BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
UTAH STATE TAX
COMMISSION :
COLLECTION DIVISION, )
:
Petitioner, )
: DECISION
FROM
) INFORMAL
HEARING
: TO REVOKE
SALES TAX
XXXXX )
:
) Appeal No.
85-0356
: Sales Tax
Lic. No. XXXXX
Respondent. )
_____________________________________
STATEMENT OF CASE
The
Informal Sales Tax Hearing was heard on XXXXX.
James E. Harward, Hearing Officer heard the matter for the
Commission. XXXXX represented the
Respondent. XXXXX represented the
Petitioner. After reviewing the
evidence presented and the recommendation of the Hearing Officer, the
Commission makes the following determinations:
1. Taxpayer was issued a sales tax license, No.
XXXXX.
2. The tax license is valid until revoked by
the State Tax Commission. Utah Code
Ann. 59-15-3.
3. The Petitioner is responsible for the
collection of the sales tax on the sale of goods and services. Utah Code Ann. 59-15-5(1).
4. Respondent 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. Utah Code
Ann. 59-15-5(4).
5. Sales taxes collected are due and payable to
the State Tax Commission quarterly on or before the 30th day of the month
succeeding each calendar quarterly period.
Utah Code Ann. 59-15-5-(4).
6. The total sales tax due and owing, including
penalty and interest, is $$$$$ as of the date of this hearing because
Petitioner did not properly remit the full amount of sales tax collected each
quarter.
7. Claimant has made a good faith effort to
work with taxpayer concerning the resolution of taxpayer's tax liability. Claimant entered into a formal payment
agreement with taxpayer.
8. Taxpayer has not complied with the payment
agreement.
DECISION
THEREFORE, IT IS HEREBY DECIDED:
1. That Taxpayer's Sales Tax license, No.
XXXXX, here is hereby revoked for failure to comply with the provisions of the
Utah Sales Tax Act, Utah Code Ann. 59-15-5.
2. That a representative of the Utah State Tax
Commission serve this order upon the taxpayer and thereupon seize the Sales Tax
License No. XXXXX if in the possession of the taxpayer. If not in the possession of the taxpayer,
the taxpayer is ordered to deliver to the Utah State Tax Commission within 24
hours of the date of service of this order.
3. The taxpayer is hereby ordered to close the
doors of his business. Failure to
comply may result in criminal prosecution.
4. The taxpayer may request in writing within
three working days from receipt of this decision that the Commission stay the
execution of this order for 30 days providing the taxpayer is able to prove
that the following conditions have been met:
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) Proof that 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 Respondent's
company and the Utah State 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.
DATED
this 20 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