State v. Vitelli

14 Fla. Supp. 2d 107
CourtMiami-Dade County Court
DecidedNovember 12, 1985
DocketCase Nos. 85-59590, 85-65742, 85-67361, 85-65807, 85-64478, 85-64174 and 85-74751 (Consolidated)
StatusPublished

This text of 14 Fla. Supp. 2d 107 (State v. Vitelli) is published on Counsel Stack Legal Research, covering Miami-Dade County Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
State v. Vitelli, 14 Fla. Supp. 2d 107 (Fla. Super. Ct. 1985).

Opinion

OPINION OF THE COURT

MORTON L. PERRY, County Judge.

This cause came on to be heard on October 28, 1985 on defendants’ Motion to Dismiss charges filed against them for violation of state and county laws relating to the conduct of bingo games.

Defendants, Abraham Cooper, Alan Perez, and Gene Dasta are each charged with violation of Florida Statute 849.093 and violation of certain provisions of Charges 21-134 and 21-135 of the Metropolitan Dade County Code as relate to the conduct of bingo games. Defendant Judith Vitelli is charged with violation of the aforenoted statute and [108]*108defendant William Tarpinian is charged with violations of the county code.

The above actions were consolidated by the parties for hearing before this court.

The violations of the state statute relating to provision 849.093(l)(c) thereof is set forth as follows:

“Charitable, nonprofit or veteran’s organization” means an organization which has qualified for exemption from federal income tax as an exempt organization under the provisions of 501(C) of the Internal Revenue Code of 1954; which is engaged in charitable, civic, community, benevolent, religious or scholastic work or other similar activities; and which has been in existence and active for a period of 3 years or more.

Sections 21-134 and 21-135 of the Metropolitan Dade County Code requires the maintaining of adequate records of daily bingo activity on a per game basis; and requires the posting of the names of all persons operating or assisting in the operation of a bingo game as well as financial information relating to gross receipts collected per each bingo game and the net receipts collected but not awarded as prizes.

THE DEFENDANTS CONTEND THAT THE STATUTE CREATES AN UNCONSTITUTIONAL DELEGATION OF AUTHORITY

Counsel for the defendants argues that the provision of Section 849.093(l)(c) Florida Statutes requiring Internal Revenue Code Title 26 U.S.C. Section 501(c) status as a prerequisite to Florida statutory compliance for operating bingo is an unconstitutional delegation of State legislative authority in violation of Article II, Section 3 and Article III, Section 1 of the Florida Constitution. Therefore, he contends Section 849.093(l)(c) is unconstitutional and all prosecutions brought pursuant to that provision of the statute must be dismissed.

He states that the enactment of 849.093(l)(c) which became effective October 1, 1984 is an unconstitutional delegation of authority by the Florida legislature. He asserts that whether an organization will qualify for 501(c) status depends upon present and future federal statutory and administrative law, including Tax Decisions and Internal Revenue Service rulings. He contends that this statute provides for future federal law regarding qualification for 501(c) status to govern this Florida statute; and, thus constitutes an unconstitutional delegation of legislative power. He cites the case of Florida Industrial Commission v. State, 21 So.2d 599 (Fla. 1945).

[109]*109This case involved the Florida Unemployment Compensation Law which adopted certain provisions of Title IX of the Federal Social Security Act.

The pertinent provisions of this Florida Law are cited on page 603 of the aforenoted opinion and exempt from coverage under the Florida Unemployment Compensation law the following:

(i) “Any employer, employment, or service which is not included within the operation of Title IX of the Federal Social Security Act or amendments thereto.”

The Court further held in regard to this section:

“As to this last quoted amendment we might observe that it is within the province of the legislature to approve and adopt the provisions of federal statutes, and all of the administrative rules made by a federal administrative body, that are in existence and in effect at the time the legislature acts; but it would be an unconstitutional delegation of legislative power for the legislature to adopt in advance any federal act or the ruling of any federal administrative body that Congress or such administrative body might see fit to adopt in the future.”

In this regard, the Court would note and counsel have agreed that the provisions of 501(c) as contained in the Internal Revenue Code were the same at the time of the enactment of Florida Statutes 849.073(1)(3) requiring 501(c) exemption as exists today.

It does not appear, therefore, that the legislature in adopting 849.093(l)(c) adopted in advance a federal act or ruling. In that the provisions of 501(c) have not changed since the adoption of this statute to this date the court is not called upon to make a determination of whether the defendants were called upon to conform to a future ruling made by the Internal Revenue as regards this 501(c) provision.

Unlike the aforenoted Florida Industrial Commission case which sets forth the adoption of certain provisions of Title IX of the Federal Social Security Act or amendments thereto (emphasis supplied) to the Florida Unemployment Compensation Law, Florida Statute 849.093(l)(c) makes no such reference to future federal acts.

However, the Florida Supreme Court nonetheless held the said Florida Statute which adopted provisions of the Federal Social Security Act as worded to be constitutional when adopted by the legislature although unconstitutional as applied.

The Florida Supreme Court has more recently held that the State [110]*110legislature may adopt regulatory and statutory standards of the federal government; but these standards must be in existence at the time of the adoption.

In the case of Victor Adowe and Jerome Wexler v. State of Florida, 408 So.2d 560, (Fla. 1982) the court restated its position taken in the Florida Industrial Commission case when it held on Page 570:

“The delegation doctrine is grounded on the constitutional maxim that the legislature has the sole authority and responsibility to make the laws. State v. Atlantic Coast Line Railway Co., 56 Fla. 617, 47 So. 969 (1908). Unless the constitution otherwise authorizes, the legislature cannot delegate this responsibility to any other person or body. State v. Welch, 279 So.2d 11 (Fla. 1973). The legislature may, as it has in the past, adopt the regulatory and statutory standards of the federal government, but these standards must be in existence at the time of the adoption. Any attempt to incorporate a law as a part of this state’s body of laws prior to its creation by the appropriate federal authority is an unconstitutional delegation of the legislative power.” Florida Industrial Commission v. State, 155 Fla. 772, 21 So.2d 599 (1945).

THE DEFENDANTS CONTEND THE STATUTORY REQUIREMENT CREATES AN IRREBUTTABLE PRESUMPTION IN VIOLATION OF DUE PROCESS OF LAW

Counsel for the defendants contends that Section 849.093(l)(c) creates an irrebuttable presumption that an organization cannot be a charitable organization unless it “has qualified for exemption from federal income tax as an exempt organization under the provisions of 501(c) of the Internal Revenue Code.” That presumption took effect on October 1, 1984.

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Related

F. S. Royster Guano Co. v. Virginia
253 U.S. 412 (Supreme Court, 1920)
McLaughlin v. Florida
379 U.S. 184 (Supreme Court, 1964)
State v. Welch
279 So. 2d 11 (Supreme Court of Florida, 1973)
YELLOW CAB CO., ETC. v. Dade County
412 So. 2d 395 (District Court of Appeal of Florida, 1982)
Div. of Pari-Mutuel Etc. v. Fla. Horse Counc.
464 So. 2d 128 (Supreme Court of Florida, 1985)
Rollins v. State
354 So. 2d 61 (Supreme Court of Florida, 1978)
Carroll v. State
361 So. 2d 144 (Supreme Court of Florida, 1978)
Markham v. Fogg
458 So. 2d 1122 (Supreme Court of Florida, 1984)
Pomponio v. Claridge of Pompano Condominium
378 So. 2d 774 (Supreme Court of Florida, 1979)
Florida Industrial Commission v. State Ex Rel. Orange State Oil Co.
21 So. 2d 599 (Supreme Court of Florida, 1945)
Lee v. City of Miami
163 So. 486 (Supreme Court of Florida, 1935)
State v. Atlantic Coast Line Railroad
56 Fla. 617 (Supreme Court of Florida, 1908)

Cite This Page — Counsel Stack

Bluebook (online)
14 Fla. Supp. 2d 107, Counsel Stack Legal Research, https://law.counselstack.com/opinion/state-v-vitelli-flactyct43-1985.