Leon FL Administrative law and Privacy Lawyers | James Franc -- eLawyers

94-005075RX ZURICH INSURANCE COMPANY (US BRANCH) vs DEPARTMENT OF REVENUE (1994)

Division of Administrative Hearings, Florida Filed: Sep. 13, 1994

The issue is whether Rule 12B-8.016(3)(a)4., Florida Administrate Code, is a valid exercise of delegated legislative authority.Retliatory tax may not include workers compensation assessment. Rule is inva lid excersise of delegated legislative authority.

94-001790RP AIRPORT LIMOUSINE SERVICE OF ORLANDO, INC., AND YELLOW CAB OF ORLANDO, INC. vs DEPARTMENT OF REVENUE (1994)

Division of Administrative Hearings, Florida Filed: Apr. 06, 1994

The issue in this case is whether proposed amendments to Rule 12A-1.070 are an invalid exercise of delegated legislative authority. Petitioners and Intervenors challenge Proposed Rule 12A-1.070(1) and (4)(a) and (b). Respondent published the amendments in the Florida Administrative Law Weekly on March 18, 1994 and June 10, 1994. As described in the Joint Prehearing Stipulation, the proposed rule amendments address, among other things, the taxation of payments to airport authorities from concessionaires like rental car companies and airport restaurants. The law imposes a sales tax on payments for the use or occupancy of real property, whether the agreement consists of a lease or a license to use real property. The main dispute in these cases is whether the proposed rule amendments illegally extend the sales tax to payments for intangibles like a concession, franchise, or privilege to do business.Proposed rule invalidly extended sales tax to non-rent payments for concessions.

92-001009RP FLORIDA MANUFACTURED HOUSING ASSOCIATION, INC. vs DEPARTMENT OF REVENUE (1992)

Division of Administrative Hearings, Florida Filed: May 29, 1992

As presented in the petition to determine the invalidity of a proposed rule filed on February 14, 1992, and as refined in the parties' joint stipulation filed at hearing on September 14, 1992, the issue presented for disposition is the validity of proposed amendments to rules 12D-6.001(3) and 12D-6.002(1)(d)1. and 2., F.A.C.Rules that add no requirements to the law implemented are valid in spite of Petitioner claim that both law and rules are unconstitutional.

93-004918RP YELLOW CAB COMPANY OF ORLANDO, INC., AND CITY CAB COMPANY OF ORLANDO, INC. vs DEPARTMENT OF REVENUE (1993)

Division of Administrative Hearings, Florida Filed: Aug. 26, 1993

The issue presented is whether proposed Rule 12A-1.071(47), Florida Administrative Code, is an invalid exercise of delegated legislative authority.Taxicab companies are in business of providing taxicab services, not in bus- iness of renting tangible personal property; rule taxing ""rental"" invalid.

93-000239RP FLORIDA CABLE TELEVISION ASSOCIATION; CABLEVISION INDUSTRIES OF CENTRAL FLORIDA, INC.; AND CABLEVISION INDUSTRIES OF MIDDLE FLORIDA, INC. vs DEPARTMENT OF REVENUE (1993)

Division of Administrative Hearings, Florida Filed: Jan. 21, 1993

Whether a proposed amendment to Rule 12A-1.053(7), Florida Administrative Code, constitutes an invalid exercise of delegated legislative authority and/or is unconstitutional?Proposed rule amendment taxing agreements allowing attachment of cable television wires to utility poles invalid. Rule conflicts with rule 12A-1.046, Florida Adminstrative Code.

92-000285 G. H. JOHNSON CONSTRUCTION COMPANY vs DEPARTMENT OF REVENUE (1992)

Division of Administrative Hearings, Florida Filed: Jan. 16, 1992

The issue in this case is whether the Respondent, the Department of Revenue, should assess against the Petitioner, G. H. Johnson Construction Company, Inc., sales or use tax, penalty, and interest and, if so, in what amount.DOR proved tax assessments. Partial payment with restrictive conditions not an accord and satisfaction; did not comply with statute on tax compromise.

90-008053 JOSE A. ESPINO vs DEPARTMENT OF REVENUE (1990)

Division of Administrative Hearings, Florida Filed: Dec. 20, 1990

The issue in this case is whether Respondent's assessment of sales tax against Petitioner pursuant to Section 212.0505, Florida Statutes, should be upheld.Petitioner attempted cocaine sale to undercover cop; Assesment based on FDLE estimate of retail value was appropriate; Attempted sale covered by statute.

90-005661 NOEL FREDERICK SHUMANN vs DEPARTMENT OF REVENUE (1990)

Division of Administrative Hearings, Florida Filed: Sep. 07, 1990

The central issue in this case is the Petitioner's challenge to the Department's assessment of sales and use tax.Petitioner found to have participated in illegal cocaine transaction that gave rise to tax assessment and jeopardy findings.

91-005338RP FAMILY ARCADE ALLIANCE vs DEPARTMENT OF REVENUE (1991)

Division of Administrative Hearings, Florida Filed: Aug. 23, 1991

The issues are whether proposed rules 12-18.008, 12A-15.001 and 12A-1.044, Florida Administrative Code, are valid exercises of delegated legislative authority.Rule challenge for failure to prepare economic impact statements, unconstitutionally impairing oral contracts and exceeding authority dismissed.

91-004079RE FLORIDA AMUSEMENT/VENDING ASSOCIATION, INC. vs DEPARTMENT OF REVENUE (1991)

Division of Administrative Hearings, Florida Filed: Jul. 03, 1991

By stipulation of the parties, at issue is whether the definition of "amusement machine operator" in Emergency Rule 12AER91-2(1)(a), Florida Administrative Code, and the effective tax rate prescribed in Emergency Rule 12AER91-2(2), Florida Administrative Code, constitute invalid exercises of delegated authority.Definition of amusement machine operator in rule not invalid exercise of delegated authority.

James Francis McAuley