DEPT. OF BUS. & PROF. REG. v. WJA REALTY LTD.

No. 95-122.

679 So.2d 302 (1996)

STATE of Florida, DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION, DIVISION OF PARI-MUTUEL WAGERING, Appellant, v. WJA REALTY LIMITED PARTNERSHIP, d/b/a Tampa Jai Alai, Appellee.

District Court of Appeal of Florida, Third District.

August 14, 1996.


Attorney(s) appearing for the Case

John B. Fretwell, Chief Attorney, and Joseph M. Helton, Jr., Senior Attorney, and Lisa Nelson, Department of Business and Professional Regulation, for appellant.

William P. Cagney, III, Miami, for appellee.

Before JORGENSON, GODERICH, and GREEN, JJ.


PER CURIAM.

The Department of Business and Professional Regulation, Division of Pari-Mutuel Wagering ("Division") appeals an adverse declaratory judgment which determined that for the period of December 1989 through August 24, 1992, WJA Realty d/b/a Tampa Jai Alai ("Tampa Jai Alai") was entitled to a $40,000 rather than a $25,000 tax exemption on daily handle (i.e. daily volume of wagered money) under section 551.06(3), Florida Statutes (1989) (since repealed by ch...

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