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  8. Warren James Bird
Warren James Bird
Warren James Bird
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Bar #754536(FL)     License for 37 years; Member in Good Standing
Tallahassee FL

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07-001710  WORLDWIDE EQUIPMENT GROUP LLC vs DEPARTMENT OF REVENUE  (2007)
Division of Administrative Hearings, Florida Filed: Apr. 17, 2007
Does the taxpayer owe sales tax, penalty, and interest as assessed by the Department of Revenue.The audit figures were compromised upon new filings, but Respondent prevailed on a lesser amount.
07-002667  MOTION COMPUTING vs DEPARTMENT OF REVENUE  (2007)
Division of Administrative Hearings, Florida Filed: Jun. 14, 2007
The issues to be resolved in this proceeding concern whether the Petitioner, a Delaware Corporation with its principal place of business and domicile in Texas, has an obligation to collect and remit Florida sales taxes on sales it made to a Massachusetts-domiciled corporation, in view of the facts found below.Petitioner established that sale transactions between Texas and Massachutes had no substantial nexus with Florida, and therefore, it is not subject to Florida sales and use tax.
14-003118  AGENCY FOR HEALTH CARE ADMINISTRATION vs USA REHAB AND CHIROPRACTIC CENTER, INC.  (2014)
Division of Administrative Hearings, Florida Filed: Jul. 08, 2014
Whether Respondent, USA Rehab and Chiropractic Center, Inc., should have a penalty and fine imposed against its license for alleged statutory and rule violations.Petitioner proved that Respondent did not secure employee attestations and failed to verify that covered employees maintained active, unencumbered Florida licenses.
14-002698  AGENCY FOR HEALTH CARE ADMINISTRATION vs ATLANTIC MOBILE SERVICES, INC.  (2014)
Division of Administrative Hearings, Florida Filed: Jun. 10, 2014
13-001451  AGENCY FOR HEALTH CARE ADMINISTRATION vs DAYSPRING VILLAGE, INC.  (2013)
Division of Administrative Hearings, Florida Filed: Apr. 18, 2013
At issue in this proceeding is whether Respondent, Dayspring Village, Inc. (“Dayspring Village”), committed the two Class II deficiencies alleged in the Administrative Complaint dated March 20, 2013, and, if so, what penalty should be imposed. Also at issue is Dayspring Village’s contention that the enforcement action undertaken by the Agency for Health Care Administration (“AHCA”) in this proceeding constitutes the imposition of an unadopted rule.Agency proved both counts of Administrative Complaint by clear and convincing evidence; allegations contained in complaint did not constitute unadopted rules.
08-000614CON  FLORIDA HEALTH SCIENCES CENTER, INC., D/B/A TAMPA GENERAL HOSPITAL vs AGENCY FOR HEALTH CARE ADMINISTRATION  (2008)
Division of Administrative Hearings, Florida Filed: Feb. 01, 2008
Whether Certificate of Need (CON) Application No. 9992, filed by Sun City Hospital, Inc., d/b/a South Bay Hospital to establish a 112-bed replacement hospital in Riverview, Hillsborough County, Florida, satisfies, on balance, the applicable statutory and rule review criteria for approval.The applicant for a replacement hospital did not prove that, on balance, it met the applicable statutory criteria for approval of its CON application.
08-000615CON  ST. JOSPEH`S HOSPITAL, INC., D/B/A ST. JOSEPH HOSPITAL vs AGENCY FOR HEALTH CARE ADMINISTRATION AND SUN CITY HOSPITAL, INC., D/B/A SOUTH BAY HOSPITAL  (2008)
Division of Administrative Hearings, Florida Filed: Feb. 01, 2008
Whether Certificate of Need (CON) Application No. 9992, filed by Sun City Hospital, Inc., d/b/a South Bay Hospital to establish a 112-bed replacement hospital in Riverview, Hillsborough County, Florida, satisfies, on balance, the applicable statutory and rule review criteria for approval.The applicant for a replacement hospital did not prove that, on balance, it met the applicable statutory criteria for approval of its CON application.
08-001205CON  SUN CITY HOSPITAL, INC., D/B/A SOUTH BAY HOSPITAL vs AGENCY FOR HEALTH CARE ADMINISTRATION  (2008)
Division of Administrative Hearings, Florida Filed: Mar. 10, 2008
Whether Certificate of Need (CON) Application No. 9992, filed by Sun City Hospital, Inc., d/b/a South Bay Hospital to establish a 112-bed replacement hospital in Riverview, Hillsborough County, Florida, satisfies, on balance, the applicable statutory and rule review criteria for approval.The applicant for a replacement hospital did not prove that, on balance, it met the applicable statutory criteria for approval of its CON application.
07-004051  DEPARTMENT OF REVENUE vs LINDA ARNETTE, D/B/A GIFF`S SUB SHOP  (2007)
Division of Administrative Hearings, Florida Filed: Sep. 07, 2007
The issue in this case is whether the Respondent's certificate of registration to collect sales tax should be revoked.Recommend the revocation of Respondent`s Certificate of Registration pursuant to 212.18.
07-002666  TOTAL HEALTH FITNESS CENTER, INC. vs DEPARTMENT OF REVENUE  (2007)
Division of Administrative Hearings, Florida Filed: Jun. 14, 2007
The issue in this case is whether Petitioner should be assessed sales and use tax as set forth in the Notice of Reconsideration dated April 13, 2007.The contracts between personal trainers and Petitioner provided for a use of the facility, which was taxable, and the use of membership, which was not taxable.

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