BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In the Matter
of: ) DECISION FROM INFORMAL
XXXXX : SALES TAX REVOCATION
) HEARING
Taxpayer, : Appeal No. 85-54-0062
_____________________________________
This
is a Decision from an Informal Hearing regarding the sales tax license
revocation of XXXXX, Inc. (Hereinafter
referred to as "Taxpayer") requested by the Collections Division of
the Utah State Tax Commission (hereinafter referred to as
"Claimant").
The
Informal Sales Tax License Revocation Hearing was held on XXXXX at 10:00 a.m.
in the offices of the Utah State Tax Commission. R. Hal Hansen and James E. Harward, Hearing Officers, heard the
matter as and for the Utah State Tax Commission (hereinafter referred to as
"Commission"). XXXXX, Field
Supervisor, appeared on behalf of and representing the Claimant. XXXXX appeared on behalf of and representing
the Taxpayer.
After
reviewing the evidence presented and the written documentation submitted, the
Commission makes the following determinations:
1.
Taxpayer was issued a sales tax license, No. XXXXX.
2.
Taxpayer was responsible for the collection of sales taxes on the sale of his
goods and services and was required to remit these taxes to the State Tax
Commission. Utah Code Ann. §59-15-5(5)
(1953, as amended).
3.
The total sales tax due and owing is $$$$$ as of the date of this hearing because
taxpayer did not properly remit the full amount of sales tax collected each
quarter.
4.
Claimant has made a good faith effort to work with Taxpayer concerning the
resolution of Taxpayer's tax liability.
5.
In XXXXX, an agreement was reached in which Taxpayer was to pay $$$$$ every two
weeks for three months. Taxpayer has
made some payments but generally has not complied with the payment agreement.
6.
The Utah State Tax Commission is vested with the authority to revoke the
license of "any person violating any provision of this [Sales Tax] Act . .
. ". Utah Code Ann. §59-15-3 (1953, as amended).
DECISION
THEREFORE, IT IS HEREBY DECIDED:
1.
That Taxpayer's sales tax license, No. XXXXX, is hereby revoked for failure to
comply with the provisions of the Utah Sales Tax Act, Utah Code Ann. §59-15-5.
2.
The revocation of Taxpayer's sales tax license is effective immediately, unless
the Taxpayer requests in writing, within 3 working days from receipt of this
decision, that the Commission stay the execution of this order for thirty (30)
days, provided the Taxpayer is able to prove that the following conditions have
been met:
a. A bond has been posted in the amount of the tax, penalty and
interest that is currently delinquent and due.
The bond must be in the form of a cashier's check, certificate of
deposit, surety bond, or cash; and
b. An account has been opened in a local financial institution by the
end of the first banking day following receipt of this decision. The account must name the Taxpayer's company
and the Utah State Tax Commission as co-owners. In addition, the Taxpayer must make weekly deposits into the
account in the amount of the current accruing sales tax liability.
3.
The Taxpayer is ordered to close the doors of XXXXX, to business and to deliver
its sales tax license to the Utah State Tax Commission. Failure to comply with this order may result
in criminal prosecution being taken against the Taxpayer.
DATED
this 21 day of June, 1985.
ABSENT
Mark K.
Buchi Gary
C. Cornia
Chairman Commissioner
G. Ellsworth
Brunson Marthe
F. Dyner
Commissioner Commissioner