STATE OF FLORIDA

DIVISION OF ADMINISTRATIVE HEARINGS

STATE OF FLORIDA, DIVISION ) OF BEVERAGE, )

)

Petitioner, )

)

vs. ) CASE NO. 77-1144

)

ROBERT W. POPE )

t/a THE WEDGEWOOD INN, )

)

Respondent. )

)

RECOMMENDED ORDER

Pursuant to notice a hearing was held before Charles C. Adams, a Hearing Officer with the Division of Administrative Hearings, at 9:00 A.M., July 20, 1977, at 5600 Mariner Street, Suite 102, Tampa, Florida.

APPEARANCES

For Petitioner: William Hatch, Esquire

Division of Beverage

725 South Bronough Street Tallahassee, Florida 32304

For Respondent: Robert W. Pope, Esquire

611 First Avenue, North

St. Petersburg, Florida 33701 ISSUE

Whether or not, on or about August 26, 1976, investigation revealed that Robert W. Pope, licensed under the Beverage Laws of the State of Florida, failed to file and pay his State Sales Tax for the licensed premises, known as The Wedgewood Inn, located at 1701 4th Street, South, St. Petersburg, Florida, in violation of 212, F.S., thereby violating 56l.29, F.S. (The notice to show cause which stated the above issue, also contained a count alleging a violation of Rule 7A-3,15, F.A.C. This count was not considered based upon an agreement of the parties to continue consideration of the count until a future date. The count will either be dismissed or renoticed for hearing.)

FINDINGS OF FACT

1. At all times pertinent to this cause, Robert W. Pope has been the holder of license no. 62-600, series 4-COP, SRX, held with the State of Florida, Division of Beverage to trade as The Wedgewood Inn, located at 1701, 4th Street, South, St. Petersburg, Pinellas County, Florida.

   
   

2. When the Respondent, Pope, began to operate the licensed premises he was given a registration sales tax number by the State of Florida, Department of

   Revenue. This number was provided in accordance with 212, F.S. That law required the remittance of the collected sales tax on a month to month basis, the period beginning with the first day of the month and ending with the last day of the month. The remittance was due on the first day of the following month and payable by the 20th day of the following month. Failure to pay by the 20th would result in a 5 percent penalty and 1 percent interest per month. The sales tax remittance due from the licensed premises for December, 1975 through August, 1976 was not made, and a lien was filed to aid collection of the tax.

   In mid 1976, the Respondent, contacted the State of Florida, Department of Revenue to discuss term payments of the sales tax remittance. The Respondent in October, 1976 tried to effect a partial release of the tax claim by paying

   $2,900. In keeping with their policy the Department of Revenue rejected these efforts. Subsequently, in February, 1977, the Respondent made a $10,000 initial payment and three monthly installments to satisfy the lien on this licensed premises and another licensed premises which the Respondent owned. At present all taxes due and owing under 212, F.S. are current.

   
   

3. The above facts establish that the Respondent failed to comply with the provisions of 212, F.S. pertaining to the remittance of sales tax from the Respondent to the State of Florida, Department of Revenue. This violation, thereby subjects the Respondent to the possible penalties of 561.29, F.S.

   
   

   CONCLUSIONS OF LAW

   
   

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

   
   

5. By the facts as shown, the Respondent, Robert W. Pope, has violated 212, F.S., and for such violation is subject to the penalties provided in 561.29, F.S.

RECOMMENDATION

It is recommended that the Respondent, Robert W. Pope, be required to pay a civil penalty in the amount of $250.00 or have the license no. 62-600, series 4- COP, SRX, suspended for a period of 10 days.

DONE AND ENTERED this 28th day of July, 1977, in Tallahassee, Florida.

CHARLES C. ADAMS

Hearing Officer

Division of Administrative Hearings

530 Carlton Building Tallahassee, Florida 32304 (904) 488-9675

COPIES FURNISHED:

William Hatch, Esquire Division of Beverage

725 South Bronough Street Tallahassee, Florida 32304

Robert W. Pope, Esquire 611 First Avenue, North

St. Petersburg, Florida 33701

Docket for Case No: 77-001144

Orders for Case No: 77-001144