Circle Citgo, Inc. v. Department of Revenue

FIRST D ISTRICT COURT OF APPEAL
S TATE OF FLORIDA
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No. 1D2025-3187
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C IRCLE C ITGO, I NC .,
Appellant,
v.
DEPARTMENT OF R EVENUE ,
Appellee.
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On appeal from the Department of Revenue.
Mark S. Hamilton, General Counsel.
October 14, 2026
P ER C URIAM.
A FFIRMED.
LEWIS, KELSEY , and TREADWELL , JJ., concur.
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Not 	final 	until 	disposition 	of 	any 	timely 	and
authorized motion under Fla. R. App. P. 9.330 or
9.331.
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2
Jonathan W. Taylor, Joseph C. Moffa, and Jeanette E. Moffa of
Moffa, Sutton, & Donnini, P.A., Fort Lauderdale, for Appellant.
Jacek 	P. 	Stramski, 	Special 	Counsel, 	Department 	of 	Revenue,
Tallahassee, James Uthmeier, Attorney General, Tallahassee, and
Kiran B. Joshi, Senior Assistant Attorney General, Orlando, for
Appellee.