Case Name: GATOR COIN MACHINE CO., INC., Appellant, v. DEPARTMENT OF REVENUE, Appellee
Court: Florida District Court of Appeal
Jurisdiction: Florida
Decision Date: 1994-09-22
Citations: 642 So. 2d 673
Docket Number: No. 93-2207
Parties: GATOR COIN MACHINE CO., INC., Appellant, v. DEPARTMENT OF REVENUE, Appellee.
Judges: ALLEN, KAHN and MICKLE, JJ., concur.
Reporter: Southern Reporter, Second Series
Volume: 642
Pages: 673–673

Head Matter:
GATOR COIN MACHINE CO., INC., Appellant, v. DEPARTMENT OF REVENUE, Appellee.
No. 93-2207.
District Court of Appeal of Florida, First District.
Sept. 22, 1994.
Marie A. Mattox of Marie A. Mattox, P.A., Tallahassee, for appellant.
Robert A. Butterworth, Atty. Gen., and Eric J. Taylor, Asst. Atty. Gen., Tallahassee, for appellee.

Opinion:
PER CURIAM.
The appellant challenges an administrative order by which the Department of Revenue (the department) sustained a tax assessment. In this order the department rejected several critical findings from a recommended order in which a hearing officer determined that the assessment should be rescinded because the appellant had already paid the necessary tax. We conclude that the hearing officer's findings were based on competent substantial evidence, and that the department exceeded its authority under section 120.57(l)(b)10, Florida Statutes, in rejecting these findings. The challenged order is therefore set aside.
ALLEN, KAHN and MICKLE, JJ., concur.