BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
UTAH STATE TAX
COMMISSION
COLLECTION
DIVISION, : AMENDED INFORMAL
) DECISION
Petitioner, : SALES TAX LICENSE
V. ) REVOCATION REQUEST
:
XXXXX, )
: Appeal No.
86-0024
Respondent. ) Sales Tax No. XXXXX &
: XXXXX
)
_____________________________________
STATEMENT OF CASE
This
is an Amended Decision from an Informal Hearing regarding the sales tax license
revocation of XXXXX (Respondent) requested by the Collection Division of Utah
State Tax Commission (Petitioner).
Sales Tax License No. XXXXX was inadvertently omitted from the Informal
Decision revoking the Sales Tax License of Respondent, dated XXXXX. The Sales Tax License Revocation Hearing was
held on XXXXX, at 9:00 a.m. in the offices of the Utah State Tax
Commission. XXXXX and XXXXX, Hearing
Officers, heard the matter for the Commission.
XXXXX and XXXXX, Attorneys, represented the Taxpayer. XXXXX and XXXXX represented the Petitioner.
After
reviewing the evidence presented and the recommendation of the Hearing Officers,
the Commission makes the following determinations:
1. Respondent was issued a Sales Tax License
No. XXXXX.
2. XXXXX is the successor in interest of XXXXX,
an unincorporated business which was assigned the Sales Tax Account No. XXXXX.
XXXXX, incurred a sales tax liability which was properly assigned to
Respondent, pursuant to Utah Code Ann.
§ 59-15-10 (1953).
3. Respondent, as XXXXX, continued to incur
sales tax liability. Seven quarters are
presently due and owing, commencing with the 1st quarter of XXXXX. (The 4th quarter of XXXXX, was paid and
filed on time.)
4. On XXXXX, Respondent and Petitioner reached
an agreement including an arrangement for Respondent to pay $$$$$ a week. Respondent failed to honor this agreement
after one month.
5.
Respondent was responsible for the
collection of sales tax 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
(1953).
6. Respondent did not properly remit the full
amount of sales tax collected each quarter.
7. 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. § 9-15-3 (1953).
DECISION AND ORDER
THEREFORE, IT IS HEREBY DECIDED:
1. That sales tax license, No. XXXXX, is hereby
revoked for failure of XXXXX or its successor in interest, XXXXX, to comply
with the provisions of the Utah Sales Tax Act, Utah Code Ann. § 59-15-5 (1953).
2. That 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
(1953).
3. That Respondent is ordered to close the
doors of XXXXX, and to deliver its sales tax licenses to the Utah State Tax
Commission. Failure to comply with this
order may result in criminal prosecution being taken against the Taxpayer.
4. The revocation of Respondent's sales tax
licenses is effective immediately, unless the Respondent requests in writing,
within three working days from receipt of this decision, that the Commission
stay the execution of this order for thirty (30) days, provided the Respondent
is able to assure 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.
DATED this 12 day of
June, 1986.
BY ORDER OF
THE STATE TAX COMMISSION OF UTAH.
Mark K.
Buchi R.
H. Hansen
Chairman Commissioner
Roger O. Tew Joe
B. Pacheco
Commissioner Commissioner