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DEPT. OF BUS. & PROF'L REGULATION v. FAWD

No. 2D15-5239.

198 So.3d 981 (2016)

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION, Division of Alcoholic Beverages and Tobacco, Appellant, v. FLORIDA ASSOCIATION OF WHOLESALE DISTRIBUTORS, INC., a Florida nonprofit corporation; Chinook Enterprises Corp., d/b/a CEC Distributing, a Florida corporation; Colonial Grocers, Inc., d/b/a Payless Cash & Carry Club, a Florida corporation; F & S Distributing, Inc., a Delaware corporation; and A & E Wholesale of North Florida, L.L.C., a Florida limited liability company, Appellees.

District Court of Appeal of Florida, Second District.

August 10, 2016.

Attorney(s) appearing for the Case

Pamela Jo Bondi , Attorney General, and Elizabeth Teegen , Assistant Attorney General, Tallahassee, for Appellant.

John Marc Tamayo and Barbara Davis of Valenti, Campbell, Trohn, Tamayo & Aranda, Lakeland; and Monterey Campbell and Kristie Hatcher-Bolin of GrayRobinson, P.A., Lakeland, for Appellees.

In the proceedings below, Florida Association of Wholesale Distributors, Inc., and four of its member companies (collectively, FAWD) filed a complaint against the Department of Business and Professional Regulation, Division of Alcoholic Beverages and Tobacco (the Department) concerning the proper interpretation of a tobacco tax statute...

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