Pizza Hut, Inc. v. Dolan

COYTE, Judge.

Pizza Hut, Inc., appeals the district court judgment affirming the decision of the deputy director of the Department of Revenue (Department) that Pizza Hut owned, operated, or controlled 29 restaurants within the state which were subject to the chain-store license fee. We reverse.

On October 17, 1975, the Department issued a field audit deficiency in the-amount of $7,162.50 against Pizza Hut based upon Pizza Hut’s failure to obtain licenses for its 29 restaurants and failure to pay the requisite licensing fees. Pizza Hut protested this determination and requested a formal hearing.…