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GLASS v. DEPT. OF REVENUE

No. 93-2537.

650 So.2d 684 (1995)

Carl R. GLASS, d/b/a Osceola Forge, Appellant, v. DEPARTMENT OF REVENUE, STATE OF FLORIDA, Appellee.

District Court of Appeal of Florida, Fifth District.

February 17, 1995.

Attorney(s) appearing for the Case

Christopher A. Detzel of Christopher A. Detzel, P.A., Maitland, for appellant.

Robert A. Butterworth, Atty. Gen., James Mcauley and Olivia Klein, Asst. Attys. Gen., Tallahassee, for appellee.

THOMPSON, Judge.

Carl R. Glass d/b/a Osceola Forge ("Glass") appeals an administrative order of the Department of Revenue ("DOR") which assessed him sales taxes, use taxes and interest totaling $5,137.86. DOR recommended that the additional penalties be waived. We have jurisdiction1 and we affirm the order of the DOR.

Glass owned and operated a business in Osceola County. On the site of his business, he erected a two-sided billboard...

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