85-0038 SALES
BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX )
XXXXX :
XXXXX ) DECISION OF INFORMAL
: HEARING TO
REVOKE
Appellant ) SALES TAX LICENSE
:
v. ) Appeal No. 85-0038
:
UTAH STATE TAX
COMMISSION )
:
Respondent )
_____________________________________
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
ABSENT
Mark K.
Buchi Gary
C. Cornia
Chairman Commissioner
G. Ellsworth
Brunson Marthe
F. Dyner
Commissioner Commissioner