BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
COLLECTION
DIVISION OF )
UTAH STATE TAX
COMMISSION, :
)
Petitioner, : INFORMAL DECISION
) SALES TAX
REVOCATION
v. :
)
XXXXX, : Appeal No. 86 0224
) Account
No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
is a Decision from an Informal Hearing regarding the sales tax license
revocation of XXXXX (Respondent),
requested by the Utah State Tax Commission (Petitioner). The Informal 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 the Commission. XXXXX and XXXXX represented the
Petitioner. XXXXX represented the
Respondent.
After
reviewing the evidence presented and the recommendations of the Hearing Officer,
the Commission makes the following determinations:
1. Respondent was issued Sales Tax License No.
XXXXX.
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. A prior revocation hearing was held on April
10, XXXXX. This hearing was held in
abeyance pending Respondent's compliance with a repayment schedule. Respondent was very cooperative in trying to
bring the account current and managed to pay past delinquencies, but has been
unable to timely remit the current sales tax due and owing each quarter. Presently, Respondent owes sales tax for the
first quarter of XXXXX and for April and one half of May of XXXXX.
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 closed the doors of his business on
XXXXX, and is in agreement that the license should be revoked. Respondent stated that he is physically
unable to enter the building and retrieve the Sales Tax License because the
landlord has locked the doors.
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. The revocation of Respondent's sales tax
license is effective immediately.
3. Respondent is ordered to keep the doors of
XXXXX closed to business 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.
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