Tl} 05 STATE OF FLORIDA, DEPARTMENT OF REVENUE TALLAHASSEE, FLORIDA A.C.E. PROPERTY MANAGEMENT ) ) + Petitioner, ) (A 4 ) vs. ) | DOAH CASE NOS. ) 03-0759 AND 03-0760 ) STATE OF FLORIDA ) DOR CASE NO. 03-5-FOF DEPARTMENT OF REVENUE, ) ) Respondent. ) —_C*?d: FINAL ORDER This cause came before me, as Executive Director of the Florida Department of Revenue, for the purpose of issuing a Final Order. The Administrative Law Judge assigned by the Division of Administrative Hearings submitted a Recommended Order to the Florida Department of Revenue (“Department”). A copy of that Recommended Order, issued on July 11, 2003, by Administrative Law Judge Daniel Manry, is attached to this order and incorporated to the extent described herein. No exceptions were filed to the Recommended Order. The Department has jurisdiction of this cause. STATEMENT OF THE ISSUE Whether the taxpayer properly paid sales and use tax on rental income from transient housing, and whether Petitioner paid sales and use tax on the purchase of fixed assets in accordance with the requirements of Sections 212.03 and 212.06, Florida Statutes. PRELIMINARY STATEMENT The Department adopts and incorporates in this Final Order the Preliminary Statement contained in the Recommended Order as if fully set forth herein. FINDINGS OF FACT The Department adopts and incorporates in this Final Order the Findings of Fact contained in the Recommended Order as if fully set forth herein. CONCLUSIONS OF LAW The Department adopts and incorporates in this Final Order the Conclusions of Law contained in the Recommended Order as if fully set forth herein. Based on the forgoing, it is, ORDERED that the Department's assessment be sustained in full. DONE AND ENTERED in Tallahassee, Leon County, Florida this Galday of October, 2003. STATE OF FLORIDA CERTIFICATE OF FILING I HEREBY CERTIFY that the foregoing Final Order has been filed in the official records of the Department of Revenue, this Brd day of October, 2003. Any party to this Order has the right to seek judicial review of the Order pursuant to Section 120.68, Fla. Stat., by the filing of a Notice of Appeal pursuant to Rule 9.110, Florida Rules of Appellate Procedure, with the Clerk of the Department in the Office of the General Counsel, Post Office Box 6668, Tallahassee, Florida 32314-6668, and by filing a copy of the Notice of Appeal accompanied by the applicable filing fees with the appropriate District Court of Appeal. The Notice of Appeal must be filed within 30 days from the date this Order is filed with the Clerk of the Department. Attachment: Administrative Law Judge's Recommended Order Copies furnished to: Daniel Manry Administrative Law Judge Division of Administrative Hearings The Desoto Building 1230 Apalachee Parkway Tallahassee, FL 32399-3060 Carrol Y. Cherry Martha F. Barrera Assistant Attorneys General Office of Attorney General Tax Section, PL-01, he Capitol Tallahassee, FL 32399-1050 John Heally, Registered Agent A.C.E. Property Management of Orlando, Inc. 3501 West Vine Street, Suite 387 Kissimmee, Florida 34741 J. Bruce Hoffmann General Counsel Department of Revenue P.O. Box 6668 Tallahassee, FL 32314-6668 Rick H. McClure Assistant General Counsel Department of Revenue P.O. Box 6668 Tallahassee, FL 32314-6668

Docket for Case No: 03-000760

Orders for Case No: 03-000760