Brandon Best and Joshua Johnson are suing Reckless Ben. Their takeover corporation owes Florida sales tax. The bill went to the man they replaced.
Wesley Chapel Baker Bricks Inc. was incorporated on December 12, 2024, the date on the termination letter BAM sent The Last Relic, the YouTuber whose legal name, Gabriel Ribeiro, is on the store’s filings. Best and Johnson formed it. It ran his store, filed nothing, and was dissolved by the state in September 2025. In March 2026 Florida recorded a sales-tax warrant against it, still unpaid. The state’s bigger demand went to The Last Relic, whose name was never taken off the store’s tax registration. On Tuesday he took his termination letter to the Department of Revenue.
PRIMARY SOURCEthe warrant: Florida Department of Revenue against Wesley Chapel Baker Bricks Inc, delinquent sales and use tax, Pasco County instrument 2026042127, recorded March 6, 2026, grand total $2,173.44, warrant number 1000001091567, no satisfaction of record; also in the state judgment-lien registry as J26000185333PRIMARY SOURCEthe corporate records: Florida L21000003360 (BAMF Wesley Chapel 1 LLC, renamed Stone River Bricks LLC) and P24000074967 (Wesley Chapel Baker Bricks Inc, filed December 12, 2024, officers Best and Johnson), and the Oregon registry for the pair’s Eugene and Salem vehiclesCORROBORATEDThe Last Relic’s account of what the Department told him on September 22, from his own video, alongside the warrant the state recordedUNRESOLVEDthe months the warrant covers, and whether the Lutz location was open on December 31, 2025, as BAM’s 2026 disclosure states
The store, in four filings
BAM made the company. Florida’s registry shows BAMF Wesley Chapel 1 LLC filed in December 2020, Matt McNeff its manager. In October 2022 BAM sold the store to The Last Relic. The same company was renamed Stone River Bricks LLC, with him as registered agent and manager under his legal name. He moved it a few miles, to 1918 Oak Grove Blvd in Lutz.
BAM terminated him by letter dated December 12, 2024; its 2025 disclosure lists him under “Termination.” That same day Best and Johnson incorporated Wesley Chapel Baker Bricks Inc.: principal office at the Lutz address, mail to a Sandy, Utah box, the same registered-agent company they used for their Eugene and Salem vehicles in Oregon. From that day the store, its email and its books were theirs. His name stayed on the tax account.
The state dissolved both companies on the same day, September 26, 2025, for failing to file annual reports.
The warrant
On March 6, 2026 the Florida Department of Revenue recorded a warrant for collection of delinquent sales and use tax against Wesley Chapel Baker Bricks Inc. in the Pasco County official records, instrument 2026042127, and filed it in the state’s judgment-lien registry as J26000185333. Warrant number 1000001091567. Amount, $2,173.44: $1,651.76 in tax, $370.31 in penalty, $131.37 in interest, a $20 fee. Nothing on record shows it paid. The instrument does not say which months it covers. It is the only instrument the county has ever recorded under the corporation’s name.
Sales tax is not the store’s money. It is collected from customers at the register and held for the state. The state says it did not get it. The company it named is the one Best and Johnson formed the day The Last Relic was terminated.
The bigger bill went to him
That warrant is not the number The Last Relic was given. On Monday he told his viewers the Department had called about a far larger sum. His name was the last one on the store’s sales-and-use tax registration; nobody had closed it after his termination. So the demand, $33,951 before fees, came to him, with a date to appear at the Department’s Tampa office. The people who had run the store had the records. The state had his name. On Tuesday he went in with the termination letter and posted a video from the parking lot.
“I have to prove in a letter that I wasn’t the one, like, controlling or operating the Bricks and Minifigs Wiregrass slash 1918 Oak Grove Lutz Boulevard location from December all the way to April.”
“Anywhere from December 12th on to April, they could potentially go after BAM for those taxes.”
“We reduced it down from 33,951 dollars, that’s not including the fees, all the way down to 3,000 dollars, from the 1st through the 12th.”
In his account the Department accepted the letter as the line. His responsibility ended December 12, 2024. What stayed on him was the first twelve days of that month. Everything from his termination through April 2025 belongs to whoever ran the store after him. The corporation formed that day, with its office at the store, is the one the state’s recorded warrant names.
He also said why he could not produce the records himself: “As soon as they took over, they took over everything, the emails, everything.”
The state’s warrant names the plaintiffs’ corporation. The state’s bigger bill went to the franchisee.
Two of the plaintiffs
Best and Johnson are named plaintiffs in BAM Franchising, Inc. v. Schneider, alongside BAM Franchising, Ammon McNeff, Matthew McNeff and a Utah company called Baker Bricks LLC. The same two men incorporated Eugene Baker Bricks Inc. in Oregon on August 21, 2024 and Salem-Baker Bricks Inc. on November 15, 2024, the day after the Salem store was seized. Same registered-agent company. For Salem and Wesley Chapel, the same Sandy, Utah box. Three stores, three “Baker Bricks” corporations, two officers. The Florida one is under a state tax warrant while its two officers sit in federal court suing Reckless Ben over his videos about BAM.
What BAM tells buyers
The disclosure a buyer receives lists this store twice and the corporation that ran it never. In the 2026 edition’s list of corporate outlets “as of December 31, 2025,” the Florida entry is Zach Giles, 1918 Oak Grove Blvd, Lutz, 813-994-7500, “Operated by an entity owned by BAM Franchising Inc.” Its list of franchisees who left the system that year reads “Termination: None,” and under “Ceased Operations (Other Reasons)” it lists Zach Giles, Wesley Chapel, Florida. Giles is the BAM employee the disclosure names as contact for its corporate stores. Wesley Chapel Baker Bricks Inc. is on neither page.
The 2025 edition listed the store under his legal name as a termination. A year later the termination is gone, the operator is gone, and a corporate employee stands where both used to be.
The Last Relic puts the end of operations at April 2025. The disclosure lists the address as an operating corporate outlet eight months later. This site has already logged how BAM counts that store three different ways across its own tables.
The fair counterpoint. A recorded warrant is the state’s claim, not a judgment. It is for $2,173.44 and does not name the months it covers. Best, Johnson or BAM may dispute it or may have paid it since; as of September 22 no satisfaction was of record. The $33,951 is The Last Relic’s account of what the Department told him, and the Department’s final split is still being worked out. Whether the Lutz location was open on December 31, 2025 is a question this site has put to the record, not answered. BAM’s right of reply is open.
Sources. Pasco County, Florida, Official Records: warrant, Florida Department of Revenue against Wesley Chapel Baker Bricks Inc, instrument 2026042127, a warrant for collection of delinquent sales and use tax, grand total $2,173.44 (warrant number 1000001091567), recorded March 6, 2026, read September 22, 2026. Florida Department of State judgment-lien registry, filing J26000185333. Florida Division of Corporations records for document L21000003360 (BAMF Wesley Chapel 1 LLC, renamed Stone River Bricks LLC by amendment filed December 5, 2022; administratively dissolved September 26, 2025) and document P24000074967 (Wesley Chapel Baker Bricks Inc., filed December 12, 2024; administratively dissolved September 26, 2025). Oregon Secretary of State records for Eugene Baker Bricks Inc. (230093692) and Salem-Baker Bricks Inc. (233204197). The federal docket in BAM Franchising, Inc. v. Schneider, No. 2:26-cv-00593 (D. Utah), for the parties. BAM’s 2026 Franchise Disclosure Document, Exhibits F and G, and its 2025 edition, Exhibit G, hosted here. The Last Relic’s public videos of September 21 and September 22, 2026, quoted verbatim. This site’s earlier reporting on the Best and Johnson vehicles and the count. BAM’s right of reply is open to everyone named here.