Division of Administrative Hearings, Florida
Filed: Jul. 20, 2018
Whether, pursuant to section 210.30, Florida Statutes (2016),2/ Petitioner, Jemco Enterprises, Inc., d/b/a Payless Tobacco Source (“Jemco”), owes a tax deficiency in the amount of $5,582.73 for the audit period from July 1, 2016, to October 31, 2016, plus $558.27 in penalties and $144.43 in interest, for a total amount due of $6,285.43.The agency proved the factual and legal grounds for the excise assessment and surcharge on tobacco products. The licensee did not prove, by a preponderance of the evidence, that the assessment was incorrect.
