BEFORE THE UTAH STATE TAX COMMISSION
XXXXX ) DECISION OF INFORMAL
: HEARING TO REVOKE
Appellant ) SALES TAX LICENSE
v. ) Appeal No. 85-0038
UTAH STATE TAX COMMISSION )
STATEMENT OF CASE
Application has been made by the Utah State Tax Commission for the revocation of the Sales Tax License XXXXX. An Informal Hearing was held on XXXXX. That hearing was continued to allow taxpayer an opportunity to comply with certain conditions.
The Informal Hearing was reconvened on the XXXXX day of XXXXX at the hour of XXXXX. Appearing for the Compliance Section, XXXXX. The hearing was presided over by the hearing officer, XXXXX and present was Commissioner XXXXX. The Taxpayer did not appear.
Since this was the second hearing on the matter the Tax Commission representative was requested to go forth with his proof.
FINDINGS OF FACTS AND RELEVANT LAW
1. XXXXX and XXXXX was issued Sales Tax License XXXXX.
2. XXXXX and XXXXX have failed to make filings as required by Utah law.
3. XXXXX and XXXXX have failed to make satisfactory arrangements for the repayment of sales tax and owing to the State of Utah Tax Commission.
4. XXXXX and XXXXX did not appear at the second hearing and therefore presented no evidence or testimony.
5. A Sales Tax License is valid until revoked by the State Tax Commission. (Utah Code Ann. §59-15-3)
6. The taxpayer is responsible for the collection of sales tax on the sales of good and services. (Utah Code Ann. § 59-15-5(1).)
7. Taxpayer is required to hold the sales taxes in escrow for the Utah State Tax Commission and remit those taxes to the Utah State Tax Commission on or before the 30th day of the month succeeding each calendar quarterly. (Utah Code Ann. §59-15-5(4).)
8. The taxpayer's in this matter have failed to collect taxes and hold them in escrow and then remit them to the Utah State Tax Commission.
CONCLUSIONS AND ORDER
1. Sales Tax License XXXXX is hereby revoked.
2. That a representative of the Utah State Tax Commission serve this order upon the taxpayer and there upon seize the Sales Tax License, XXXXX, if in the possession of the taxpayer, if not in the possession of the taxpayer, the taxpayer is ordered to deliver it to the Utah State Tax Commission within 24 hours of the date of the service of this order.
3. The taxpayers are hereby ordered to close the doors of their business. Failure to comply may result in criminal prosecution.
The Taxpayers may request in writing within three working days from the receipt of this decision that the commission stay the execution of this order for 30 days provided the taxpayers are able to prove the following conditions have been met: (a) A bond has been posted in the amount of the tax penalty and interest that is due. The bond must be in the form of a cashiers check, certificate of deposit, surety bond, or cash: (b) An account has been opened at a local financial institution by the end of the first banking day following the receipt of this decision. The account must name the taxpayer's company and the Utah State Tax Commission as co-owners. In addition, the taxpayers must make weekly deposits into the account in the amount of the current accruing sales tax liability.
DATED this 10 day of June, 1985.
BY ORDER OF THE UTAH STATE TAX COMMISSION
Mark K. Buchi Gary C. Cornia
G. Ellsworth Brunson Marthe F. Dyner