Stork v. Bellsouth Corp.

Appellants, Stork and Hyams, brought this class action against BellSouth Corporation, Bell South Telecommunications, Inc. (collectively “BellSouth”), and Palm Beach County claiming that the defendants collected excessive public service taxes on their telephone service.1 We affirm the trial court’s dismissal of their complaint for failure to exhaust administrative remedies, as required by section 166.235(2), Florida Statutes (1999).

Section 166.235(2) states:

*1099This section provides the sole and exclusive procedure and remedy for a purchaser who claims that a seller has collected municipal public…