BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
UTAH STATE TAX
COMMISSION :
COLLECTION
DIVISION, )
:
Petitioner, ) INFORMAL DECISION
: SALES TAX
LICENSE
v. ) REVOCATION REQUEST
:
XXXXX, )
: Appeal No.
86-0242
) Sales Tax
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is a Decision from an Informal Hearing regarding the Sales Tax License
Revocation of XXXXX in care of XXXXX (Respondent). This action was requested by the Collection 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 and in behalf of
the Utah State Tax Commission. XXXXX
represented the Respondent in this action.
XXXXX and XXXXX appeared on behalf of the Collection Division.
During
the hearing, the Petitioner stated that in addition to previous quarters of
delinquent tax the Respondent failed to pay the first quarter taxes for
XXXXX. The Respondent said that
approximately $$$$$ in back sales taxes have been paid. The Respondent also claims that someone in
Collections said that $$$$$ of penalty and interest would be waived.
After
reviewing the evidence presented at the hearing the Commission makes the
following determinations:
1. Respondent was issued Sales Tax License No.
$$$$$ in care of XXXXX. Respondent was
a partnership at the time.
2. Respondent was responsible for the
collection of sales taxes on the sale of her 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
State Tax Act, Utah Code Ann. § 59-15-5 (1953).
2. That Respondent is ordered to close the
doors of her business and to deliver her 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 hereby stayed until the end of September. This stay of revocation will allow the Respondent sufficient time
to settle her tax liability with the Collection Division.
4. Failure to resolve this matter within the
allotted time will result in an automatic revocation of Respondent's Sales Tax
License.
DATED
this 27 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