WJA REALTY LTD. PARTNERSHIP v. DEPT. OF BUSINESS REG.

No. 92-787.

620 So.2d 217 (1993)

WJA REALTY LIMITED PARTNERSHIP, d/b/A Tampa Jai Alai, Appellant, v. DEPARTMENT OF BUSINESS REGULATION, DIVISION OF PARI-MUTUEL WAGERING, Appellee.

District Court of Appeal of Florida, First District.

Rehearing Denied July 13, 1993.


Attorney(s) appearing for the Case

William P. Cagney, III, Miami, and James S. Alves and Julie B. Rome of Hopping, Boyd, Green & Sams, Tallahassee, for appellant Tampa Jai Alai.

John B. Fretwell of Dept. of Business Regulation, Tallahassee, for appellee Dept. of Business Regulation.


PER CURIAM.

The appellant challenges an administrative order by which the Division of Pari-Mutuel Wagering ordered payment of a disputed jai alai pari-mutuel tax on handle. The administrative process was commenced upon a complaint by which the Division sought to impose sanctions and a civil penalty for an alleged underpayment of the disputed tax. After an administrative hearing the Division determined that neither sanctions nor a penalty was warranted, but the Division...

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