BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
UTAH STATE TAX
COMMISSION,
COLLECTION
DIVISION, :
:
Petitioner, :
:
v. : INFORMAL DECISION
:
XXXXX, : Appeal No. 86 1703
: Sales Tax
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an informal hearing on the
XXXXX day of XXXXX. James E Harward, Hearing
Officer, heard the matter for and in behalf of the Tax Commission. XXXXX appeared representing the
petitioner. XXXXX appeared representing
the respondent. The Petitioner
presented evidence that several attempts were made to resolve the account prior
to the request for the revocation of the license. Several promises were made and payment arrangements entered into
which were not kept. In addition,
current returns were not being filed and paid.
The original hearing schedule on XXXXX was continued pending a
re-payment arrangement. That re-payment
arrangement was not kept. There is
presently pending a balance due of approximately $$$$$ for the fourth quarter,
XXXXX. The respondent acknowledged that
the fourth quarter is late and not paid, and the first quarter is due by the
first of the month. The respondent
indicated that approximately $$$$$ has been paid just recently with a balance
of approximately $$$$$ plus the two unfiled quarters. Every attempt is being made by the petitioner to collect and pay
the sales tax.
DECISION AND ORDER
After
reviewing the evidence presented in the written documentation submitted the
Commission makes the following determinations:
(1)
Taxpayer was issued a sales tax license No. XXXXX.
(2)
Taxpayer was responsible for the collection of sales taxes on the sale of his
goods and services and was required to remit taxes to the Utah State Tax
Commission.
(3)
Taxpayer did not properly remit the full amount of sales tax collected each
quarter and in many instances filed late or did not file quarterly returns.
Utah
State Tax Commission is vested with the authority to revoke the license of
"any person violating any provisions of this [Sales Tax] Act . . .
.". Utah Code Ann. §59-15-3 (1953. as amended). Therefore it is hereby decided:
(1)
That taxpayers sales tax license No. XXXXX is hereby revoked for failure to
comply with the provisions of the Utah State Sales Tax Act.
(2)
Taxpayer is ordered to close the doors of his business and 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 taxpayer.
(3)
The revocation of taxpayers sales tax license is effective immediately, unless
the taxpayer requests in writing, within three working days from the receipt of
this decision, that the commissioner stay the execution of this order for
thirty days provided the taxpayer is able to prove that 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 cashiers
checks, certificate of deposit, surety bond, or cash;
(b)
An account has been opened at a local financial institution by the end of the
first banking day following the receipt of this decision. The account must name the taxpayers company
and the Utah State Tax Commission as co-owners. In addition, the taxpayer must make weekly deposits into the
account in the amount of the current accruing tax liability.
DATED
this 20 day of May, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner