In Department of Revenue v. Kuhnlein, 646 So. 2d 717, 720 (Fla. 1994), the State argued that various plaintiffs lacked standing to challenge the constitutionality of an automobile impact fee because the plaintiffs either had not paid the fee or had not requested a refund of any fee paid. This Court explained that "unlike the federal courts, Florida's circuit courts are tribunals of plenary jurisdiction" and "have authority over any matter not expressly denied them by the constitution or applicable statutes." Id. Consequently, the Court concluded that there was no "requirement that the plaintiff must pay the fee or request a refund" in order to have standing under Florida law. Id.