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Copper Chimney, Inc. v. State

Third District Court of Appeal State of Florida
Apr 26, 2017
217 So. 3d 232 (Fla. Dist. Ct. App. 2017)

Opinion

No. 3D16–1549

04-26-2017

COPPER CHIMNEY, INC., Appellant, v. STATE OF FLORIDA DEPARTMENT OF REVENUE, Appellee.

Kogan Prober, P.A., and Pavel Kogan (Ft. Lauderdale), for appellant. Pamela Jo Bondi, Attorney General, and Ryann E. White (Tallahassee), Assistant Attorney General, for appellee.


Kogan Prober, P.A., and Pavel Kogan (Ft. Lauderdale), for appellant.

Pamela Jo Bondi, Attorney General, and Ryann E. White (Tallahassee), Assistant Attorney General, for appellee.

Before LAGOA, SALTER, and LOGUE, JJ.

LOGUE, J.

Appellant, Copper Chimney, Inc., seeks review of the Department of Revenue's Final Order revoking its Certificate of Registration for failure to remit sales taxes collected from its customers. The appellant argues that his due process rights were violated. "A quasi-judicial hearing generally meets basic due process requirements if the parties are provided notice of the hearing and an opportunity to be heard." Jennings v. Dade Cty. , 589 So.2d 1337, 1340 (Fla. 3d DCA 1991). Given our review of the record, and under the facts of this case, there was no violation of the appellant's due process rights.

Affirmed.


Summaries of

Copper Chimney, Inc. v. State

Third District Court of Appeal State of Florida
Apr 26, 2017
217 So. 3d 232 (Fla. Dist. Ct. App. 2017)
Case details for

Copper Chimney, Inc. v. State

Case Details

Full title:Copper Chimney, Inc., Appellant, v. State of Florida Department of…

Court:Third District Court of Appeal State of Florida

Date published: Apr 26, 2017

Citations

217 So. 3d 232 (Fla. Dist. Ct. App. 2017)