more violate this provision than would any other rise in the cost of legal fees. Nor should the instant tax in any way constitute a sale of justice. Art. I, § 21, Fla. Const. Clearly, the state can directly assess fees and costs for access to the court system only when such fees and costs are directly related to the administration of justice. Any such fees collected cannot be used for general revenue purposes. Farabee v. Board of Trustees, Lee County Law Library, 254 So.2d 1 (Fla. 1971). The instant act, however, does not impose a direct charge for the privilege of utilizing the courts. At most, the taxation of legal fees imposes a detached, incidental burden upon court access and it is not levied in exchange for access to the courts or to purchase justice. We also find that the tax on legal fees does not facially violate the equal protection guarantee of article I, section 2 of the Florida Constitution. Moreover, legal services are taxed under the general taxing provision of the act and are not targeted for a separate discriminatory tax. See ch. 87-6, § 1, Laws of Fla. (creating § 212.059, Fla. Stat.). Thus, the strict judicial scrutiny required for enactments which impinge upon fundamental rights or discriminate against certain taxpayers is not triggered. The individual exemptions provided for certain types of legal services do not alter the act's overall character. [4] Although the state must adhere to the principles of due process and equal protection when exercising its taxing power, those principles do not impose an ironclad rule of equality. The state must be allowed the flexibility and variety appropriate to taxation schemes. Kahn v. Shevin, 416 U.S. 351, 94 S.Ct. 1734, 40 L.Ed.2d 189 (1974). Accordingly, the state is accorded a wide range of discretion when classifying for taxation purposes, provided that the classification is reasonable, nonarbitrary, and rests on some ground of difference having a fair and substantial relation to the object of the legislation. State ex rel. Vars v. Knott, 135 Fla. 206, 184 So. 752 (1938), appeal dismissed, 308 U.S. 506, 60 S.Ct. 72, 84 L.Ed.2d 433 (1939), vacated on other grounds, 308 U.S. 507, 60 S.Ct 72, 84 L.Ed. 434 (1939). We cannot say that the distinctions which the act draws are arbitrary. Rather, the exemptions granted for legal services provided to indigents, government, nonprofit entities, and employers are necessary for consistency with the overall act. Likewise, the exemptions are necessary in order to satisfy either constitutional requirements or social policy considerations. Accordingly, we find that the taxation scheme as it applies to legal services is reasonable and rationally related to the legitimate state purposes of raising revenue without doing violence to either the Constitution or important social policies. We do wish to express our concern, however, about the method set forth in section 212.0592(27)(a) for determining when taxes on legal services will be paid in criminal cases. Section 212.0592(27)(a) creates an exemption for: Legal services rendered by an attorney to a client to the extent that the right to counsel is guaranteed pursuant to either the Sixth Amendment to the United States Constitution or Article I, Section 16 of the Florida Constitution is applicable to such legal services. However, this exemption shall only be applicable if the criminal charges brought in this case are dismissed or the client is ultimately adjudicated not guilty by a court of competent jurisdiction. This exemption shall only be granted pursuant to a refund of taxes previously paid on such services. Ch. 87-6, § 3, Laws of Fla. Accordingly, the legislature has created a system under which, in order to be eligible for a refund, the suspect must actually be charged with criminal activity and wholly exonerated on all charges. Some question the appropriateness of giving the state a direct financial interest in whether a suspect is charged and convicted. Although we do not believe that this aspect of the tax is facially unconstitutional, such equal protection questions are fact specific and the true test of this provision will come if individual defendants should challenge the limiting language in the second sentence of subsection (27)(a) as applied to them. Nevertheless, though some may believe that basing taxation decisions upon whether one is charged and convicted for a crime is extremely unwise, it is not within the province of this or any other court to base a determination of statutory validity on our view of the particular enactment's wisdom absent a violation of constitutional guaranties. State v. Yu, 400 So.2d 762 (Fla. 1981), appeal dismissed, Wall v. Florida, 454 U.S. 1134, 102 S.Ct. 988, 71 L.Ed.2d 286 (1982); Fraternal Order of Police, Metropolitan Dade County, Lodge No. 6 v. Department of State, 392 So.2d 1296 (Fla. 1980).