Department of Revenue v. Dave Marler Boats, Inc.

PER CURIAM.

AFFIRMED. On Appeal, see Department of Revenue v. Anderson, 389 So.2d 1034 (Fla. 1st DCA 1980); Davis v. Askew, 343 So.2d 1329 (Fla. 1st DCA 1977). On cross-appeal, see Rule 9.020(g), Fla.R.App.P.

ERVIN, J., LILES, WOODIE A. (Retired), and PEARSON, TILLMAN (Retired), Associate Judges, concur.