BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
COLLECTION
DIVISION OF THE )
UTAH STATE TAX
COMMISSION, :
)
Petitioner, : INFORMAL DECISION
)
v. :
) SALES TAX
REVOCATION
:
XXXXX, )
:
Respondent. ) Appeal No. 86-0133
: Sales Tax
No. XXXXX
)
_____________________________________
STATEMENT OF CASE
This
is a Decision from an Informal Hearing regarding the sales tax license
revocation of XXXXX, c/o XXXXX (Respondent) requested by the Collections
Division of the Utah State Tax Commission (Petitioner).
The
Sales Tax License Revocation Hearing was held on XXXXX, at 2:00 p.m. in the
offices of the Utah State Tax Commission.
James E. Harward, Hearing Officer, heard the matter for the Tax
Commission. The Respondent did not
appear.
After
reviewing the evidence presented and the written documentation submitted, the
Commission makes the following determinations:
1. Respondent was issued a sales tax license
No. XXXXX c/o XXXXX. Respondent was a
partnership at the time.
2. 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).
3. Respondent did not properly remit the full
amount of sales tax collected each quarter.
4. 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).
5. Respondent was personally served with the
Notice of Hearing which warned the Respondent of the adverse consequences of
failure to appear.
6. When Respondent did not appear at the
hearing, a ten day order to show cause was issued giving Respondent 10 days to
show why the relief requested by Petitioner should not be granted. Respondent did not respond.
DECISION AND ORDER
THEREFORE, IT IS HEREBY DECIDED:
1. 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).
2. That Respondent is ordered to close the doors
of XXXXX c/o XXXXX, 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 Respondent.
3. The revocation of Respondent's sales tax
license 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 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 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 11 day of July, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
Mark K.
Buchi R.
H. Hansen
Chairman Commissioner
Roger O. Tew Joe
B. Pacheco
Commissioner Commissioner