Case Title: Dream Boat, Inc. v. Florida Department Of Revenue

Citation: 

Docket Number: SC03-637

State: florida

Court: Florida Supreme Court

Date: 2005-07-07T00:00:00Z

Document:
Supreme Court of Florida 
 
 
____________ 
 
No. SC03-637 
____________ 
 
DREAM BOAT, INC., 
Petitioner, 
 
vs. 
 
FLORIDA DEPARTMENT OF REVENUE,  
Respondent. 
 
[July 7, 2005] 
 
LEWIS, J. 
 
We have for review Dream Boat, Inc. v. Department of Revenue, 28 Fla. L. 
Weekly D837 (Fla. 1st DCA Mar. 27, 2003), which certifies conflict with New Sea 
Escape Cruises, Ltd. v. Florida Department of Revenue, 823 So. 2d 161 (Fla. 4th 
DCA 2002).  We have jurisdiction.  See art. V, § (3)(b)(4), Fla. Const. 
     
This Court recently disapproved Dream Boat and approved New Sea 
Escape.  See Fla. Dep't of Revenue v. New Sea Escape Cruises, Ltd., 894 So. 2d 
954 (Fla. 2005).  Accordingly, and upon review of the parties' responses to this 
Court's Order to Show Cause dated May 5, 2005, the Court has determined that it 
should accept jurisdiction in this case.  It is ordered that the Petition for Review is 
 
 
- 2 -
granted, that the First District Court of Appeal's decision in Dream Boat is 
quashed, and that this matter is remanded for reconsideration in light of this Court's 
decision in New Sea Escape.  No Motion for Rehearing will be entertained by the 
Court.   
     
It is so ordered. 
PARIENTE, C.J., and WELLS, ANSTEAD, QUINCE, CANTERO, and BELL, 
JJ., concur. 
 
NO MOTION FOR REHEARING WILL BE ALLOWED. 
 
Application for Review of the Decision of the District Court of Appeal - Certified 
Great Public Importance  
 
 
 District - Case No. 1D02-1253 
 
 
(Leon County) 
 
Cynthia S. Tunnicliff and Kimberly L. King of Pennington, Moore, Wilkinson, 
Bell and Dunbar, P.A., Tallahassee, Florida and Warren B. Kwavnick of Cooney, 
Mattson, Lance, Blackburn, Richards and O’Connor, P.A., Fort Lauderdale, 
Florida, 
 
 
for Petitioner 
 
Charles J. Crist, Jr., Attorney General, Nicholas Bykowsky, Assistant Attorney 
General, Tallahassee, Florida 
 
 
for Respondent