WJA REALTY LIMITED PARTNERSHIP, D/B/A TAMPA JAI ALAI, APPELLANT,
v.
DEPARTMENT OF BUSINESS REGULATION, DIVISION OF PARI-MUTUEL WAGERING, APPELLEE
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The District Court of Appeal reversed an administrative tax assessment by the Division of Pari-Mutuel Wagering because jai alai parimutuel taxes fall outside the Division's jurisdiction and must be challenged in circuit court.
Jai alai parimutuel tax assessments under chapter 551, Florida Statutes, are within the exclusive original jurisdiction of circuit courts, not administrative agencies.
[1] Jai alai parimutuel tax assessments under chapter 551, Florida Statutes, fall within the exclusive original jurisdiction of circuit courts and are not subject to administ…
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Join FLexlaw to unlock all legal intelligenceThe Division of Pari-Mutuel Wagering initiated an administrative proceeding against WJA Realty Limited Partnership (Tampa Jai Alai) seeking sanctions …
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PER CURIAM.
The appellant challenges an administrative order by which the Division of PariMutuel Wagering ordered payment of a disputed jai alai parimutuel 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 then proceeded to order payment of the disputed tax. This was a tax assessment as described in Florida Export Tobacco Co. v. Department of Revenue, 510 So. 2d 936 (Fla. 1st DCA), rev. denied, 519 So. 2d 986, 987 (Fla.1987).
Jai alai parimutuel taxes under chapter 551, Florida Statutes, are not included in the concurrént jurisdiction provisions of section 72.011, Florida Statutes. In the absence of other jurisdictional authority, the legality of such a tax assessment remains within the exclusive original jurisdiction of the circuit courts in accordance with section 26.012(2)(e), Florida Statutes, and article V, section 20(c)(3), Florida Constitution. See Florida Export. We therefore reverse the appealed order insofar as it assesses the disputed tax.
ALLEN, WOLF and KAHN, JJ., concur.
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- Fla. Exp. Tobacco Co., Inc. v. Dep't OF Revenue & Gerald Lewis, 510 So. 2d 936 (Fla. 1st DCA 1987)