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Rex Davis Ware
Rex Davis Ware
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Bar #439169(FL)     License for 40 years; Member in Good Standing
Tallahassee FL

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19-003639RU  1701 COLLINS (MIAMI) OWNER, LLC vs DEPARTMENT OF REVENUE  (2019)
Division of Administrative Hearings, Florida Filed: Jul. 08, 2019
The issue in this unadopted-rule challenge is whether Respondent, in connection with the administration of the stamp tax, has formulated a statement of general applicability for allocating undifferentiated, lump-sum payments made in purchase- and-sale transactions involving joint real estate/personal property transfers; which meets the statutory definition of a rule but has not been adopted pursuant to the rulemaking procedure; and, as used by Respondent, has the effect of creating an entitlement to collect tax on 100% of the undifferentiated consideration.Respondent, for purposes of the stamp tax, has formulated an unadopted rule for allocating undifferentiated lump-sum payments made in purchase-and-sale transactions involving joint real estate/personal property transfers.
19-001880  BAYFRONT HMA MEDICAL CENTER, LLC vs DEPARTMENT OF REVENUE  (2019)
Division of Administrative Hearings, Florida Filed: Apr. 11, 2019
These consolidated cases involve three issues: (1) whether the Department of Revenue's ("the Department") assessment against Bayfront HMA Medical Center, LLC ("Bayfront"), for sales tax on commercial rent payments is erroneous; (2) whether Bayfront is entitled to a refund for overpayment of sales tax on commercial rent payments from August 1, 2014, to July 31, 2017; and (3) whether Bayfront is entitled to a refund for overpayment of sales tax on commercial rent payments from August 1, 2017, to May 31, 2018.Bayfront Baby Place is not exempt from tax as a lease for re-lease or a space used exclusively as a dwelling unit. Recommend sustaining assessment and denying refund applications.
19-001881  BAYFRONT HMA MEDICAL CENTER, LLC vs DEPARTMENT OF REVENUE  (2019)
Division of Administrative Hearings, Florida Filed: Apr. 11, 2019
These consolidated cases involve three issues: (1) whether the Department of Revenue's ("the Department") assessment against Bayfront HMA Medical Center, LLC ("Bayfront"), for sales tax on commercial rent payments is erroneous; (2) whether Bayfront is entitled to a refund for overpayment of sales tax on commercial rent payments from August 1, 2014, to July 31, 2017; and (3) whether Bayfront is entitled to a refund for overpayment of sales tax on commercial rent payments from August 1, 2017, to May 31, 2018.Bayfront Baby Place is not exempt from tax as a lease for re-lease or a space used exclusively as a dwelling unit. Recommend sustaining assessment and denying refund applications.
19-001882  BAYFRONT HMA MEDICAL CENTER, LLC vs DEPARTMENT OF REVENUE  (2019)
Division of Administrative Hearings, Florida Filed: Apr. 11, 2019
These consolidated cases involve three issues: (1) whether the Department of Revenue's ("the Department") assessment against Bayfront HMA Medical Center, LLC ("Bayfront"), for sales tax on commercial rent payments is erroneous; (2) whether Bayfront is entitled to a refund for overpayment of sales tax on commercial rent payments from August 1, 2014, to July 31, 2017; and (3) whether Bayfront is entitled to a refund for overpayment of sales tax on commercial rent payments from August 1, 2017, to May 31, 2018.Bayfront Baby Place is not exempt from tax as a lease for re-lease or a space used exclusively as a dwelling unit. Recommend sustaining assessment and denying refund applications.
19-001879  1701 COLLINS (MIAMI) OWNER, LLC vs DEPARTMENT OF REVENUE  (2019)
Division of Administrative Hearings, Florida Filed: Apr. 11, 2019
The issue in this case is whether Petitioner is entitled to a refund of nearly $500 thousand on an alleged overpayment of the stamp tax, where Petitioner paid the tax based on the entire undifferentiated consideration it had received, as a lump-sum payment, from the sale of an operating hotel business comprising real estate, tangible personal property, and intangible personal property.Petitioner is entitled to a refund of overpayment of the stamp tax because it paid the tax based on the entire undifferentiated consideration it had received for real estate, tangible personal property, and intangible personal property.
17-004641MPI  AGENCY FOR HEALTH CARE ADMINISTRATION vs COVENANT HOSPICE, INC.  (2017)
Division of Administrative Hearings, Florida Filed: Aug. 15, 2017
The issues are whether Petitioner, Agency for Health Care Administration (“Petitioner” or “AHCA”) is entitled to recover Medicaid funds paid to Respondent, Covenant Hospice, Inc. (“Respondent” or “Covenant”), pursuant to section 409.913(1), Florida Statutes, for hospice services Respondent provided during the audit period between January 1, 2011, through December 31, 2012; and the amount of sanctions, if any, that should be imposed pursuant to section 409.913(15) and (17).Petitioner proved that Respondent must repay medicaid for certain claims. Petitioner proved that Respondent must pay a fine.
17-006836RU  COVENANT HOSPICE, INC. vs AGENCY FOR HEALTH CARE ADMINISTRATION  (2017)
Division of Administrative Hearings, Florida Filed: Dec. 18, 2017
Whether Respondent, Agency for Health Care Administration (“Respondent” or “AHCA”), has relied on any statements of general applicability regarding reimbursement of Medicaid expenses which are agency rules, as defined in section 120.52(16), Florida Statutes,1/ but have not been adopted as rules in accordance with section 120.54(1)(a), Florida Statutes.Medical standards applied by AHCA's medicaid Peer Review Physicians during MPI audit of patient records are not agency statements defined as rules.
18-002772  GBR ENTERPRISES, INC. vs DEPARTMENT OF REVENUE  (2018)
Division of Administrative Hearings, Florida Filed: May 30, 2018
Whether Respondent, Department of Revenue's ("Department"), B03 assessment against Petitioner, GBR Enterprises, Inc. ("GBR"), for sales tax and interest is incorrect.Vending machine company's arrangement with schools is in the nature of a service contract and not a license fee for use of real property, and therefore, DOR's proposed assessment is incorrect.
17-005801RE  NATURE'S WAY NURSERY OF MIAMI, INC. vs FLORIDA DEPARTMENT OF HEALTH, AN EXECUTIVE BRANCH AGENCY OF THE STATE OF FLORIDA  (2017)
Division of Administrative Hearings, Florida Filed: Oct. 19, 2017
The issues to be decided are (i) whether Emergency Rule 64ER17-7(1)(b)-(d) constitutes an invalid exercise of delegated legislative authority, and (ii) whether Respondent's scoring methodology, which comprises several policies and procedures for determining the aggregate scores of the nurseries that applied for Dispensing Organization licenses in 2015, constitutes an unadopted rule.Rule 64ER17-7(1)(b)-(d) constitutes an invalid exercise of delegated legislative authority, and the policies upon which Respondent based its scoring of nurseries in the 2015 dispensing-organization application cycle constitute an unadopted rule.
18-000720RU  NATURE'S WAY NURSERY OF MIAMI, INC. vs FLORIDA DEPARTMENT OF HEALTH, AN EXECUTIVE BRANCH AGENCY OF THE STATE OF FLORIDA  (2018)
Division of Administrative Hearings, Florida Filed: Feb. 12, 2018
Rule 64ER17-7(1)(b)-(d) constitutes an invalid exercise of delegated legislative authority, and the policies upon which Respondent based its scoring of nurseries in the 2015 dispensing-organization application cycle constitute an unadopted rule.

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