Division of Administrative Hearings, Florida
Filed: Jul. 07, 1992
The issue in Case no. 92-4204 is whether the Respondent correctly reported and remitted the alcoholic beverage surcharge for the audit period of July 1, 1990 through March 31, 1991. The amount claimed by the Department for this case is $5,767.82. The issue in Case no. 92-4205 is whether the Respondent correctly reported and remitted the surcharge for the audit period of July 1, 1990 through March 31, 1991. The amount of the audit deficiency alleged by the Department for this case is $4,952.48.Respondent licensee failed to correctly report and remit the alcoholic beverage surcharge as it failed to report based on true volume dispensed.