Owen v. Department of Revenue

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 no such tax for the two years.

Statutes imposing taxes and penalties, however, must be strictly construed against the taxing authority, and…