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OWEN v. DEPT. OF REVENUE

No. 91-02107.

597 So.2d 380 (1992)

Philip C. OWEN, CHARTERED, a Florida professional service corporation, Appellant, v. DEPARTMENT OF REVENUE, Appellee.

District Court of Appeal of Florida, First District.

Rehearing Petition Dismissed as Unallowable May 13, 1992.

Attorney(s) appearing for the Case

Philip C. Owen of Fischette, Parrish, Owen & Held, Jacksonville, for appellant.

Robert A. Butterworth, Atty. Gen., and James McAuley, Asst. Atty. Gen., Tallahassee, for appellee.

PER CURIAM.

This cause is before us on appeal from a judgment on the pleadings upholding an assessment of penalties against appellant for failure to file emergency excise tax (EET) returns for two years during which appellant owed no EET. We agree with appellee that Sections 221.04(1), 220.22(1), 214.40(2), and 214.40(4), Florida Statutes, could be read in pari materia as having required appellant to file annual EET returns, regardless of the fact that appellant owed...

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