BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
COLLECTION
DIVISION OF THE :
UTAH STATE TAX
COMMISSION, )
:
Petitioner, )
: INFORMAL
DECISION
v. ) SALES TAX LICENSE
: REVOCATION
REQUEST
XXXXX, )
C/O XXXXX, : Appeal No. 86 0214
) Sales Tax
License XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
is a Decision granting the sales tax license revocation of XXXXX, in care of
XXXXX (Respondent), requested by the Collection Division of the Utah State Tax
Commission (Petitioner).
The
Sales Tax License Revocation Hearing was scheduled for XXXXX. The Respondent failed to appear for that
hearing, and by certified letter dated XXXXX, Respondent was notified that he
had 10 days from the date of the letter to show cause why the Collection
Division's application for the revocation of his sales tax license should not
be granted. Respondent failed to
respond.
After
reviewing the evidence presented and the written documentation submitted, the
Commission makes the following determinations:
1. Respondent was issued Sales Tax License No.
XXXXX in care of XXXXX. Petitioner was
a partnership at the time.
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. § 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).
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.
2. That Respondent is ordered to close the
doors of XXXXX in care of 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.
DATED
this 7 day of August, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O Tew
Chairman Commissioner
Joe B.
Pacheco
Commissioner