BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
UTAH STATE TAX
COMMISSION
COLLECTION
DIVISION, )
:
Petitioner, )
: SALES TAX
LICENSE
v. ) REVOCATION REQUEST
:
XXXXX, )
: Appeal No.
86 0175
Respondent. ) 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 Collection
Division of the Utah State Tax Commission, Petitioner.
The
Sales Tax License Revocation Hearing was held on XXXXX, in the offices of the
Utah State Tax Commission. James E.
Harward, Hearing Officer, heard the matter for and in behalf of the Tax
Commission. XXXXX and XXXXX appeared
representing themselves as Respondents and XXXXX, Tax Compliance Supervisor,
appeared on behalf of and representing the Petitioner.
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 in c/o XXXXX.
2. Respondent was responsible for the
collection of sales taxes on the sale of his goods and services and was
required to remit these taxes to the State Tax Commission. Utah Code Ann. Sec. § 59-15-5 (1953).
3. Respondent did not properly remit the full
amount of sales tax collected each quarter.
4. The Respondent claims to have money coming
and will take care of taxes when the money comes.
5. Respondent presented no argument concerning
the amounts nor the evidence presented by Petitioner, XXXXX.
6. Although the Utah State Tax Commission is
vested with authority to revoke the license of "any person violating any
provision of this [Sales Tax] Act . . .." Utah Code Ann. Sec. § 59-15-3 (1953), it has decided not to
revoke the license of Respondent at this time provided:
1. He makes a weekly deposit,
2. He remains current with filings, and
3. He executes an assignment of proceeds from
XXXXX.
DECISION AND ORDER
THEREFORE, IT IS HEREBY DECIDED:
1. That Respondent's sales tax licenses, No. XXXXX
will not be revoked at this time provided he makes a weekly deposit, remains
current with his filings, and executes an assignment of proceeds from XXXXX.
DATED
this 7 day of August, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner