Administrative Law
The Third DCA affirms final order denying a request for administrative hearing
Last month, the Third DCA issued an opinion on the subject of timely requesting an administrative hearing. The case is Dixon v. Department of Agriculture and Consumer Services. The order on appeal was a final administrative order, appealable under section 120.68(1), Florida Statutes. The case began when the Department made an administrative complaint against Dixon…
Read MoreExhaust your administrative remedies? Failure to do so may prove fatal
The Third DCA recently issued an opinion dealing with the doctrine of failure to exhaust administrative remedies—a doctrine that traps many unsuspecting litigants. The case is Jackson Health System v. Louis, an original proceeding for writ of prohibition
Read MoreThe First DCA rules in favor of taxpayer in administrative rule challenge
Earlier this week, the First DCA issued an opinion in favor of our client, GBR Enterprises, Inc. The case is Department of Revenue v. GBR Enterprises, Inc. The order on appeal was a final administrative order, appealable under section 120.68(1), Florida Statutes. The case began with a Department audit against GBR for sales and use…
Read MoreHow general rulemaking authority led to trouble for a Florida agency
The First DCA recently issued an opinion dealing with the interesting of issue of agency rulemaking. The case is MB Doral, LLC v. Department of Business and Professional Regulation, Division of Alcoholic Beverages and Tobacco. The order on appeal was a final administrative order, appealable under section 120.68(1), Florida Statutes. MB Doral operates a bar…
Read MoreThe Sharing Economy and Sales Tax Nexus: A Peer-to-Peer Business Problem
Sales tax nexus is just the more recent issue plaguing peer-to-peer platforms, which have been struggling with tax issues since their inception. June 2018 added a new problem to the mix, when the Supreme Court held in South Dakota vs. Wayfair that states could require businesses to collect and remit sales tax when certain economic…
Read MoreLow Income Housing Tax Credits – Part 1
Low Income Housing Tax Credits (“LIHTC”) are a great tax planning tool that real estate developers and investors should take advantage of. Additionally, LIHTC can overlap with other tax credits and tax breaks to further maximize return on investment. LIHTC projects and other tax credits and tax breaks can be used in conjunction, with proper…
Read MoreDrunken Slur – Fla. ALJ Rules Restaurant Rule Unclear
Presents may be coming early for businesses licensed as food establishments in the Sunshine State. Several grocerant and similar concepts popping up across the State may have foregone an attempt to obtain a consumption on premises liquor license, due to an outdated agency rule. Dining establishments are increasingly blending the grocery market and dining experience…
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