Full Opinion

FIRST DISTRICT COURT OF APPEAL STATE OF FLORIDA _____________________________ No. 1D19-0437 _____________________________ FLORIDA DEPARTMENT OF REVENUE, Appellant, v. GBR ENTERPRISES, INC., Appellee. _____________________________ On appeal from the Division of Administrative Hearings. Darren A. Schwartz, Administrative Law Judge. May 7, 2020 PER CURIAM. AFFIRMED. LEWIS, WINOKUR, and JAY, JJ., concur. _____________________________ Not final until disposition of any timely and authorized motion under Fla. R. App. P. 9.330 or 9.331. _____________________________ Ashley Moody, Attorney General, Timothy E. Dennis, Chief Assistant Attorney General, and Randi Dincher, Assistant Attorney General, Tallahassee, for Appellant. Jonathan W. Taylor, James F. McAuley, Joseph C. Moffa, and Rex D. Ware of Moffa, Sutton & Donnini, P.A., Fort Lauderdale, for Appellee. 2