J. A. Miles Oil Co. v. State Department of Labor & Employment Security, Division of Employment Security

HOBSON, Acting Chief Judge.

Petitioner J. A. Miles Oil Company, Inc. seeks review of a final agency order which assigned petitioner a higher experience rating and thus a higher unemployment compensation tax rate. Petitioner argues that it is not a “successor employer” within the contemplation of Section .443.08(3)(g)(1), Florida Statutes, and should not be assessed at the higher rate. We agree with petitioner’s argument and reverse the final agency order.

The following facts were specifically accepted by the special deputy in his report and recommended order and adopted in the final agency…