2023-07-11 VIII. G. Exhibit 11 Exhibit 11
VIII. G. Exhibit #11
Case #230526013
Middlesex Insurance Company
Exhibit 11
Code Enforcement Hearing July 11 , 2023
Case Number, Name and Address:
Case#230526013, Middlesex Insurance Company, 1800 North Point Dr., Stevens Point, WI.
54481
Code Section Violated Description of Violation
Chapter 50, Sections 50-36 Issuance of local Not renewing their local business tax receipt(BTR) by
business tax, 50-43 Penalties for violation of local October 1, 2022 and engaging in business without first
business tax regulations having procured an active local BTR from the City of
Okeechobee.Total amount due is$381.25.
Photos:
See attached
Is respondent a Repeat Violator?
No
Summary:
• The City communicated with the respondent on the below occasion(s).
Date of notice Type of notice Received Date
by received/returned
March 14, 2023 Delinquent Letter mailed via USPS certified return receipt Colleen March 20, 2023.
Grender
April 19, 2023 Code Officer Curl verified with Ashley,the City's BTR Specialist that the BTR has
not been paid.
May 25,2023 Code Officer Curl verified with Melissa, the City's Account Supervisor that the
BTR has not been paid.
May 26,2023 SOV/NOH and Delinquent Letter mailed via USPS certified return receipt to the
Agent of Record and the business address for the July 11th Hearing. Received
by Linda Yang on June 5,2023.Received by Agent of Record,Sarah Blocker
on June 13,2023.
June 21, 2023 Received letter from Lauren Anderson, Associate Financial Analyst with Sentry
Insurance stating that Middlesex Insurance Company does not or have any prior
or current physical presence, on either a permanent or temporary basis, located
in the City of Okeechobee. Further, all insurance operations related to insurance
policies covering risks located within the City of Okeechobee(to the degree any
are present)are processed and administered elsewhere in Florida or Wisconsin
and request to rescind the local Business Tax invoices and close the accounts as
applicable, as they do not anticipate any changes to their business operations
which would generate sufficient nexus in our jurisdiction for future periods.
Business in compliance, case closed.
June 21,2023 Letter forwarded to Business Tax Receipt department for processing.
June 30, 2023 Compliance Letter mailed via USPS regular mail.
City Recommendation:
The City recommends no action on this matter, but request it be noted for the record to have
been in violation of Chapter 50, Sections 50-36 Issuance of business tax and 50-43 Penalties
for violation of local business tax regulations.
Chronology attached
Page 1 of 1
Case #230526013; Middlesex Insurance Company Exhibit 11
Date Event/Document
March 8, 2023 Business name: Middlesex Insurance Company
Business Registered Agent: Chief Financial Officer, 200 E. Gaines St, Tallahassee, FL. 32399
Secretary: Raina M. Zanow, 1800 North Point Drive, Stevens Point, WI. 54481
Chairman of the Board: Peter G. McPartland, 1800 North Point Drive, Stevens Point, WI. 54481
President: Scott A. Miller, 1800 North Point Drive, Stevens Point, WI. 54481
Vice President: Michael J. Williams: 1800 North Point Drive, Stevens Point, WI. 54481
Treasurer: Todd M. Schroeder, 1800 North Point Drive, Stevens Point, WI. 54481
Director: James E. McDonald, 1800 North Point Drive, Stevens Point, WI. 54481
Secretary: Timothy K. Kovac, 1800 North Point Drive, Stevens Point, WI. 54481
Business address: 1800 North Point Drive, Stevens Point, WI. 54481
Mailing address: 1800 North Point Drive, Stevens Point, WI. 54481
The business is in violation of Code of Ordinances Chapter 50, Sections 50-36 Issuance of
local business tax, 50-43 Penalties for violation of local business tax regulations for not
renewing their local business tax receipt (BTR) by October 1, 2022 and engaging in
business without first having procured an active local BTR from the City of Okeechobee.
Total amount due is $381.25.
March 14, 2023 Delinquent Letter mailed via USPS certified return receipt. Received by Colleen Grender on
March 20, 2023.
April 19, 2023 Code Officer Curl verified with Ashley, the City's BTR Specialist that the BTR has not been paid.
May 25, 2023 Code Officer Curl verified with Melissa, the City's Account Supervisor that the BTR has not been
paid.
May 26, 2023 SOV/NOH and Delinquent Letter mailed via USPS certified return receipt to the Agent of Record
and the business address for the July 11th Hearing. Received by Linda Yang on June 5, 2023.
Received by Agent of Record, Sarah Blocker on June 13, 2023.
June 21, 2023 Received letter from Lauren Anderson, Associate Financial Analyst with Sentry Insurance stating
that Middlesex Insurance Company does not or have any prior or current physical presence, on
either a permanent or temporary basis, located in the City of Okeechobee. Further, all insurance
operations related to insurance policies covering risks located within the City of Okeechobee (to
the degree any are present) are processed and administered elsewhere in Florida or Wisconsin
and request to rescind the local Business Tax invoices and close the accounts as applicable, as
they do not anticipate any changes to their business operations which would generate sufficient
nexus in our jurisdiction for future periods. Business in compliance, case closed.
June 21, 2023 Letter forwarded to Business Tax Receipt department for processing.
June 30, 2023 Compliance Letter mailed via USPS regular mail.
Page 1 of 1
Exhibit 11
DIVISION OF CORPORATIONS
l/
rg
Department of State / Division of Corporations / Search Records / Search by Entity Name /
Detail by Entity Name
Foreign Profit Corporation
MIDDLESEX INSURANCE COMPANY
Filing Information
Document Number 800979
FEI/EIN Number 04-1619070
Date Filed 10/13/1917
State MA
Status ACTIVE
Last Event EVENT CONVERTED TO NOTES
Event Date Filed 09/09/1976
Event Effective Date NONE
Principal Address
1800 NORTH POINT DRIVE
STEVENS POINT, WI 54481
Changed: 03/15/2007
Mailing Address
1800 NORTH POINT DRIVE
STEVENS POINT, WI 54481
Changed: 03/17/2008
Registered Agent Name&Address
CHIEF FINANCIAL OFFICER
200 E. GAINES ST
TALLAHASSEE, FL 32399-0000
Name Changed: 03/17/2003
Address Changed: 04/01/2014
Officer/Director Detail
Name&Address
Title Asst. Secretary
Exhibit 11
ZANOW, RAINA M
1800 NORTH POINT DRIVE
STEVENS POINT, WI 54481
Title CHAIRMAN OF THE BOARD
MCPARTLAND, PETER G
1800 NORTH POINT DRIVE
STEVENS POINT, WI 54481
Title President
Miller, Scott A.
1800 NORTH POINT DRIVE
STEVENS POINT, WI 54481
Title Director, VP
WILLIAMS, MICHAEL J
1800 NORTH POINT DRIVE
STEVENS POINT, WI 54481
Title Treasurer, Director
Schroeder,Todd M
1800 NORTH POINT DRIVE
STEVENS POINT, WI 54481
Title Director
McDonald, James E.
1800 NORTH POINT DRIVE
STEVENS POINT, WI 54481
Title Secretary
Kovac,Timothy K
1800 NORTH POINT DRIVE
STEVENS POINT, WI 54481
Annual Reports
Report Year Filed Date
2021 01/11/2021
2022 01/24/2022
2023 01/18/2023
Document Images
01/18/2023—ANNUAL REPORT View image in PDF format
01/24/2022—ANNUAL REPORT View image in PDF format
01/11/2021--ANNUAL REPORT View image in PDF format
Exhibit 11
.„,. -1'
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� `� City of Okeechobee Code Enforcement
50 SE 2nd Ave.
Okeechobee, Florida 34974
(863)763-9795
March 08, 2023
MIDDLESEX INSURANCE CO
MIDDLESEX INSURANCE INS CO
1800 NORTH POINT DRIVE
STEVENS POINT, WI 54461
RE: Delinquent Business Tax Receipt - October 1, 2022 - September 30, 2023
License Number: 1914
License Fee: $105.00
Penalties applied: $276.25
Current Amount Due: $381.25
Dear Business Owner,
Please be advised that your business tax receipt expired on September 30, 2022, and
you are now delinquent. The City Code requires this to be paid on time if you wish to engage
in any business in the City of Okeechobee. If your Business Tax Receipt is not brought up to
date immediately, you will be scheduled to go before the Special Magistrate at the next
scheduled Code Enforcement Hearing and an additional fine of 250.00 will be imposed.
Please contact Ashley Weikert, Business Tax Receipt Official at the City of Okeechobee
Finance Department immediately to resolve this matter.
Payments may be mailed to the City of Okeechobee, Business Tax Receipt, 55 SE 3'Avenue,
Okeechobee, Florida 34974. Payments may also be made in person during regular business
hours Monday-Friday 8:30 am to 4:30 pm at City Hall, 55 SE 3rd Avenue, Room 102. For
businesses holding a State License(s) a copy or copies will need to be included with the
payment(s).
If you have any question, concerns or if there have been any changes to the business
contact Ashley Weikert at (863) 763-9816. Please note that a written notice must be
submitted to close any account(s).
Sincerely,
,A t 'ht Z
Anthony`Smith
Code Enforcement Officer
Exhibit 11
U.S. Postal Servicenu
CERTIFIED MAIL° RECEIPT
Domestic Mail Only
For delivery information,visit our website at www.usps.com .
Certified Mail Fee I\
Extra Services&Fees(check box,add fee as appmpdate)
❑Return Receipt(hardcapy) $—
a ❑Return Receipt(electronic) $— ` i�Ht re
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0 ❑Certified Mail Restricted Delivery $_ ✓
Adult Signature Required $ L l..t r
Adult Signature Restricted Delivery$
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Cr Total Postage and Fees
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PS Form 3800,April 2015 PSN 7530.02-000.9047 See Reverse for Instructions
Exhibit 11
SENDER: COMPLETE THIS SECTION COMPLETE THIS SECTION ON DELIVERY
• Complete items 1,2,and 3. A. Slgnaat "
■ Print your name and address on the reverse Colleen Grender 0 Agent
so that we can return the card to you. X Sentry Insurance Co- Addressee
■ Attach this card to the back of the mailpiece, B. Receir .i tep,N ine)nt Dr C.Date of Delivery
or on the front if space permits. Stevens Point,WI 5 44'v
dress different from Item 1? ❑Yes
Middtesex Insurance CO I.delivery address below: ❑No
•
18 - •-orth Point Drive
Ste ,Point, WI 54461
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❑Collect on Delivery '0 Signature Confirmation
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7021 0950 0000 4940 2405 ill Restricted Delivery
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nil Exhibit 11
4.9keechobeeCity of Okeechobee Code Enforcement
50 SE 2nd Ave Okeechobee Florida 34974
863-763-9795 Phone
CODE ENFORCEMENT FOR
THE CITY OF 863-763-7804 FAX
OKEECHOBEE, FLORIDA
Petitioner,
vs
Date 05/26/2023
Respondent,
CASE NO. 230526013
Middlesex Insurance Company
STATEMENT OF VIOLATION AND NOTICE OF HEARING
Pursuant to Florida Statutes 162.02 and 162.12, Florida Statutes, and the Code of Ordinances of City of
Okeechobee, I (hereinafter the"City of Okeechobee),the undersigned Code Enforcement Officer hereby gives
notice of an uncorrected violation of the City of Okeechobee Code, as more particularly described herein, and
hereby requests a Hearing before the Okeechobee City Code Enforcement Special Magistrate.
1. Violation of City Code Chapter/Section:CH. 50, Sections 50-36, 50-43
2. Address and Parcel#where violation exists:1800 North Point Drive, Stevens Point, WI. 54481
3. Name and address of property owner or person in charge of location where violation exists:
Scott A. Miller, 1800 North Point Drive, Stevens Point, WI. 54481
4. Description of Violation:
Delinquent Business Tax Receipt
5. Date violation must be corrected by j'un 27, 2023
6. Date violation first observed on or aboutl:0/1/22
Unless Respondent corrects the violation described herein by the date set forth above AND contacts the undersigned Code
Inspector to verify compliance,with the Okeechobee City Code Section(s)cited herein,you are hereby called upon to take
notice that a Hearing will be held in this cause before the City of Okeechobee Code Enforcement Magistrate on the 1 1 th
day July, 2023 at 6:00 P.M.,located at 55 SE 3rd Ave Okeechobee City Hall,Okeechobee Florida 34974 in
Council Chambers.The Magistrate will receive testimony and evidence at said Hearing and shall make findings of fact and
conclusions of law as are supported by the evidence and testimony,and shall make an order thereupon.You are entitled to be
represented by counsel,present evidence,and present testimony.Please be advised that any evidence presented to the
Magistrate for his consideration will be retained by Code Compliance Department. If you fail to appear at the hearing the
Magistrate may enter an Order of Violation,& impose a fine in your absence.
Christina Curl Code Enforcement Officer
Any Person desiring to appeal any decision of the Code Enforcement Special Magistrate with respect to any matter considered at this hearing will
need to ensure that a verbatim record of the proceedings is made and that the record includes the testimony and evidence upon which the appeal will
be based.Code Enforcement Magistrate tapes are for the sole purpose of back up for the official records of the Code Enforcement Department.
In Accordance with Fla.Statute 162.11(2005),an aggrieved party may appeal a final administrative order to the circuit court.Such an appeal shall be
filed within 30 days of the execution of the order to be appealed.
De acuerdo con la seccion 162.11 de los estatutos de la Florida,un partido que no esta en acuerdo puede apelar una orden administrativa final a la tribunal
de circuito.Tal apelacion sera archivada en el plazo de 30 dias de la firma de la orden que se apelara.
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Exhibit 11
COMPLETE THIS SECTION ON DELIVERY
SENDER: COMPLETE THIS SECTION _-,
■ Complete items 1,2,and 3. A. Signature
• Print your name and address on the reverse X El Agent
so that we can return the card to you. / • / 0 Addressee
IIAttach this card to the back of the mailpiece, B. Receive•JT r',�yCf�} C"Daie of Deilveiy
or on the front if space permits. 40
" ' = • • idr-�.1-rent from item 1? ❑Yes
Midtib5ex Insurance Company Sent deIIWl�ytq �b�jpy: ❑No
180C North Point Dr
18Qrth Point Drive Stevens Point, WI 54481
Stevens Point, WI. 54481
3. Service Typo ❑Priority Mail Express®
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❑Collect on Delivery 0 Signature Confirmation
2. Article Number(Transfer from service label) 0 Collect on Delivery Restricted Delivery Restricted Delivery
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7021 2720 0002 1826 1517 tall Restricted Delivery
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PS Form 3811,July 2020 PSN 7530-02-000-9053 Domestic Return Receipt
Exhibit 11
SENDER: CO>�ETE-THTS SECTION COMPLETE THIS SECTIONON DEt1VERY
• Complete items 1,2,and 3. A Signature,
• Print your name and address on the reverse X j ---2 0 Agent
so that we can return the card to you. ❑Addressee
IN Attach this card to the back of the mailpiece, B. Received by(Printed Namep _:- C. Date of Delivery
or on the front if space permits.
1. Article Addressed to: __ n t� +� 'ddress different from Item 1? l]Yes
•delivery address'belbw: 0 No
Chief Financial Officer
200 E.-Gaines St - -
Tallahsee, FL. 32399
1IIE1111111111111111II'1111'IIii111I III111 v 'rMy ❑Priority Mail all.
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2. Article Number rTrancfer frnm corvine leh,,f ❑comm.nn Delivery Restricted Delivery Restricted Delivery
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PS Form 3811,July 2020 PSN 7530-02-000-9053 Domestic Return Receipt ,
Exhibit 11
Sentry'
June 13, 2023
City of Okeechobee
50 SE 2nd Ave
Okeechobee, FL 34974
RE (listed below all are applicable underwriting companies):
Sentry Insurance Company EIN 39-0333950 NAIC#24988
Dairyland Insurance Company EIN 39-1047310 NAIC#21164
Dairyland National Ins. Co. EIN 84-2381769 NAIC#16623
Florists' Insurance Company EIN 37-1015625 NAIC#33278
Florists' Mutual Ins. Co. EIN 37-0277830 NAIC#13978
Middlesex Insurance Co. EIN 04-1619070 NAIC#23434
Parker Centennial Assurance EIN 31-0835312 NAIC#71099
Patriot General Insurance Co. EIN 04-2434763 NAIC#23442
Peak Property Insurance Co. EIN 56-1478865 NAIC#18139
Sentry Casualty Company EIN 88-0119246 NAIC#28460
Sentry Life Insurance Co. EIN 39-6040276 NAIC#68810
Sentry Select Insurance Co. EIN 36-2674180 NAIC#21180
Viking Insurance Co.of WI EIN 39-1150917 NAIC#13137
Dear Sir or Madam,
In response to the Business Tax Receipt Renewal we recently received.
Florida Statutes§§ 205.032 and 205.042 authorize county and municipal taxing jurisdictions to impose a
local level business tax for the privilege of engaging in or managing any business, profession,or
occupation within their jurisdiction. Per statute and case law, nexus for this tax/license is generally
deemed to require a physical presence within the taxing jurisdiction. As imposed on an insurance
company, Florida Attorney General Opinions 87-55 and 73-162 have clarified that nexus for these
taxes/licenses is based on physical presence. Further, the opinions indicate that such tax/license can be
imposed on insurance companies with no physical presence, but only in such rare instances where
executive or administrative functions in processing and issuing insurance policies are readily separable
from local activities and can be separated from overall business operations, including extraterritorial
activities.
The companies listed above are domiciled and headquartered in Wisconsin.They do not have any prior
or current physical presence, on either a permanent or temporary basis, located in the City of
Exhibit 11
, Okeechobee. Further, all insurance operations related to insurance policies covering risks located
within the City of Okeechobee (to the degree any are present) are processed and administered
elsewhere in Florida or Wisconsin.
Based on the facts and operations for the companies referenced above,they do not meet the minimum
nexus standard for the Business Tax imposed by the City of Okeechobee. Please rescind the Local
Business Tax Invoices and close the accounts as applicable, as we do not anticipate changes to our
business operations which would generate sufficient nexus in your jurisdiction for future periods.
Please contact me at the below address if you have any additional questions. Thank you for your
cooperation and understanding on this matter.
Sincerely,
Lauren Anderson
Associate Financial Analyst
Sentry Insurance
1800 North Point Drive
Stevens Point,WI 54481
Exhibit 11
/Woo` CO:P City of Okeechobee Code Enforcement
50 SE 2nd Ave.
Okeechobee, Florida 34974
(863)763-9795
June 30, 2023
Middlesex Insurance Company
1800 North Point Drive
Stevens Point, WI. 54481
Re: Middlesex Insurance Company
Case #230526013
Dear Middlesex Insurance Company:
On behalf of the City of Okeechobee, we extend our appreciation and sincerest Thank You, for
your efforts to bring the above listed business into compliance with City Ordinances with the
cancellation of your Business Tax Receipt. The city has a responsibility to ensure that the
ordinances enacted for the protection of life, property and for the general improvement of the city
are followed by business owners in accordance with the desires of the residents of the community.
Your continuing efforts, to obtain a Business Tax Receipt for any future businesses are important
to the City of Okeechobee, your neighbors, and fellow citizens.
If we can be of any assistance, please do not hesitate to contact us and we can discuss the
matter. Again, Thank You for your cooperation, understanding and efforts in assisting with the
improvement of the city.
Respectfully,
Christina Curl
City of Okeechobee
Code Enforcement Officer
863-763-9795
ccu rl@cityofokeechobee.corn