96-003159
John R. Plotnicky vs.
Department Of Revenue
Status: Closed
Recommended Order on Friday, January 17, 1997.
Recommended Order on Friday, January 17, 1997.
1STATE OF FLORIDA
4DIVISION OF ADMINISTRATIVE HEARINGS
8JOHN R. PLOTNICKY, )
12)
13Petitioner, )
15)
16vs. ) CASE NO. 96 -3159
22)
23DEPARTMENT OF REVENUE, )
27)
28Respondent. )
30)
31RECOMMENDED ORDER
33A formal hearing was conducted in this proceeding on
42November 15, 1996, in Cocoa Beach, Florida, before Daniel Manry,
52Administrative Law Judge, Division of Administrative Hearings.
59APPEARANCES
60For Petitioner: John R. Plotnicky, pro se
67Post Office Box 321284
71Cocoa Beach, Florida 32932-1284
75For Respondent: Olivia P. Klein
80Assistant Attorney General
83Office of the Attorney General
88The Capitol, Tax Section
92Tallahassee, Florida 32399-1050
95STATEMENT OF THE ISSUE
99The issue for determination is whether Respondent should
107refund sales taxes collected from February, 1988, through June 1,
1171995, on monthly rental payments for a boat slip.
126PRELIMINARY STATEMENT
128On June 1, 1995, Petitioner filed a claim for refund of
139sales tax in the amount of $1,586.81. Respondent denied the
150claim for refund. Petitioner timely requested a formal hearing.
159At the formal hearing, Petitioner testified in his own
168behalf and submitted five exhibits for admission in evidence.
177Respondent called no witnesses and submitted six exhibits for
186admission in evidence.
189The identity of the exhibits, and the rulings regarding
198each, are set forth in the transcript of the formal hearing filed
210with the undersigned on December 2, 1996. Petitioner timely
219filed his proposed recommended order ("PRO") on December 4, 1996.
231Respondent timely filed its PRO on December 12, 1996.
240FINDINGS OF FACT
2431. Respondent is the governmental agency responsible for
251approving or rejecting claims for refunds of sales tax in
261accordance with Section 215.26, Florida Statutes. 1 Petitioner is
270a resident of the state and is subject to the sales tax imposed
283in Chapter 212.
2862. Petitioner owns a houseb oat moored at Orange Cove
296Marina, Cocoa Beach, Florida (the "Marina"). Petitioner
304purchased the houseboat on March 20, 1980, and has lived on the
316houseboat as his primary place of residence since 1980. The
326houseboat contains a galley, a head, and sleeping accommodations
335for up to six people.
3403. The houseboat can be moved. In the past, Petitioner
350took the boat out of the Marina for cruises between three and
362four times a year. For the past five years, Petitioner has not
374taken the houseboat out of the Marina.
3814. Petitioner pays a boat slip fee to the Marina each
392month. Petitioner has paid the monthly fee since 1980.
4015. The monthly boat slip fee includes a charge for rental,
412a live-aboard fee, and a variable fee for electricity. The
422Marina collects a six percent sales tax on the total monthly boat
434slip fee. Petitioner does not contest the sales tax collected on
445the variable fee the Marina charges for electricity.
4536. Petitioner and the Marina do not have a written lease
464agreement for longer than six months. Petitioner and the Marina
474do have a written agreement in which Petitioner agrees to abide
485by the rules of the Marina. Petitioner has resided in Florida
496continuously since October, 1979.
5007. Petitioner does not own any real property at the Marina,
511including the boat slip. Petitioner does not pay any property
521taxes on real estate at the Marina, including his houseboat.
5318. On June 1, 1995, Petitioner filed a claim for refund of
543sales tax collected on his monthly boat slip rental fee from
554February, 1988, through June 1, 1995. Respondent denied the
563claim for refund on August 21, 1995.
5709. Petitioner filed a written protest on October 18, 1995.
580Respondent issued a Notice of Decision ("NOD") on January 5,
5921996.
593CONCLUSIONS OF LAW
59610. The Division of Administrative Hearings has
603jurisdiction over the subject matter and the parties. The
612parties were duly noticed for the formal hearing.
62011. The burden of proof is on Petitioner. Petitioner must
630show by a preponderance of the evidence that he is entitled to a
643refund of the contested sales tax. Florida Department of
652Transportation v. J.W.C. Company, Inc. , 396 So.2d 778 (Fla. 1st
662DCA 1981); Balino v. Department of Health and Rehabilitative
671Services , 348 So.2d 349 (Fla. 1st DCA 1977).
67912. Section 212.03(6) states in relevant part:
686It is the legislative intent that every person is
695engaging in a taxable privilege . . . who leases or
706rents docking or storage spaces for boats in boat
715docks or marinas. . . . For the exercise of this
726privilege, a tax is hereby levied at the rate of 6
737percent on the total rental charged.
74313. Florida Administrative Code Rule 12A-1.073 2 reflects
751legislative intent expressed in Section 212.03(6). In relevant
759part, the rule states:
763(1)(b) The lease or rental of docking or storage
772spaces for boats in boat docks or marinas is
781taxable.
782(2) Tax applies to the rental charge for parking,
791storing, tie-down or docking paid to the operator
799of the facility by the one who parks, stores, ties-
809down or docks. The prime lease of the parking,
818storing, tie-down or docking facility to the
825operator is not taxable.
82914. Section 212.03 imposes a sales tax on living quarters.
839In relevant part, Section 212.03(1) states:
845. . . It is hereby declared to be the legislative
856intent that every person is exercising a taxable
864privilege who engages in the business of renting .
873. . living quarters . . . in connection with any
884hotel, apartment house, roominghouse, or tourist or
891trailer camp.
89315. Section 212.03(4) creates the following exemption from
901the tax imposed on living quarters:
907The tax levied by this section shall not apply to, be
918imposed upon, or collected from any person who. . .
928shall reside continuously longer than 6 months at any
937one hotel, apartment house, roominghouse, tourist or
944trailer camp, or condominium. (emphasis supplied)
950Petitioner claims under the foregoing exemption that he is exempt
960from the sales tax imposed in Section 212.03 because he alleges
971that the Marina is a tourist or trailer camp within the meaning
983of Section 212.02(10)(f).
98616. The Marina is not a tourist or trailer camp within the
998meaning of Section 212.02(10)(f). The Marina is not:
1006. . . a place where space is offered . . . to the
1020public for the parking and accommodation of two or
1029more automobile trailers, mobile homes, or
1035recreational vehicles which are used for lodging
1042. . . .
104617. Tax exemptions are matters of legislative grace. They
1055must be strictly construed against the taxpayer and in favor of
1066the state. State Department of Revenue v. Anderson , 403 So.2d
1076397, 399 (Fla. 1981); Green v. Pederson , 99 So.2d 292, 296 (Fla.
10881957); Asphalt Pavers, Inc. v. Department of Revenue , 584 So.2d
109855, 57 (Fla. 1st DCA 1991).
110418. A definition of "tourist or trailer camp" that includes
"1114marinas" and "boat slips" would liberally construe the exemption
1123in Section 212.03(4) in favor of the taxpayer. Terms such as
"1134tourist or trailer camp" in tax exemptions must be strictly
1144construed against the taxpayer and in favor of the state.
1154Anderson , 403 So.2d at 399; Pederson , 99 So.2d at 296; Asphalt
1165Pavers, Inc. , 584 So.2d at 57.
117119. A definition of "tourist or trailer camp" that includes
"1181marinas" and "boat slips" would render purposeless and
1189meaningless separate terms in separate taxing provisions. The
1197legislature does not intend to enact purposeless and meaningless
1206legislation. Dickinson v. Davis , 224 So.2d 262 (Fla. 1969).
121520. Petitioner is not exempt from the tax imposed in
1225Section 212.03. Petitioner does not satisfy the requirements of
1234the exemption in Section 212.03(4).
123921. Even if Petitioner were entitled to a refund of sales
1250tax, the refund is limited to taxes paid on or after June 1,
12631992. Petitioner's claim for refund of taxes prior to June 1,
12741992, is untimely.
127722. Section 215.26(2) provides that Petitioner is not
1285entitled to a refund of tax paid more than three years after the
1298date the tax accrued. A tax accrues on the date it is paid.
1311State ex rel Victor Chemical Works v. Gay , 74 So.2d 560, 562
1323(Fla. 1954). Petitioner is not entitled to a refund of taxes
1334paid prior to June 1, 1992. Taxes paid prior to June 1, 1992,
1347accrued more than three years before June 1, 1995, when
1357Petitioner filed his claim for refund.
1363RECOMMENDATION
1364Based upon the foregoing Findings of Fact and Conclusions of
1374Law, it is
1377RECOMMENDED that Respondent enter a Final Order and therein
1386DENY Petitioner's request for a refund of sales tax.
1395RECOMMENDED this 17th day of January, 1997, in Tallahassee,
1404Florida.
1405___________________________________
1406DANIEL MANRY
1408Administrative Law Judge
1411Division of Administrative Hearings
1415The DeSoto Building
14181230 Apalachee Parkway
1421Tallahassee, Florida 32399 -1550
1425(904) 488 -9675 SUNCOM 278-9675
1430Fax Filing (904) 921-6847
1434Filed with the Clerk of the
1440Division of Administrative Hearings
1444this 17th day of January, 1997.
1450ENDNOTES
14511 All chapter and section references are to Florida Statutes
1461(1995) unless otherwise stated.
14651 All references to rules are to rules promulgated in the
1476Florida Administrative Code as of the date of this Recommended
1486Order.
1487COPIES FURNISHED:
1489Larry Fuchs, Executive Director
1493Department of Revenue
1496104 Carlton Building
1499Tallahassee, Florida 32399-0100
1502Linda Lettera, General Counsel
1506Department of Revenue
1509204 Carlton Building
1512Tallahassee, Florida 32399-0100
1515John R. Plotnicky, pro se
1520Post Office Box 321284
1524Cocoa Beach, Florida 32932-1284
1528Olivia P. Klein
1531Assistant Attorney General
1534Office of the Attorney General
1539The Capitol, Tax Section
1543Tallahassee, Florida 32399-1050
1546NOTICE OF RIGHT TO SUBMIT EXCEPTIONS
1552All parties have the right to submit written exceptions within
156215 days from the date of this Recommended Order. Any exceptions
1573to this Recommended Order should be filed with the agency that
1584will issue the final order in this case.
15921 All chapter and section references are to Florida Statutes
1602(1995) unless otherwise stated.
16062 All references to rules are to rules promulgated in the
1617Florida Administrative Code as of the date of this Recommended
1627Order.
- Date
- Proceedings
- Date: 03/28/1997
- Proceedings: Final Order filed.
- Date: 12/12/1996
- Proceedings: Respondent`s Proposed Recommended Order (filed via facsimile).
- Date: 12/04/1996
- Proceedings: (Petitioner) Proposed Recommended Order filed.
- Date: 12/02/1996
- Proceedings: Transcript of Proceedings filed.
- Date: 11/15/1996
- Proceedings: CASE STATUS: Hearing Held.
- Date: 11/12/1996
- Proceedings: Letter to DSM from J. Plotnicky Re: Enclosing replies and documents w/enclosures filed.
- Date: 10/28/1996
- Proceedings: Letter to DSM from J. Plotnicky Re: Mailing address filed.
- Date: 10/10/1996
- Proceedings: Respondent`s First Request for Production of Documents; Notice of Serving Respondent, Florida Department of Revenue`s First Set of Interrogatories to Petitioner filed.
- Date: 08/20/1996
- Proceedings: Notice of Ex Parte Communication sent out.
- Date: 08/15/1996
- Proceedings: Letter to hearing officer from J. Plotnicky Re: Receiving notice of hearing filed.
- Date: 08/07/1996
- Proceedings: Notice of Hearing sent out. (hearing set for 11/15/96; 10:00am; Cocoa Beach)
- Date: 07/25/1996
- Proceedings: Respondent, Florida Department of Revenue`s Answer to the Petition (filed via facsimile).
- Date: 07/18/1996
- Proceedings: Joint Response to Initial Order (filed via facsimile).
- Date: 07/12/1996
- Proceedings: Initial Order issued.
- Date: 07/08/1996
- Proceedings: Agency referral letter; Petition for Administrative Hearing; Petition, Letter Form, (Exhibits); Statement of Dispute; Request for a Hearing, Letter Form; Order Dismissing Petition With Leave To Amend; Agency Action letter filed.
Case Information
- Judge:
- DANIEL MANRY
- Date Filed:
- 07/08/1996
- Date Assignment:
- 07/12/1996
- Last Docket Entry:
- 03/28/1997
- Location:
- Cape Canaveral, Florida
- District:
- Northern
- Agency:
- ADOPTED IN TOTO