BEFORE THE UTAH STATE TAX COMMISSION
UTAH STATE TAX COMMISSION :
COLLECTION DIVISION, )
: DECISION FROM
) INFORMAL HEARING
: TO REVOKE SALES TAX
) Appeal No. 85-0356
: Sales Tax Lic. No. XXXXX
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.
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*
R. H. Hansen Roger O. Tew