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  5. GBR ENTERPRISES, INC. vs DEPARTMENT OF REVENUE, 18-004992RU (2018)

GBR ENTERPRISES, INC. vs DEPARTMENT OF REVENUE, 18-004992RU (2018)

Court: Division of Administrative Hearings, Florida Number: 18-004992RU Visitors: 46
Petitioner: GBR ENTERPRISES, INC.
Respondent: DEPARTMENT OF REVENUE
Judges: DARREN A. SCHWARTZ
Agency: Department of Revenue
Locations: Micco, Florida
Filed: Sep. 17, 2018
Status: Closed
DOAH Final Order on Monday, January 14, 2019.
Latest Update: Mar. 28, 2019
Summary: As to DOAH Case No. 18-4475RX, whether Florida Administrative Code Rule 12A-1.044(5)(a) is an invalid exercise of delegated legislative authority in violation of section 120.52(8), Florida Statutes.1/ As to DOAH Case No. 18-4992RU, whether the Department of Revenue's ("Department") Standard Audit Plan, Vending and Amusement Machines--Industry Specific, section 1.1.3.3 ("SAP") is an unadopted rule in violation of sections 120.54 and 120.56, Florida Statutes.DOR exceeded its grant of rulemaking au
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18004475Mandate

M A N D A T E

from

FIRST DISTRICT COURT OF APPEAL STATE OF FLORIDA

This case having been brought to the Court, and after due consideration the Court having issued its opinion;


YOU ARE HEREBY COMMANDED that further proceedings, if required, be had in accordance with the opinion of this Court, and with the rules of procedure, and laws of the State of Florida.


WITNESS the Honorable Stephanie W. Ray, Chief Judge, of the District Court of Appeal of Florida, First District, and the seal of said Court at Tallahassee, Florida, on this day.


May 28, 2020


Florida Department of Revenue v. GBR Enterprises, Inc.


DCA Case No.: 1D19-0437

Lower Tribunal Case No.: 18-4475RX, 18-4992RU


gl

Mandate and opinion to: Claudia Llado, Clerk cc: (without attached opinion)

Hon. Ashley Moody, AG Jonathan W. Taylor Randi E. Dincher, AAG Timothy E. Dennis


James F. McAuley Joseph C. Moffa Rex D. Ware


Docket for Case No: 18-004992RU
Issue Date Proceedings
Jun. 03, 2020 Transmittal letter from Claudia Llado forwarding the one-volume Transcript, along with Petitioner's Exhibits, Supplemental Exhibits, and Respondent's Exhibits and Supplemental Exhibits, to the agency.
May 28, 2020 Mandate filed.
May 28, 2020 Mandate filed.
May 28, 2020 Opinion filed.
May 07, 2020 Opinion filed.
May 07, 2020 BY ORDER OF THE COURT: Appellee's motion for attorney's fees and costs is granted. We remand to the Division of Administrative Hearings to determine whether the agency actions wer substantially justified or whether special circumstances exist that would make the award unjust.
Mar. 28, 2019 Index, Record, and Certificate of Record sent to the First District Court of Appeal.
Mar. 06, 2019 Invoice for the record on appeal mailed.
Mar. 06, 2019 Index (of the Record) sent to the parties of record.
Feb. 11, 2019 Order Granting Respondent's Unopposed Motion to Stay.
Feb. 08, 2019 Respondent, Department of Revenue's Response in Opposition to Petitioner's Motion for Attorney's Fees and Costs and Department's Cross-Motion for Award of Attorney's Fees filed.
Feb. 08, 2019 Respondent's Unopposed Motion to Stay filed.
Feb. 05, 2019 Acknowledgment of New Case, First DCA Case No. 1D19-0437 filed.
Feb. 05, 2019 Notice of Appeal filed and Certified copy sent to the First District Court of Appeal this date.
Feb. 04, 2019 Notice of Appeal filed.
Feb. 01, 2019 Motion to Determine Entitlement to and Amount of Attorneys' Fees and Costs (filed in Case No. 18-004992RU).
Feb. 01, 2019 Motion to Determine Entitlement to and Amount of Attorneys' Fees and Costs filed.
Jan. 14, 2019 Final Order (hearing held October 26, 2018). DOAH RETAINED JURISDICTION.
Jan. 14, 2019 Order Severing Case No. 18-2772 from Consolidated Case Nos. 18-4775RX and 18-4992RU.
Dec. 18, 2018 Order Accepting Proposed Recommended and Final Orders as Timely Filed.
Dec. 17, 2018 Motion to Accept Respondent's Proposed Recommended and Final Orders as Timely Filed filed.
Dec. 17, 2018 Department of Revenue's Proposed Recommended Order filed.
Dec. 17, 2018 Department of Revenue's Proposed Final Order filed.
Dec. 14, 2018 Petitioner's Proposed Final Order (challenge to the validity of Agency Statement) filed.
Dec. 14, 2018 Petitioner's Proposed Final Order (challenge to the validity of Administrative Rule 12A-1.044) filed.
Dec. 14, 2018 Appendix to Petitioner's Proposed Recommended Order filed.
Dec. 14, 2018 Petitioner's Proposed Recommended Order filed.
Nov. 14, 2018 Notice of Filing Transcript.
Nov. 14, 2018 Transcript of Proceedings (not available for viewing) filed.
Oct. 26, 2018 CASE STATUS: Hearing Held.
Oct. 25, 2018 Petitioner's Request for Official Recognition filed.
Oct. 24, 2018 Respondent's Proposed Supplemental Exhibits (Exhibit 25) filed (exhibits not available for viewing).
Oct. 24, 2018 Department of Revenue's Notice of Filing Proposed Supplemental Exhibits filed.
Oct. 24, 2018 Petitioner's Proposed Supplemental Exhibits (Exhibits 22-24) filed (exhibits not available for viewing).
Oct. 23, 2018 CASE STATUS: Pre-Hearing Conference Held.
Oct. 23, 2018 Petitioner's Notice of Filing Proposed Supplemental Exhibits filed.
Oct. 22, 2018 Notice of Transfer.
Oct. 19, 2018 Unilateral Pre-hearing Statement filed.
Oct. 19, 2018 Department of Revenue's Pre-hearing Statement filed.
Oct. 18, 2018 Respondent's Proposed Exhibits filed (exhibits not available for viewing).
Oct. 18, 2018 Department of Revenue's Notice of Filing Proposed Exhibits filed.
Oct. 18, 2018 Notice of Filing Exhibit (exhibits not available for viewing) filed.
Oct. 17, 2018 Petitioner's Notice of Filing Proposed Exhibits filed.
Oct. 16, 2018 Department of Revenue's Motion for Judicial Notice filed.
Oct. 15, 2018 GBR Enterprises, Inc.'s, Response Response to the Department's Corrected Motion for Attorney's Fees Pursuant to Sections 57.105 and 120.595, Fla. Stat. filed.
Oct. 08, 2018 Department?s Corrected Motion for Attorney?s Fees Pursuant to Sections 57.105 and 120.595, Fla. Stat. filed.
Oct. 05, 2018 Department's Motion for Attorney's Fees Pursuant to Sections 57.105 and 120.595, Fla. Stat. filed.
Sep. 27, 2018 Order Denying Motion to Dismiss or for More Definite Statement.
Sep. 25, 2018 GBR Enterprises, Inc.'s, Response to the Department's Motion to Dismiss for Lack of Standing filed.
Sep. 24, 2018 Petitioner's Notice of Taking Deposition of Randy Stanley filed.
Sep. 21, 2018 Notice of Transfer.
Sep. 21, 2018 Order of Consolidation (DOAH Case No. 18-4992RU).
Sep. 20, 2018 Agreed Motion for Consolidation filed.
Sep. 19, 2018 Notice of Appearance (Randi Dincher) filed.
Sep. 19, 2018 Order of Assignment.
Sep. 18, 2018 Rule Challenge transmittal letter to Ernest Reddick from Claudia Llado copying Ken Plante and the Agency General Counsel.
Sep. 17, 2018 Petition to Challenge Rule filed.

Orders for Case No: 18-004992RU
Issue Date Document Summary
May 28, 2020 Mandate
May 07, 2020 Opinion
Jan. 14, 2019 DOAH Final Order DOR exceeded its grant of rulemaking authority as to existing rule and the rule enlarges, modifies, or contravenes law implemented. However, agency statement is not a rule.
Source:  Florida - Division of Administrative Hearings
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Cites
Florida Laws (22)
Florida Administrative Code (4)
DOAH Case (6)
Authorities (8)
Cited By (11)
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