Jerry L. Crabtree - Page 15

                                       - 15 -                                         

             did not produce any records or other evidence of pay                     
             telephone receipts.                                                      
                  Agents from two State taxing authorities audited                    
             Crabtree Investments during the years in issue.  First, the              
             Florida Department of Business Regulation, Division of                   
             Alcoholic Beverages and Tobacco (DABT), conducted a                      
             beverage surcharge tax audit for the period July 1990                    
             through December 1993.  The beverage surcharge tax is a tax              
             on consumption of alcohol on the premises.  As applied in                
             these cases, the surcharge tax applies to bar sales but not              
             to package store sales.  Second, the Florida Department of               
             Revenue conducted a sales tax audit for the period November              
             1989 through July 1995.  The sales tax audit was initiated               
             after a referral from the DABT.                                          

             Unreported Income of Crabtree Investments                                
                  The first issue for decision is whether Crabtree                    
             Investments underreported its gross income for 1992, 1993,               
             and 1994.  Petitioners expressly concede the adjustments                 
             involving vending machine receipts and flower sales.  The                
             remaining adjustments at issue are:  Bar sales, package                  
             store sales, income from cover charges, income from food                 
             sales, income from cola, juice, and coffee, and income from              

Page:  Previous  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  Next

Last modified: May 25, 2011