BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
UTAH STATE TAX
COMMISSION )
COLLECTION
DIVISION, :
)
Petitioner, :
) DECISION
FROM
v. : INFORMAL HEARING
) TO REVOKE
SALES TAX
XXXXX : LICENSE
c/o XXXXX, )
: Appeal No.
85-0238
) Sales Tax
Lic. #XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is a decision from an Informal Hearing regarding the sales tax license
revocation of XXXXX (Respondent).
The
Sales Tax License Revocation Hearing was held on XXXXX, at the hour of 9:00
a.m. in the offices of the Utah State Tax Commission, 160 East 300 South, Salt
Lake City, Utah. James E. Harward,
Hearing Officer, heard the matter for the Utah State Tax Commission. XXXXX appeared representing himself and the
XXXXX. The Tax Commission was
represented by XXXXX and XXXXX.
1.
Petitioner presented evidence to show
1) that there is an unpaid balance due on delinquent sales taxes in
excess of $8,600.00, 2) that the
Respondent has paid sales tax liabilities with checks that have been returned
insufficient funds.
2.
The Respondent provided the following information 1) that it was his own mistake that resulted in bounced
checks, 2) that he would like to list
the business for sale, 3) that he does
owe the money, 4) that he wants to stay
open and keep the Commission informed as to what is going on, i.e. he wants 30
days to try and sell the business on his own and then he will list it with the
XXXXX though Mrs. XXXXX.
DECISION AND ORDER
After
reviewing the evidence and the recommendation of the Hearing Officer, the
Commission makes the following determinations:
1.
The Respondent was issued a sales tax license No. XXXXX.
2.
Petitioner is responsible for the collection of sales tax on the sale of goods
and services and is required to remit those sales taxes to the Utah State Tax
Commission.
3.
Respondent did not properly remit the sales tax collected to the Utah State Tax
Commission.
4.
The Tax Commission has vested with the authority to revoke the license of
"any person violating any provisions of this [sales tax] act...".
Utah Code Ann. §59-15-3.
THEREFORE, IT IS HEREBY DECIDED:
1.
The Respondent'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.
Respondent is ordered to close the doors of his business and to deliver his
sales tax license to the Utah State Tax Commission within three days from the
date of this order. Failure to comply
with this order may result in criminal prosecution.
3.
The revocation of the Respondent's sales tax license is effective immediately
unless the Respondent requests in writing within three working days from the
receipt of this decision that the Commission stay the execution of this order
for thirty (30) days providing the Respondent is able to prove the following
conditions:
a. A bond has been posted in the amount of 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 Tax Commission as
co-owners. In addition, the Respondent
must make weekly deposits into the account in the amount of the current
accruing sales tax liability.
4.
It is the further order of the Tax Commission that this Decision and Order be
personally served on the Respondent by a representative of the Tax Commission,
and that a return of service be made to the Appeal Section.
DATED
this 28 day of January, 1986.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
Mark K.
Buchi Joe
B. Pacheco *
Chairman Commissioner
R. H. Hansen Roger
O. Tew
Commissioner Commissioner
*
Since the hearing on this case, Commissioner Gary C. Cornia has been replaced
by Commissioner Joe B. Pacheco.
Commissioner Pacheco has been duly advised of the facts and
circumstances regarding this case and is qualified to sign this decision.