Findings Of Fact On November 18, 1991, Douglas & Sons, Inc. was operating a commercial vehicle on SR 9 (1-95) when it stopped at a Department of Transportation weigh station in Flagler Beach, Florida. The vehicle was checked by a DOT inspector who determined that the vehicle displayed a Florida decal outside the truck, but that the identification number on the fuel use cab card in the truck varied by one digit from the vehicle identification number on the North Carolina apportioned license registration. The DOT inspector issued a temporary fuel use permit for a $45.00 fee, which he collected to allow the vehicle to proceed on its way; and he collected a $50.00 civil penalty for violation of Chapter 207, Florida Statutes, as provided in Section 316.545(4), Florida Statutes. The Respondent produced evidence that the owner of the vehicle had purchased and returned six fuel use cards, which the Respondent did not use. These cards consist of a decal displayed on the outside of the truck and a card which is carried in the truck. Patricia Lloyd stated that the fuel use card in the inspected vehicle had the wrong vehicle identification number typed in by a clerk in the Respondent's office. The Respondent showed, by introducing the unused fuel use cards, that it had not attempted to violate the statute prohibiting switching fuel use cards between two vehicles. The fuel use cards are ordered by owners of out-of-state commercial vehicles who are responsible for filling out the cards with the vehicles' identification numbers. The fuel use cards may be bought in any quantity. The cost is $4.00 per card per year. The owner is statutorily responsible for the proper use of the card, and transfer of the card is prohibited.
Recommendation Based on the foregoing Findings of Fact and Conclusions of Law, it is RECOMMENDED that the penalty of $50.00 and the $45.00 be remitted to the Respondent. DONE AND ORDERED in Tallahassee, Leon County, Florida, this 3 day of April, 1992. STEPHEN F. DEAN Hearing Officer Division of Administrative Hearings The DeSoto Building 1230 Apalachee Parkway Tallahassee, Florida 32399-1550 (904) 488-9675 COPIES FURNISHED: Vernon L. Whittier, Jr., Esq. Assistant General Counsel Filed with the Clerk of the Division of Administrative Hearings this 3 day of April, 1992. Florida Department of Transportation 605 Suwannee Street Tallahassee, FL 32399-0458 Ms. Patricia M. Lloyd Douglas & Sons, Inc. Route 5, Box 238 Statesville, NC 28677 Ben G. Watts Secretary Department of Transportation Haydon Burns Building, M.S. 58 605 Suwannee Street Tallahassee, FL 32399-0458 Attn: Eleanor F. Turner Thornton J. Williams, Esq. General Counsel Department of Transportation Haydon Burns Building, M.S. 58 605 Suwannee Street Tallahassee, FL 32399-0458
The Issue Did the Respondent operate an unregistered commercial truck in Florida? Did the Petitioner correctly assess penalties of $4,101 pursuant to Section 316.545, Florida Statutes, regulating operation of commercial vehicles on a highway in the State of Florida?
Findings Of Fact On April 3, 1992, Beverly Griffin inspected and weighed two commercial vehicles owned and operated by the Respondent at the Sneads, Florida weigh station. The drivers produced the vehicles' Wisconsin apportioned registration, but the IRP permits and trip tickets were expired. The vehicles were weighed. One weighed 76,000 pounds, and the other weighed 76,020 pounds. The Respondent admitted the violation; however, the Respondent's representative indicated in his plea of mitigation that the company had obtained required permits and brought its equipment into the state on the trucks; however, it had taken longer than expected to complete the work with the machinery the trucks were carrying, and the permits had expired before the trucks and equipment could leave the state. The Department levied a fined in the amount of $4,101, at 5 cents/ pound for the overweight trucks plus $80 for new trip tickets, $90 for temporary fuel use permits, and $100 penalty for not having current fuel use permits. The Respondent paid the penalties. The statutes governing the operation of motor vehicles provide for strict liability against the owner of a vehicle.
Recommendation Based on the foregoing Findings of Fact and Conclusions of Law, it is RECOMMENDED: That a Final Order be entered finalizing assessment of the $4,351 in penalties against the Respondent pursuant to Section 316.545, Florida Statutes. DONE and ENTERED this 17th day of November, 1992, in Tallahassee, Florida. STEPHEN F. DEAN, Hearing Officer Division of Administrative Hearings The DeSoto Building 1230 Apalachee Parkway Tallahassee, FL 32399-1550 (904) 488-9675 Filed with the Clerk of the Division of Administrative Hearings this 17th day of November, 1992. COPIES FURNISHED: Vernon L. Whittier, Jr., Esquire Department of Transportation Haydon Burns Building, M.S.-58 605 Suwannee Street Tallahassee, FL 32399-0458 Gary Pomeroy, Vice President The Big Red Machinery Movers, Inc. Post Office Box 274 Butler, WI 53007 Ben G. Watts, Secretary Department of Transportation Haydon Burns Building, M.S.-58 605 Suwannee Street Tallahassee, FL 32399-0458
Findings Of Fact On June 3, 1982, William Cate, an inspector for Petitioner Department of Agriculture and Consumer Services, obtained a sample of the product identified as 500 Ethohol from a pump at the United 500 station owned by Respondent in Brooksville, Florida. The sample was shipped to Petitioner's laboratory in Tallahassee where it was analyzed under the supervision of John Whitton, Chief Bureau of Petroleum Inspection, using standard methods, and found to be in violation of Petitioner's Rule 5F-2.01(c)2 in that the 50 percent evaporated temperature of the product was 1580F which did not comply with the rule's requirement that such temperature not be less than 1700F. On June 11, 1982, a stop sale notice was issued against Respondent directing it to immediately stop the sale of the product listed below pending further instructions from Petitioner. Inspector Cate sealed the pump in question, and Respondent elected to post a $1,000 cash bond in order that he could return the product for upgrading in lieu of confiscation and sale. The stop sale notice was directed to 2475 gallons of the product which had a value of over $1,000. "Ethohol" is a blend of regular leaded gasoline which contains a percentage of alcohol, and sometimes is known as "gasohol." (Testimony of Cate, Whitton, Petitioner's Composite Exhibit 1) On June 14, 1982, Curtis E. Hardee, an inspector for Petitioner, took samples of 500 Ethohol from a pump located at Respondent's United 500 station at 6815 Sheldon Road, Tampa, Florida. The samples were sealed and shipped to Petitioner's laboratory in Tallahassee where they were analyzed under the supervision of John Whitton, Chief Bureau of Petroleum Inspection, and found to be in violation of Rule 5F-2.01(-1)(c)2, Florida Administrative Code, in that the 50 percent evaporated temperature of the product was l520F, and therefore violated the rule's requirement that such temperature not be less than l700F. A stop sale notice was issued against sale of the product on June 17, 1982, and Respondent elected to post a cash bond in lieu of confiscation or sale of 3,449 gallons of the product. The amount of the bond was $625 which represented 481 gallons of the product that had been sold since the last time a load of gas had been delivered to the station. Under the provisions of the release notice, Respondent agreed to pump the remaining product out of its storage tank and return it to their bulk plant for upgrading. (Testimony of Hardee, Whitton, Petitioner's Composite Exhibit 2) Although Respondent's representative did not dispute the foregoing facts, he maintained that forfeiture of the entire amount of the cash bonds would be excessive. (Testimony of McRae)
Recommendation It is recommended that a Final Order be issued assessing Respondent the sum of $625 to be effected by forfeiture of the bond posted in the same amount pursuant to stop sale notice issued on June 17, 1982 at Tampa, Florida, and that the $1,000 bond posted by Respondent to gain release of the gasoline product which was the subject of the stop sale notice of June 11, 1902 at Brooksville, Florida also be forfeited. DONE and ENTERED this 24th day of September, 1982, in Tallahassee, Florida. THOMAS C. OLDHAM Hearing Officer Division of Administrative Hearings The Oakland Building 1230 Apalachee Parkway Tallahassee, Florida 32301 (904) 488-9675 Filed with the Clerk of the Division of Administrative Hearings this 27th day of September, 1982. COPIES FURNISHED: Robert A. Chastain, Esquire Department of Agriculture and Consumer Services Mayo Building Tallahassee, Florida 32301 T.D. McRae, President United Petroleum, Inc. 680 South May Avenue Brooksville, Florida 33512 Honorable Doyle Conner Commissioner of Agriculture The Capitol Tallahassee, Florida 32301
Findings Of Fact For the period of time from January 1, 1986, through December 31, 1989, Co-Op Oil Company, Inc., was a wholesaler and retailer of motor fuel (gasoline) and special fuel (diesel) in the Florida west coast area and held Motor Fuel License Number 09_000447 and Special Fuel License No. 10-003477. During this time, each month Co-Op reported and paid motor fuel and special fuel tax based on the number of "net" gallons purchased during the preceding month. "Net" gallons are an industry standard. They are measured at a temperature of 60 degrees Fahrenheit. Meanwhile, during the same month, Co-Op sold motor fuel and special fuel through metered pumps and charged customers motor fuel and special fuel tax on the metered gallons sold through the pumps. Both motor fuel and special fuel are volatile. They expand and contract significantly as temperatures rise and fall. Since the temperature in an underground storage tank generally is around 71-72 degrees Fahrenheit, the "gross" gallons of motor fuel and special fuel stored in Co-Op's underground tanks and for resale to customers generally exceeds the "net" gallons it purchased by approximately one percent. Additional expansion, or some contraction, of the fuels can occur in transit from the tank to the metered pump, depending on outside temperature. As a result, the "gross" gallons pumped through the meter and sold to customers can differ from the "net" gallons purchased by Co-Op Oil. "Losses" due to contraction in cold tempertures also can occur, but a reasonable "shrinkage" allowance was factored into the Department's calculations. (Additional losses can occur due to spillage and evaporation. However, tax is still due on fuel lost to spillage and evaporation.) Except for Chapters 206 and 212, Part II, motor fuel taxes after January 1, 1988, the Department has interpreted the applicable statutes to: (1) require Co-Op to report and pay motor fuel and special fuel taxes monthly on the "gross" gallons it sells to its customers, plus any fuel it loses to spillage or evaporation; (2) hold Co-Op, as a licensee who collects more tax on motor fuel and special sold than was paid on the same gallons purchased, to be liable for the difference; and (3) hold Co-Op, as a licensee who purchased gasoline tax free, recorded such purchases at "net," and adjusted sales on its tax returns to "net," and sold such fuel at "gross," to be liable for the difference in tax. The Sampling Method The parties agreed that, due to the voluminous records that would be the subject of a detailed audit of all pertinent transactions, an audit using a sampling method is not only appropriate but also a practical necessity. The parties agreed that it would be appropriate to average the months of July, a hot month, and December, cold month, to obtain a valid and accurate average for the amount of gains (or losses) in volume of motor and special fuel due to expansion (or contraction) from the "net" gallonage purchased for resale through the metered pumps. An audit of the sample months reveals the following pertinent information (expressed in gallons): Month Motor Fuel Special Fuel JULY, 1986 Beginning Inventory 139,777 37,263 Amount of Fuel Purchased 622,543 124,809 Amount of Fuel Sold 639,640 125,591 Ending Inventory 126,740 37,167 DECEMBER, 1986 Beginning Inventory 103,046 33,648 Amount of Fuel Purchased 644,966 112,297 Amount of Fuel Sold 627,361 106,795 Ending Inventory 119,169 39,608 JULY, 1987 Beginning Inventory 88,937 30,769 Amount of Fuel Purchased 485,783 66,382 Amount of Fuel Sold 471,823 73,261 Ending Inventory 109,542 24,378 DECEMBER, 1987 Beginning Inventory 85,210 30,678 Amount of Fuel Purchased 552,977 76,584 Amount of Fuel Sold 535,767 78,667 Ending Inventory 102,497 28,311 JULY, 1988 Beginning Inventory 17,863 Amount of Fuel Purchased 61,499 Amount of Fuel Sold 52,380 Ending Inventory 27,197 DECEMBER, 1988 Beginning Inventory 24,195 Amount of Fuel Purchased 52,492 Amount of Fuel Sold 47,242 Ending Inventory 29,293 JULY, 1989 Beginning Inventory 19,829 Amount of Fuel Purchased 45,817 Amount of Fuel Sold 42,834 Ending Inventory 25,386 DECEMBER, 1989 Beginning Inventory 20,114 Amount of Fuel Purchased 54,323 Amount of Fuel Sold 55,520 Ending Inventory 18,824 (Under Chapters 206 and 212, Part II, motor fuel was taxed on purchases, as reported and paid by Co-Op, after December 31, 1987, so only special fuel totals are shown after that date.) Additional Taxable Gallons: Motor Fuel Adding the beginning inventory and purchases yields the "available fuel" for the month. Subtracting the ending inventory from this figure yields the month's "inventoried fuel accounted for." "Gain" from expansion of fuel above the "net" gallons purchased would equal the difference between a larger amount of fuel sold through the meters, the "metered sales," and a smaller "inventoried fuel accounted for." "Loss" from contraction of fuel below the "net" gallonage purchased (plus other possible losses from spillage, leakage or evaporation) would equal the difference between a larger "inventoried fuel accounted for" and a smaller amount of fuel sold through the meters, the "metered sales." Using the arithmetic operations described in the preceding paragraph on the samples of motor fuel, it can be calculated that Co-Op had gains of: 4,060 gallons for July 1986; 6,645 gallons for July 1987; and 77 gallons for December 1987. In the month of December 1986, there was a loss of 1,482 gallons. The net gain in motor fuel for those months was 9,300 gallons. Meanwhile, the total purchases of motor fuel for those months was 2,306,269 gallons. Comparing the net gain with the total purchases yields a gain or error ratio of .004032487 for motor fuel. The total number of gallons of motor fuel purchased by Co-Op during 1986 and 1987 was 14,190,105. Application of this gain ratio to the total number of gallons purchased yields 57,223 "additional taxable gallons" of motor fuel for 1986 and 1987. Computation of Additional Motor Fuel Tax, Penalty and Interest Multiplying each month's additional taxable gallons by .057 for the Chapter 212, Part II, motor fuel tax, and by .04 for the Chapter 206 motor fuel tax, the total taxes due for motor fuel are $3,262.29 for Chapter 212, Part II, and $2,288.92 for Chapter 206. Computed at 12 percent per annum or 1 percent monthly, interest or motor fuel taxes under Chapter 212, Part II, Fla. Stat., was $2,592.51 through July 28, 1993, with daily interest accruing at $1.07 per day from that day forward. Also computed at 12 percent per annum or 1 percent monthly, interest on the motor fuel tax under Chapter 206, Fla. Stat., was $1,500.15 through July 28, 1993, with daily interest accruing at $.75 per day from that day forward. To calculate the penalty for motor fuel for both Chapter 212, Part II, and Chapter 206, the tax due is multiplied by 25 percent to arrive at total amounts for penalties of $815.57 and $572.23, respectively. Additional Taxable Gallons: Special Fuel Using the same arithmetic operations described for motor fuel, the taxable gains for special fuel can be calculated for the sample months. (Special fuel was taxable upon resale at the pump for the entire audit period, and the sample months are examined for the entire audit period.) These calculations show the total net gain for the eight month sample period to be 3,892 gallons, as follows: Month Gain/Loss Gallons 686 458 488 284 215 152 July, 1986 December, 1986 July, 1987 December, 1987 July, 1988 December, 1988 July, 1989 Gain Gain Gain Loss Gain Loss Gain + + + - + - +2,574 December, 1989 93 Loss - (net gain) +3,892 Meanwhile, the total purchases of special fuel for those months was 594,203 gallons. Comparing the net gain with the total purchases yields a gain or error ratio of .00655 for special fuel. The total number of gallons of special fuel purchased by Co-Op during the years 1986 through 1989 was 3,910,608. Application of the gain ratio for special fuel to the total number of gallons purchased yields 25,614 "additional taxable gallons" of special fuel for 1986 through 1989. Computation of Additional Special Fuel Tax, Penalty and Interest Multiplying each month's additional taxable gallons of special fuel by $.057 per gallon for the Chapter 212, Part II, special fuel tax, and by $.04 per gallon for the Chapter 206 special fuel tax (except for the months July, 1987, through December, 1987, for which they are multiplied by the $.09 per gallon tax during that period of time), yields Chapter 212, Part II, special fuel tax due in the amount of $1,460.32, and Chapter 206 special fuel tax due in the amount of $1,171.76. Computing interest using exactly the same method as for the motor fuel taxes yields interest on the special fuel tax due under Chapter 212, Part II, in the amount of $1,067.32 through July 28, 1993, with daily interest accruing at $.48 per day from that day forward, and in the amount of $858.69 for the special fuel tax due under Chapter 206 through July 28, 1993, with daily interest accruing at $.39 per day from that day forward. The penalty for overdue special fuel tax for both Chapter 212, Part II, and Chapter 206 is calculated at 25 percent of the tax due, for total amounts of penalty of $365.08 and $292.94, respectively. The total of special fuel tax, interest and penalty due as of July 28, 1993, was $2,892.72 for special fuel under Chapter 212, Part II, and $2,323.29 for special fuel under Chapter 206. Rejection of Co-Op's Proposed Alternative Method Co-Op pointed out that for the month of July, 1986, it sold 17,097 gallons more than it purchased, but that for the subsequent sample months it was actually purchasing more gallons than it was selling. Co-Op argues that this demonstrates the payment of tax on 31,695 gallons more than it actually sold. However, a review of each month shows that, although purchases did exceed sales in several months, the ending inventories generally were larger than the number calculated by subtracting metered sales for the month from the total of beginning inventories plus purchases for the month. Actual dip stick measurements of the inventory in the tanks demonstrates a net increase over the computed book inventory of 9,300 gallons for motor fuel and 3,892 gallons for special fuel. In addition, sales of motor fuel for 1986 and 1987 totalled 14,247,541 gallons (8,228,593 for 1986, and 6,018,948 for 1987), while total purchases for that same period were only 14,190,105 gallons. For special fuel, sales of special fuel for 1986 through 1989 totalled 3,962,263 gallons (1,685,959 for 1986, 945,775 for 1987, 721,547 for 1988, and 608,982 for 1989), while total purchases of special fuel were only 3,910,608 gallons. In each case, due to expansion gains in the fuels, sales always exceeded purchases. Local Option Taxes The Chapter 336 local option taxes on motor fuel were not affected by the amendments to Chapters 206 and 212, Part II, effective January 1, 1988. The total that Co_Op reported for motor fuel purchases for the period January 1, 1986, through December 31, 1989, was 24,798,440. Multiplying by the gain ratio for motor fuel of .004032487 yields 100,000 gallons of additional taxable motor fuel. Adding the additional taxable gallons of motor fuel to the 25,614 gallons of additional taxable special fuel yields of 125,614 additional taxable gallons or net gain for the period. Throughout the audit period, the local option tax rate under Section 336.025 was $.04 per gallon for Lake and Lee County and $.06 per gallon for Manatee and Orange County. Polk County started with a $.04 per gallon rate and increased that to a $.06 per gallon rate in September, 1986. Pinellas and Citrus County increased the tax rate from the beginning figure of $.04 per gallon to $.06 per gallon in September, 1987. Because of the difference in rates between counties and the changes of rates within counties, it is necessary to calculate effective tax rates and compute the percentage of reported taxable gallons for Co-Op's business in each of the respective counties, as follows: Ratio of Reported Effective Tax County Gallons Rate .051 .040 .040 .060 Citrus 21 percent Lake 01 percent Lee 03 percent Manatee 11 percent .060 .050 .055 Orange 02 percent Pinellas 37 percent Polk 25 percent Taking the total net gain of 125,614 gallons and multiplying it by the appropriate percentage (i.e., the ratio of fuel sold in an individual county) yields the total taxable gains in each county. To ascertain the additional local option taxes due under Section 336.025, Fla. Stat., the total taxable gains calculated for each county option tax must be multiplied by each county, as follows: County for the purposes of the local effective tax rate for Tax Due Citrus $1,345.33 Lake 50.25 Lee 150.74 Manatee 829.05 Orange 150.74 Pinellas 2,323.86 Polk 1,727.19 Total $6,577.14 The statutory 25 percent penalty on the past due local option taxes amounts to $1,644.29. The statutory interest due on the past due local option taxes amounted to $4,415.33 through July 28, 1993, and has been accruing at a daily rate of $2.16 from that date (the date of the hearing). In sum, as of July 28, 1993, Co-Op owed local option tax under Section 336.025, penalty follows: and interest as Tax $6,577.14 Penalty 25 percent 1,644.29 Interest thru 7/28/93 4,415.33 Total $12,636.76 Interest continues to accrue at the $2.16 daily rate. Of the seven counties in which Co_Op was doing business that had enacted the local option tax under Section 336.025, Fla. Stat., only Lake, Lee and Manatee Counties had enacted the Section 336.021, Fla. Stat., tax of $.01 per gallon. They had only approximately 14.26 percent of the 125,614 additional taxable gallon (net gain) for purposes of local option taxes, or 17,913 additional taxable gallons. Using the statutory 1 percent taxable rate, Co-Op owes the following additional taxes: County Total Tax Percent Ratio Tax Due 8.60 Lake 171.93 5 Lee 171.93 28 48.14 Manatee 171.93 67 115.19 The statutory 25 percent penalty on the additional Section 336.021 local option tax amounts to $42.98. At the statutory rate, interest owing on the additional Section 336.021 local option tax totalled $127.97 through July 28, 1993, with interest accruing at the rate of $.06 per day thereafter. In sum, as of July 28, 1993, Co-Op owed local option tax under Section 336.021, penalty and interest in the amount of $342.88, with interest accruing at $.06 per day from that day forward. Estoppel Since 1957, each month Co-Op reported and paid motor fuel and special fuel tax based on the number of "net" gallons purchased during the preceding month. Four years before the audit which is the subject of this case, Co-Op was audited and was not told that it was in error in reporting and paying motor fuel and special fuel tax based on the number of "net" gallons purchased. However, at all times when Co-Op reported and paid motor fuel and special fuel tax based on the number of "net" gallons purchased, it also collected tax from the ultimate purchasers on the number of "gross" gallons pumped through the meter. Offer to Compromise Penalty The Department, in its Notice of Decision and Notice of Reconsideration offered to compromise the penalty on all taxes from the 25 percent level to a 5 percent level, but Co-Op protested both of these notices. The offer of compromise was only good for the duration of the Closing Agreement which was attached to the Notice of Reconsideration. In light of the prior audit, which did not alert Co-Op that it was reporting and paying taxes incorrectly, it could perhaps initially have been argued by Co-Op that its failure to report and pay these taxes when due was reasonable, and not fraudulent or willful neglect or negligence. But the prior audit cannot justify its decision to contest its liability for these taxes through formal administrative proceedings.
Recommendation Based on the foregoing Findings of Fact and Conclusions of Law, it is recommended that the Department of Revenue enter a final order finding the Petitioner, Co- Op Oil Company, Inc., liable for the following taxes: Ch. 212, Part II, Motor Fuel.--$6,670. 37, with interest accruing at $1.07 per day from July 29, 1993. Ch. 212, Pt. II, Special Fuel.-- $2,892.72, with interest accruing at $.48 per day from July 29, 1993. (3) Ch. 206, Motor Fuel.--$4,361.30, with interest accruing at $.75 per day from July 29, 1993. (4) Ch. 206, Special Fuel.--$2,323.39, with interest accruing at $.39 per day from July 29, 1993. Ch. 336.025, Motor/Special Fuel.-- $12,636.76, with interest accruing at $2.16 per day from July 29, 1993. Ch. 336.021, Motor/Special Fuel.-- $342.88, with interest accruing at $.06 per day from July 29, 1993. TOTAL - $29,277.42, with interest accruing at $4.91 per day from July 29, 1993. RECOMMENDED this 22nd day of September, 1993, in Tallahassee, Florida. 1550 J. LAWRENCE JOHNSTON Hearing Officer Division of Administrative Hearings The DeSoto Building 1230 Apalachee Parkway Tallahassee, Florida 32399- (904) 488-9675 Filed with the Clerk of the Division of Administrative Hearings this 22nd day of September, 1993. COPIES FURNISHED: James E. Smith, President Co-Op Oil Company, Inc. 4911 - 8th Avenue South Gulfport, Florida 33707 Ralph R. Jaeger, Esquire Assistant Attorney General Department of Legal Affairs Tax Section, Capitol Building Tallahassee, Florida 32399-1050 Linda Lettera, Esquire General Counsel Department of Revenue 204 Carlton Building Tallahassee, Florida 32399-0100 Larry Fuchs Executive Director Department of Revenue 102 Carlton Building Tallahassee, Florida 32399-0100
The Issue On February 24, 1987, the Petitioner posted a bond in the amount of $844.80 in lieu of confiscation of 1600 gallons of diesel fuel that was found to be below standard. The ultimate issue in this case is whether some or all of the bond should be refunded to the Petitioner. At the hearing the Petitioner testified on his own behalf. He did not call any other witnesses and did not offer any exhibits. The Respondent presented the testimony of two witnesses and offered one composite exhibit which was received in evidence without objection. Neither party requested a transcript of the hearing and both parties waived the right to file proposed recommended orders. Several days after the hearing, the Petitioner mailed to the Hearing Officer a copy of a letter written by an employee of the Department of Agriculture and Consumer Services regarding this matter. I have not based any findings of fact on the information in that letter because it was not received in evidence at the time of the hearing
Findings Of Fact Based on the exhibits received in evidence, and on the testimony of the witnesses at hearing, I make the following findings of fact. On November 17, 1986, an employee of the Department of Agriculture and Consumer Services (hereinafter "Department") inspected various fuels offered for sale at the Mobile Service Station located at 1-75 and State Road 236. The inspection revealed that a quantity of diesel fuel offered for sale at that service station was below standards. On November 18, 1986, an employee of the Department returned to the service station described above and issued a Stop Sale Notice regarding the substandard diesel fuel, placed a seal on the pump to prevent further retail sale of the substandard diesel fuel, and took a second sample of the diesel fuel for the purpose of confirmation testing. The second sample of the diesel fuel was also found to be below standards. The service station described above is owned by the Petitioner. The Petitioner leases the station to an operator and delivers the fuel that is sold at the service station. On November 18, 1987, when the Stop Sale Notice was issued, the person on duty at the service station called Petitioner's office to advise Petitioner that the Stop Sale Notice had been issued and that the diesel pump had been sealed. Mr. Glenn Jones, the president of Petitioner, was not at the office at the time of that call, but was informed about the Stop Sale Notice within the next few days. On February 24, 1987, another representative of the Department visited the subject service station and on that day Mr. Glenn Jones signed a Department form titled Release Notice or Agreement and posted a bond in the amount of $844.80. The terms and conditions of the bond are not part of the evidence in this case. Thereupon, the Department removed the seal from the diesel pump at the subject service station and the 1600 gallons of diesel fuel were released to the Petitioner. During the period between November 18, 1986, and February 24, 1987, diesel fuel could not be sold to retail customers at the subject service station because the diesel fuel pump was sealed. This inability to sell diesel fuel to retail customers for over 90 days caused the service station to lose a substantial amount of business. In the normal course of events, within no more than one week from the time a Stop Sale Notice is issued the owner of substandard fuel can arrange to post a bond and have the seal removed from the fuel pump. It is very unusual for it to take more than 90 days as it did in this case. Several circumstances contributed to the unusual delays in this case. Among those circumstances were the fact that during the period from November 18, 1986, to February 24, 1987, both Mr. Glenn Jones and the Department employee who was supposed to follow up on this matter suffered from serious illnesses. The matter was further complicated by the fact that the fuel samples were taken by a mobile testing unit and the mobile testing unit moved on to another area shortly after the samples in this case were taken. There is no competent substantial evidence in the record of this case regarding the retail price of the substandard diesel fuel which was the subject of the Stop Sale Notice on November 18, 1986, nor is there any evidence as to the amount of such fuel, if any, that was sold to the public.
Recommendation Based on all of the foregoing, it is recommended that the Department of Agriculture and Consumer Services issue a final order in this case to the effect that the petitioner, Glenn I. Jones, Inc., is entitled to a refund of the full amount of the bond it posted on February 24, 1987, in the amount of $844.80. DONE AND ENTERED this 9th day of June, 1987, at Tallahassee, Florida. MICHAEL M. PARRISH, Hearing Officer Division of Administrative Hearings The Oakland Building 2009 Apalachee Parkway Tallahassee, Florida 32301 (904) 488-9675 Filed with the Clerk of the Division of Administrative Hearings this 9th day of June, 1987. COPIES FURNISHED: Mr. Glenn I. Jones Glenn I. Jones, Inc. Post Office Box 549 Lake City, Florida 32055 Harry Lewis Michaels, Esquire Senior Attorney Department of Agriculture and Consumer Services Room 513, Mayo Building Tallahassee, Florida 32399-0800 The Honorable Doyle Conner Commissioner of Agriculture The Capitol Tallahassee, Florida 32399-0810 Robert Chastain, Esquire General Counsel Department of Agriculture and Consumer Services Room 515, Mayo Building Tallahassee, Florida 32399-0800
The Issue The issue is whether Petitioner is entitled to a refund of motor fuel taxes paid for motor fuel exported from Florida when Petitioner was not licensed as an exporter at the time of the transactions.
Findings Of Fact Petitioner is a Florida corporation engaged in the business of purchasing and reselling motor fuel. Petitioner, whose principle place of business is 1201 Oakfield Drive, Brandon, Florida 33509, does business within and without the State of Florida. Petitioner currently has a Florida Fuel Tax License, which is number 59-2150510. On April 5, 2004, and May 7, 12, and 13, 2004, upon Petitioner's orders, Kenan Transport loaded diesel fuel at the Marathon facility in Jacksonville, Florida, and delivered the fuel to Petitioner's Kingsland, Georgia, location. Daniel Way, the driver employed by Kenan Transport, delivered the April 5, 2004; May 7, 2004; May 12, 2004; and May 13, 2004, fuel loads to Petitioner's Kingsland, Georgia, location. 6. For the April 5, 2004; May 7, 2004; May 12, 2004; and May 13, 2004, fuel deliveries to Petitioner's Kingsland, Georgia, facility, Petitioner paid a total of $8,775.16 in Florida fuel taxes. The amount of Florida fuel taxes paid for each delivery was as follows: $2,192.99, for the April 5, 2004, delivery; $2,187.77, for the May 7, 2004, delivery; $2,187.20, for the May 12, 2004, delivery; and $2,187.20, for the May 13, 2004, delivery. At the time the four fuel deliveries noted in paragraphs 4 and 5 above were made to Petitioner's Kingsland, Georgia, facility, Petitioner did not have an exporter fuel license. Petitioner obtained an exporter fuel license that became effective December 1, 2004. The parties stipulated to the findings in paragraphs 1 through 9. Petitioner asserts that the Department should refund the fuel taxes it paid because, in the four transactions, Petitioner's account was mistakenly billed for the fuel. Gowan Oil Company (Gowan) is a distributor based in Folkston, Georgia, and has contracts with many fuel terminals in Jacksonville. Pursuant to an arrangement between Petitioner and Gowan, Petitioner did not usually buy fuel from any of the terminals in Jacksonville. Instead, Petitioner bought fuel for its truck stop in Georgia from Gowan, since Gowan could buy fuel at the Jacksonville terminals for less than Petitioner could. Depending on the price of fuel on a particular day, Petitioner would call Kenan Transport and tell the company to pick up fuel from a particular terminal in Jacksonville. The instructions relative to the above transactions were for the driver to pick up BP fuel and to put it on Gowan's account. Notwithstanding the specific instructions given to the driver, he made two mistakes with respect to the four fuel purchases. He not only mistakenly picked up the wrong fuel, Marathon fuel, but he also put the fuel he picked up on Petitioner's account, not on Gowan's account. The mistake made by the Kenan Transport driver is a common mistake made by transport drivers, who are "hauling out of multiple terminals every day." Drivers have loading cards for all of the accounts on which they pick up fuel. When picking up fuel, the driver should use the loading card which corresponds to the account for that particular load. In the four transactions that are at issue in this proceeding, the driver "loaded" the card for Petitioner's account, not the card for Gowan's account. Petitioner did not have an export license at the time of the transactions. Therefore, Marathon properly billed Petitioner for the Florida fuel taxes on the fuel that was picked up in Jacksonville, Florida, charged on Petitioner's account, and delivered to Petitioner's truck stop in Kingsland, Georgia. Petitioner tried unsuccessfully to have Marathon bill the subject fuel purchases to Gowan. If Gowan had been billed, it would not have been required to pay Florida fuel taxes on the four fuel purchases because it had an export license.
Recommendation Based upon the foregoing Findings of Fact and Conclusions of Law, it is RECOMMENDED that the Department of Revenue enter a final order denying Petitioner's application for a refund of fuel taxes. DONE AND ENTERED this 28th day of April, 2006, in Tallahassee, Leon County, Florida. S CAROLYN S. HOLIFIELD Administrative Law Judge Division of Administrative Hearings The DeSoto Building 1230 Apalachee Parkway Tallahassee, Florida 32399-3060 (850) 488-9675 SUNCOM 278-9675 Fax Filing (850) 921-6847 www.doah.state.fl.us Filed with the Clerk of the Division of Administrative Hearings this 28th day of April, 2006.
Findings Of Fact Silver Sand is in the aggregate business. A major portion of this business involves the trucking of sand, rock, and shell. Diesel fuel, a special fuel, is used in these trucking operations. Approximately fifteen percent of the trucking takes place off of highways and roads. Fuel utilized for off-road operations is not subject to the Florida excise tax on special fuel. To facilitate its trucking operations, Silver Sand purchases diesel fuel in bulk, and uses it in its own trucks and sells it to lease operators who are under contract to Silver Sand. Silver Sand holds a Florida Department of Revenue license which entitles it to purchase diesel fuel in bulk without paying the excise tax. The assessment period involved in this case is April, 1973 through December, 1973. During that period the United States was in the middle of a fuel crisis, and motor fuels, including diesel fuel, was difficult to obtain. During the relevant period Jeremiah J. Kelly, Jr., was Silver Sand's lease operations manager. He was responsible for obtaining diesel fuel. In April, 1973, a Mr. Carruthers, representing Handy Haul-It, approached Kelly and told him that Handy Haul-It could provide Silver Sand with diesel fuel. Kelly had the authority to negotiate diesel fuel purchases on behalf of Silver Sand. Kelly did not know where Carruthers or Handy Haul-It could get diesel fuel, and he assumed that Handy Haul-It was a fuel distributor. Carruthers told Kelly that he would need to have a "Purchaser's Blanket Resale and Exemption Certificate" issued by Silver Sand in order to obtain the fuel. Carruthers presented Kelly with such a certificate. The certificate was addressed to Radiant Oil. Kelly went to his superior, Kenneth Surbaugh, and asked whether he should issue the certificate. Surbaugh authorized Kelly to sign the certificate. Kelly signed the certificate that day, and left it on his desk. When he returned the following day the certificate was gone. Kelly did not write the name "Silver Sand Company" on the certificate, and did not date it. The name "Silver Sand Company" and the date were placed on the certificate after Kelly signed it. The certificate came into Carruthers' possession. The evidence did not reveal whether the certificate was delivered to Carruthers by anyone at Silver Sand, but Kelly did intend to deliver the certificate to Carruthers. A copy of the certificate was received in evidence as Respondent's Exhibit 1. The name Silver Sand Company is inserted as the purchaser, and it is dated January 1, 1973. The document was predated. It was actually signed during April, 1973. NCJ is in the business of distributing motor fuels, including diesel fuel. Joseph Capitano is the President and Chief Executive Officer of NCJ. During April through December, 1973, NCJ had a relative abundance of diesel fuel. In April, 1973, Bill Simms, a friend of Capitano who is also in the fuel distribution business, told Capitano that he had a customer who desired to purchase substantial quantities of diesel fuel. This customer was Carruthers. Simms introduced Carruthers to Capitano. Capitano told Carruthers that he would need a Purchaser's Blanket Resale and Exemption Certificate in order to sell him diesel fuel. Capitano gave Carruthers a certificate to be executed which would fulfill this function. This is the certificate that was signed by Kelly, and received in evidence as Respondent's Exhibit 1. Carruthers ultimately returned the form to Capitano. The form is addressed to Radiant Oil, not to NCJ. NCJ and Radiant Oil are separate entities. NCJ and Radiant Oil are separately registered with the Department of Revenue as motor fuel dealers. The corporations are somewhat related. Joseph Capitano's father owns Radiant Oil. NCJ leases office space from Radiant Oil, and the two corporations share clerical help. The companies use common gas tanks. The companies also utilize many of the same business forms. NCJ had on occasion utilized Radiant Oil's "Purchaser's Blanket Resale and Exemption Certificate" form for its use. NCJ was a new company, and did not have its own forms. Respondent's Exhibit 3 is a compilation of such forms which were used by NCJ during the relevant period. Some of these were Radiant Oil's forms. In utilizing Radiant Oil's forms, the name Radiant Oil Company was marked off and NCJ Investment Company was inserted. That was not done on the form signed by Kelly on behalf of Silver Sand. After Carruthers delivered the exemption certificate to Capitano Handy Haul-It proceeded to purchase fuel from NCJ and resell it to Silver Sand. The fuel was generally picked up at NCJ's tanks by Handy Haul-It's truck. Occasionally Handy Haul-It hired trucks from another common carrier to pick up the fuel. Handy Haul-It paid for the fuel by check made out on the account of Handy Haul-It. NCJ invoices reflected, however, that the purchaser was Silver Sand. Copies of these invoices were not mailed to Silver Sand, and never came into the possession of Silver Sand. No one at Silver Sand was aware of the existence of NCJ. Handy Haul-It purchased 1,753,027 gallons of special fuel from NCJ in this manner. Handy Haul-It did not pay the special fuel tax on any of the purchases. While NCJ was selling tax free based upon the Purchaser's Blanket Resale Exemption Certificate (Respondent's Exhibit 1) it did not place Silver Sand's dealer or distributor license number on many of the invoices. NCJ never made any inquiry of anyone at Silver Sand as to Carruthers' or Handy Haul-It's authority to purchase fuel on Silver Sand's behalf. 882,264 gallons of the special fuel purchased by Handy Haul-It from NCJ was delivered to Silver Sand. This fuel was delivered either in Handy Haul-It's own truck, or in a truck hired by Handy Haul-It. Silver Sand paid Handy Haul-It directly by check when it received each of the deliveries. Handy Haul-It delivered invoices to Silver Sand. The invoices do not reflect a separate itemization showing that motor fuel taxes were paid. The price paid for the fuel would indicate that the price included the tax. Carruthers represented to officials at Silver Sand that the price included the tax, and that he would pay the taxes. In its monthly reports to the Department of Revenue, Silver Sand did not report the purchases because it believed that it was not required to report purchases upon which taxes had been paid. The evidence at the hearing was insufficient to establish the ultimate destination of the fuel which Handy Haul- It purchased from NCJ but did not sell to Silver Sand. Handy Haul-It did make sales to several other trucking companies, including Keystone Trucking Company, Montgomery Trucking, Montgomery Hauling, Keys of the Coast, Florida Bulk Transport, Dirt Haulers, Inc., and Mid Florida Hauling. Handy Haul-It had purchased some fuel from sources other than NCJ, and it cannot be gleaned from the evidence whether the fuel purchased from NCJ was ultimately delivered to these other companies. It is clear from the evidence that the remaining fuel was not delivered to Silver Sand, and that Silver Sand was not aware that Handy Haul-It had purchased such additional quantities from NCJ in Silver Sand's name. Handy Haul-It was not licensed as a distributor or dealer of motor fuels by the Florida Department of Revenue. By agreeing to purchase diesel fuel from Handy Haul-It, Silver Sand authorized Handy Haul-It to obtain diesel fuel on behalf of Silver Sand. Handy Haul-It was therefore Silver Sand's agent for the purpose of obtaining fuel for Silver Sand. When Kelly signed the Purchaser's Blanket Resale and Exemption Certificate, he authorized Handy Haul-It to use Silver Sand's special fuel dealer's license to obtain diesel fuel tax free from Radiant Oil Company of Tampa, the addressee on the certificate. Silver Sand thus clothed Handy Haul-It and Carruthers with the apparent authority to purchase diesel fuel tax free utilizing Silver Sand's special fuel dealer license number from Radiant Oil Company of Tampa. NCJ knew, or should have known, that in making sales to Carruthers and Handy Haul-It, it was not dealing directly with Silver Sand. Although the exemption certificate had the name Silver Sand on it, and NCJ chose to address its invoices to Silver Sand, all of the purchases were made by Handy Haul-It and Carruthers. There was no evidence that Carruthers ever represented to NCJ that he had authority to speak for Silver Sand. NCJ took no action to inform itself as to Carruthers' authority to act on Silver Sand's behalf, other than to obtain the exemption certificate. The exemption certificate, however, was not made out to NCJ. The only authority of Handy Haul-It to act on Silver Sand's behalf that NCJ was entitled to rely upon was the authority to purchase fuel from Radiant Oil Company of Tampa. The authorization is very specific in this regard, and although it may be that Silver" Sand would gladly have executed an exemption certificate addressed to NCJ, it did not do that. The fact that the certificate was back-dated, and was issued to the wrong entity, should have caused NCJ to take action to contact Silver Sand. If NCJ had done that, Handy Haul-It would never have been in a position to purchase fuel from NCJ and to deliver it to someone other than Silver Sand. Indeed, it is possible that Handy Haul-It would never have been placed in the position of buying fuel under Silver Sand's license number at all. Knowing that it was dealing with an agent, NCJ should have sent copies of the invoices to the principal, Silver Sand. If NCJ had done that, Silver Sand would have been on notice that Handy Haul-It was purchasing considerable fuel in its name, and delivering it elsewhere. Silver Sand did not give Handy Haul-It the authority to obtain fuel for any purpose except delivery to Silver Sand. When Handy Haul-It utilized the exemption certificate to purchase fuel for purposes other than delivery to Silver Sand, it exceeded the scope of its authority. NCJ did not obtain special fuel taxes from Handy Haul-It on the sales which NCJ made to Handy Haul-It. NCJ did report the sales to the Department of Revenue. Silver Sand believed that it was paying special fuel taxes to Handy Haul-It. The fact that the price which Silver Sand paid to Handy Haul-It included the tax was not, however, placed on the invoices. Handy Haul-It did not pay any special fuel taxes.
Recommendation Based upon the foregoing findings of fact and conclusions of law, IT IS THEREFORE RECOMMENDED: That the assessment for Special Fuel Tax in the amount of $154,644.50 imposed against Silver Sand Company of Leesburg, Inc., by the Department of Revenue be upheld. CERTIFICATION I certify that the foregoing is the Final Order of the Department of Revenue adopted by the Governor and Cabinet on the 19th day of April, 1977. Harry L. Coe, Jr., Executive Director State of Florida, Department of Revenue Room 102, Carlton Building Tallahassee, Florida 32304 Dated this 20th day of April, 1977.
Findings Of Fact The Petitioner is licensed as a dealer of special fuel pursuant to Florida Statutes 206 and has been assigned license Number 1627. The pertinent sections of Florida Statutes which are applicable to this case are ss206.86(1), (6), (8), 206.87, 206.89, 206.93, 206.94 and Ch. 212. The pertinent rules of the Department of Revenue applicable to special fuels sales involved herein is 12A-2.03. The deposition of Albert Colozoff and all answers to interrogatories and responses to requests for admissions are admissible as evidence and are to be made a part of the record in this cause. The Petitioner sold special fuels to Zamora Truck and Car Services, Roberts Equipment Company and Florida Petroleum, Inc. Petitioner was assessed by the Respondent for tax on 1,979,201 gallons of special fuel sold by it and paid tax and interest as set forth in the letter attached hereto as Exhibit A. That no penalty paid on any of the tax paid pursuant to that letter. That Petitioner did not remit taxes that were due during the month the sales of special fuel were reported on any of the sale to Zamora, Roberts or Florida Petroleum or the remaining 1,417,263 gallons sold. Zamora and Roberts represented to Belcher that they were purchasing all special fuel from Belcher for exempt agricultural use. Due to past dealings and delivery of the special fuel to a farm, Belcher believed and relied upon the facts represented to it by Zamora and Roberts. However, Belcher did not obtain written documentation of this agricultural use from Zamora or Roberts and did not furnish the Department with any such written documentation. Belcher did not obtain resale certificates or exemption certificates or dealer license numbers from Zamora, Roberts or Florida Petroleum. Nor did the report forms filed by Belcher contain resale certificates, exemption certificates or dealer license numbers from Zamora, Roberts or Florida Petroleum. An employee of the Department advised Belcher that Zamora and Roberts were under investigation for fraudulent failure to report taxes. Belcher paid sales tax on sales of special fuel in the amount of $18,589.53 on the sale of 538,030 gallons of special fuel. Zamora is not a licensed dealer of special fuels. Florida Petroleum is not a licensed dealer of special fuel. Roberts is not a licensed dealer of special fuel. Belcher did not fraudulently file incorrect monthly special fuels reports. The Department of Revenue audited Belcher and computed tax, penalty and interest due as set forth in the documents attached hereto as Exhibit B. The Department of Revenue advised Belcher of its duties regarding reporting requirements in the letters from L. N. Thomas attached as Exhibit C.
Recommendation Based upon the foregoing findings of fact and conclusions of law, it is, RECOMMENDED: That Respondent's assessment be upheld with respect to Petitioner's tax deficiency, penalty and interest as set forth in the assessments with adjustments to be made for payments paid by Petitioner under the "sales tax" theory. DONE and ORDERED this 30th day of April, 1979, in Tallahassee, Florida. JAMES E. BRADWELL Hearing Officer Division of Administrative Hearings Room 101, Collins Building Mail: 530 Carlton Building Tallahassee, Florida 32301 (904) 488-9675 COPIES FURNISHED: James R. McCachren, Jr., Esquire Ervin, Varn, Jacobs, Odom & Kitchen Post Office Box 1170 Tallahassee, Florida 32302 William D. Townsend, Esquire Assistant Attorney General The Capitol, Room LL04 Tallahassee, Florida 32301
The Issue Whether the Department properly issued a warning letter for selling gasoline that failed to meet state standards regarding end point temperature contrary to Section 525.037, Florida Statutes.
Findings Of Fact Respondent is the state agency authorized to regulate the petroleum products (fuel) offered for sale in Florida for illuminating, heating, cooking, or power purposes. It does so by randomly sampling fuels offered for sale by vendors throughout the state to determine if the fuel meets standards set by the state pursuant to law. Petitioner operates a marina in central Florida where it offers gasoline for sale to its customers. Respondent's inspectors conducted a random sampling of Petitioner's gasoline. Subsequent testing revealed that the end point temperature of the gasoline was not in conformity with the standards for premium gasoline, the only grade sold by Petitioner. On this basis Respondent issued Petitioner a warning letter. It is undisputed that the gasoline sample failed to meet standards. The end point temperature of gasoline is not apparent from its color, smell, or appearance and can only be determined by testing in a laboratory equipped for that purpose. Petitioner has approximately 1,000 gallons of storage for gasoline and reorders when they have approximately 500 gallons on hand. The wholesaler will not hold Petitioner harmless for product that it sells. In order to assure the quality of the gasoline it sells, Petitioner would have to test each delivery. The cost to test a sample is approximately $100. This would add approximately 20 cents to the cost of each gallon sold on a 500-gallon order, and Petitioner asserts that it now loses 10 to 15 cents per gallon on the fuel it sells as a convenience to boaters at its marina. Respondent does free quality testing of gasoline for vendors as a service based upon the availability of its facilities and time. It takes at least 24 hours to test the fuel. These are unofficial, miscellaneous samples, and the results are reported to the person who provided the sample without follow up. The end point temperature of gasoline is typically altered by the addition of another type of petroleum product to the fuel being sold. This can occur at any point during the chain of delivery from the manufacturer to the ultimate vendor. While the standards of the depots have improved, contamination can and does occur there. Similarly, petroleum transporters have improved their standards, but contamination does occur by inadvertently mixing products when filling tank trucks. Lastly, contamination also occurs at the vendors where there are cases of unscrupulous vendors mixing waste oil with product to get rid of the waste oil. There is no evidence of the cause of the contamination in this case. The Department talked with the wholesaler of the gasoline that provided the gasoline to Petitioner, but that wholesaler was reticent to provide documentation for the fuel and to discuss the matter with representatives of the Department. The operation of engines with fuels that have the wrong end point can result in serious damage to a vehicular or marine engine. If Respondent finds Petitioner selling substandard fuel again, Petitioner will be liable to a fine up to $5,000. After three years, warning letters are expunged if there are no other violations, and Petitioner would receive a warning letter for another violation after three years.
Recommendation Based upon the findings of fact and conclusions of law, it is RECOMMENDED: That the Department should enter its final order confirming the issuance of its warning letter. DONE AND ENTERED this 12th day of November, 2004, in Tallahassee, Leon County, Florida. S STEPHEN F. DEAN Administrative Law Judge Division of Administrative Hearings The DeSoto Building 1230 Apalachee Parkway Tallahassee, Florida 32399-3060 (850) 488-9675 SUNCOM 278-9675 Fax Filing (850) 921-6847 www.doah.state.fl.us Filed with the Clerk of the Division of Administrative Hearings this 12th day of November, 2004. COPIES FURNISHED: David W. Young, Esquire Department of Agriculture and Consumer Services 407 South Calhoun Street Mayo Building, Suite 520 Tallahassee, Florida 32399-0800 Joseph T. Lewis Mount Dora Marina Company, Inc. 148 Charles Avenue Mount Dora, Florida 32757 Eric R. Hamilton, Chief Bureau of Petroleum Inspection Division of Standards Department of Agriculture and Consumer Services 3125 Conner Boulevard, Building 1 Tallahassee, Florida 32399-1650
