Division of Administrative Hearings, Florida
Filed: Feb. 19, 2002
Whether sales tax and local government infrastructure surtax is due on the lingerie modeling session fees received by Petitioner, and, if so, whether the Department of Revenue should compromise any portion of the tax, interest, or penalty assessed against Petitioner.Fees paid to watch lingerie modeling sessions in Petitioner`s store are subject to the sales tax as admissions and licenses to use real property. Petitioner failed to show sufficient grounds for compromise of any portion of tax, interest, or penalty.
