Omni International of Miami, Ltd. v. Department of Banking & Finance

SCHWARTZ, Chief Judge.

After trial, the hearing officer found that the appellant shopping center had twice paid sales taxes on the consumption by its tenants of electricity received through a single master meter; first, when it itself paid those amounts after being billed by the power company, and again when it transmitted the same taxes after being reimbursed by the tenants.1 Accordingly, he recommended that Omni’s applications for refund of those taxes be granted. See Sec. 212.12(12), Fla.Stat. (1981); Sec. 212.081(3), Fla.Stat. (1981).

In the final order now before us, however, the…