PER CURIAM.
NOT FINAL UNTIL TIME EXPIRES TO FILE MOTION FOR REHEARING AND DISPOSITION THEREOF IF FILED Appeal from the Circuit Court for Orange County, Alice Blackwell, Judge. Zeffery A. Mims, Orlando, for Appellant. Ashley Moody, Attorney General, Tallahassee, and Toni C. Bernstein, Senior Assistant Attorney General, Tallahassee, for Appellee Florida Department of Revenue. No Appearance for other Appellee. PER CURIAM.
AFFIRMED. ORFINGER, EDWARDS and SASSO, JJ., concur.