BEFORE THE STATE TAX COMMISSION
OF UTAH
_____________________________________
COLLECTION
DIVISION OF THE
UTAH STATE TAX COMMISSION, :
Petitioner, :
:
v. : INFORMAL DECISION
: SALES TAX
LICENSE REVOCATION
:
XXXXX, )
: Appeal No.
86 1712
Respondent. : Sales Tax License No. XXXXX
_____________________________________
STATEMENT OF CASE
Petitioner
requested an Informal Hearing regarding the sales tax license revocation of
Respondent. Petitioner claims that
Respondent is in arrears on its sales tax liability in the amount of $$$$$ for
the liability periods of XXXXX: XXXXX; and XXXXX. An Informal Hearing was scheduled for XXXXX at 9:00 a.m., in Room
504 of the Heber M. Wells Office Building.
XXXXX, owner of XXXXX, was personally served with the notice of
hearing. Subsequently, Respondent
requested a thirty day postponement of the Informal Hearing until XXXXX,
claiming that in order for Respondent to carry out the orderly and proper sale
of his XXXXX business, it was necessary for him to be in XXXXX. Respondent's request for a continuance was
denied and Respondent was notified of the denial on XXXXX. The Tax Commission decides this matter based
on the materials in the file.
FINDINGS
1. Respondent was issued sales tax license No.
XXXXX in care of XXXXX and XXXXX.
Respondent was a partnership at the time.
2. Respondent was responsible for the
collection of sales taxes on the sale of the 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 has not properly remitted 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. The Respondent's sales tax license, No.
XXXXX, is revoked for failure to comply with the provisions of the Utah Sales
Tax Act, Utah Code Ann. §59-15-5.
2. The Respondent is ordered to close the doors
of XXXXX in care of XXXXX and XXXXX, 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 Respondent.
3. Revocation of Respondent's sales tax license
is effective immediately unless the Respondent requests in writing, within
three working days from receipt of this decision, that the Commission stay the
execution of this order for thirty days, provided the Respondent is able to
prove that the following conditions have been met:
a. A bond has been posted in the amount of 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 21 day of
January, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen