Cathedral Arts Project, Inc. v. Department of Economic Opportunity

Appellant, Cathedral Arts Project, Inc., seeks review of an order of the Agency for Workforce Innovation (now the Department of Economic Opportunity), which dismissed for lack of jurisdiction a portion of Appellant’s appeal from a Department of Revenue tax ruling and which adopted the special deputy’s determination that Appellant is liable for the payment of unemployment compensation tax. Appellant contends that the dismissal was erroneous and that it is exempt from unemployment taxation pursuant to section 443.1216(4)(a)2., Florida Statutes (2009), because it is operated primarily for…