STATE OF FLORIDA

DIVISION OF ADMINISTRATIVE HEARINGS

STATE OF FLORIDA, DIVISION OF ) ALCOHOLIC BEVERAGES AND TOBACCO, )

)

Petitioner, )

)

vs. ) CASE NO. 77-1865

) DABT NO. 6-7-70-A DIAMOND LIL'S SALOON, INC., d/b/a )

DIAMOND LIL'S, )

)

Respondent. )

)

RECOMMENDED ORDER

Pursuant to notice, a hearing was held before Charles C. Adams, a Hearing Officer with the Division of Administrative Hearings at 5600 Mariner Street, Suite 102, Tampa, Florida at 1:00 P.M., November 17, 1977.

APPEARANCES

For Petitioner: William Hatch, Esquire

725 South Bronough Street Tallahassee, Florida 32304

For Respondent: Robert R. Carbanell, Esquire

Smith and Carbanell, Law Offices 2907 South Dale Mabry

Tampa, Florida 33609 ISSUE

Whether or not on or about September 20, 1977, investigation revealed, that the Respondent, Diamond Lil's Saloon, Inc., licensed under the beverage laws, failed to file its monthly State Sales Tax Report and pay said sales tax for the above described premises for the month of October, 1976 through March, 1977 in violation of Chapter 212, F.S., and s. 561.29, F.S.

FINDINGS OF FACT

1. The Respondent, Diamond Lil's Saloon, Inc., is the holder of license number 39-889, series 4-COP. This license is held with the State of Florida, Division of Alcoholic Beverages and Tobacco, for doing business as Diamond Lil's in a premises located at 9700 North Nebraska Avenue, Tampa, Florida. At the commencement of the hearing, the parties stipulated to the propriety of the allegations contained in the notice to show cause. By that stipulation it was established that on or about September 20, 1977, investigation revealed that Diamond Lil's Saloon, Inc., licensed under the beverage laws, failed to file its monthly State Sales Tax Report and pay said sales tax for the above described premises for months of October, 1976 through March, 1977, in violation of Chapter 212, F.S., and s. 561.29, F.S.

2. It was also established that although the taxes are still delinquent, a plan has been entered into between the licensee corporation and the State of Florida, Department of Revenue, for the purpose of paying the delinquent taxes owed. The conditions of that agreement may be found in Respondent's Exhibit #1, admitted into evidence.

   
   

3. By stipulating to the factual accuracy of the allegation in the notice to show cause, which establishes the nonpayment of taxes, which are required to be paid under Chapter 212, F.S., the Respondent has subjected itself to the penalties found in s. 561.29, F.S. This violation established in this cause subjects the Respondent to possible revocation, suspension or fine.

   
   

   CONCLUSIONS OF LAW

   
   

4. The Division of Administrative Hearings has jurisdiction in this cause.

   
   

5. By the facts as stipulated to in this cause, it has been established that the Respondent is in violation of Chapter 212, F. S., for failure to pay State Sales Tax for the months of October, 1976 through March, 1977, as prescribed by Chapter 212, F.S. For such violation, the Respondent may be penalized in accordance with the provisions of s. 561.29, F.S.

RECOMMENDATION

It has been shown that the Respondent corporation was in violation of Chapter 212, F.S., and thereby is subject to the penalties found in 561.29, F.S. An opportunity was afforded the parties to present matters in aggravation and mitigation, and the Respondent availed itself of the opportunity to present mitigation. As shown in the recitation of the facts, restitution has been agreed to and is being made, to the extent that all restitution payments are current. It is also demonstrated that the licensee has had no previous violations of the beverage laws. Premised upon the consideration of the facts in this matter and the evidence in mitigation, and in keeping with the authority of s. 561.29(6), F.S., it is

RECOMMENDED:

that the Respondent's license be suspended for a period of 20 days, but that that action be suspended in its effect pending the satisfactory completion of a one year probationary term, in which the licensee shall commit no violations of the laws pertaining to its license held under the authority of the Division of Alcoholic Beverages and Tobacco. Should such a violation occur in the period of the probation, then a suspension of 20 days shall take effect.

DONE and ENTERED this 16th day of December, 1977, in Tallahassee, Florida.

CHARLES C. ADAMS, Hearing Officer Division of Administrative Hearings Room 530, Carlton Building Tallahassee, Florida 32304

(904) 488-9675

COPIES FURNISHED:

William Hatch, Esquire 725 South Bronough Street

Tallahassee, Florida 32304

Robert R. Carbanell, Esquire Smith and Carbanell, Law Offices 2907 South Dale Mabry

Tampa, Florida 33609

Docket for Case No: 77-001865

Orders for Case No: 77-001865