BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
UTAH STATE TAX
COMMISSION )
COLLECTION
DIVISION, :
)
Petitioner, :
) INFORMAL
DECISION
v. :
XXXXX, )
: Appeal No.
86-0387
Respondent. ) Sales Tax No. XXXXX
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX.
James E. Harward, Hearing Officer, heard the matter for the Utah State
Tax Commission. XXXXX represented the
Petitioner. XXXXX represented the
Respondent.
Petitioner
testified that Respondent owes $$$$$ based on estimated and true returns. He testified that he did not receive
responses to his telephone calls concerning the sales tax liability and that no
returns were filed for three quarters in XXXXX.
Petitioner
testified that she did return three phone calls, and that she cannot afford to
pay the bond. She testified that she
has been operating at a deficit but wants to make monthly payments to clear up
her sales tax liability. If the Tax
Commission revokes her sales tax license, Respondent testified she would be
unable to pay off the liability.
FINDINGS
1. Respondent was issued a 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 sales of her 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 invested 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 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 effective immediately unless the Respondent requests in writing, within
three working days from the receipt of this Decision, that the Commission stay
the execution of this Order for (30) days, provided the Respondent is able to
prove the following conditions have been met:
a. A bond has been posted in the amount of the
tax, penalty, and interest that is currently delinquent and due. The bond must be in the form of a cashier's
check, certificate of deposit, surety bond, or cash; and
b. An account has been opened in a local
financial institution by the end of the first banking day following receipt of
this decision. The account must name
the Respondent's company and the Utah State Tax Commission as co-owners. In addition, the Respondent must make weekly
deposits into the account in the amount of the current accruing sales tax
liability.
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