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SARASOTA SURF VAC. RENTALS, INC. v. DEPT. OF REV.

No. 82-2685.

437 So.2d 786 (1983)

SARASOTA SURF VACATION RENTALS, INC., G. & B. Properties, Inc., and Rosie A. Turner, Appellants, v. FLORIDA DEPARTMENT OF REVENUE, Appellee.

District Court of Appeal of Florida, Second District.

September 16, 1983.

Attorney(s) appearing for the Case

David W. Wilcox of Icard, Merrill, Cullis, Timm & Furen, P.A., Bradenton, for appellants.

Jim Smith, Atty. Gen., and Thomas L. Barnhart, Asst. Atty. Gen., Tallahassee, for appellee.

SCHEB, Acting Chief Judge.

In this appeal from a final order of the Department of Revenue, appellants contend that they have been denied a rule-making hearing under section 120.54(3), Florida Statutes (1981), as well as a "draw-out" hearing pursuant to section 120.54(16), in respect to an amendment to Rule 12A-1.61, Florida Administrative Code.1

The Department of Revenue (DOR) published notice on October 1, 1982, that it intended...

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