BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
UTAH STATE TAX
COMMISSION :
COLLECTION
DIVISION, )
:
Petitioner, )
: SALES TAX
LICENSE
v. ) REVOCATION REQUEST
:
XXXXX, )
: Appeal No.
86-0386
Respondent. ) Sales Tax No. XXXXX
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was scheduled for XXXXX.
Prior to the hearing, XXXXX of XXXXX, contacted the Hearing Officer and
indicated that he would voluntarily submit his sales tax license for
cancellation. The Informal Hearing was
cancelled, and on XXXXX, the Utah State Tax Commission received Respondent's
sales tax license, No. XXXXX.
Based
on the foregoing facts, the Tax Commission makes the following determinations.
1. Respondent was issued sales tax license, No.
XXXXX in care of XXXXX. Respondent was
unincorporated 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 Utah 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 the [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.
Failure to comply with this order may result in criminal prosecution
being taken against the Respondent.
DATED
this 2 day of September, 1986.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco
Commissioner