Division of Administrative Hearings, Florida
Filed: Mar. 09, 1998
Whether an assessment should be made against Petitioner for additional sales and use tax, interest, and penalty in connection with the business operations of WHI Limited Partnership relating to Wyndham Harbour Island Hotel in Tampa, Florida, for the audit period July 31, 1990, through June 30, 1995, and, if so, in what amount.The taxpayer`s hotel was a multiple-use property. Respondent`s use of square footage to assess tax was not a rule, Respondent is not estopped by a prior audit from assessing tax liability, and Respondent could assess tax against the lessee.
