BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
UTAH STATE TAX COMMISSION, :
COLLECTION
DIVISION, : INFORMAL DECISION
Petitioner, : SALES TAX LICENSE REVOCATION
v. : Appeal No. 87-0027
XXXXX ) 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) requested by the Collection
Division of the Utah State Tax Commission (Petitioner).
The
sales tax license revocation hearing was held on XXXXX. James E. Harward,
Hearing Officer, heard the matter for the Utah State Tax Commission. XXXXX represented Respondent. XXXXX, Tax Compliance Agent, represented the
Petitioner.
Petitioner
testified the Respondent has been in business from XXXXX, to the present time,
and that Respondent owes the state of Utah $$$$$. This figure is based on true returns which were filed, sometimes
late and with no money. Petitioner
testified Respondent has not obtained a loan to pay off the tax delinquency and
that Respondent could only pay $$$$$ a month which would not even cover the
interest due the state. Respondent
testified that the business has had problems with employees, that priorities
have been in the wrong place and that he wants to get everything current. Respondent testified that he is responsible
for the tax delinquency but that he can't get loans and if his home sells he
could pay $$$$$ over to the State.
After reviewing the evidence presented, the Commission makes the
following determinations:
1.
Respondent was issued sales tax license No. XXXXX in care of XXXXX. Respondent was a sole proprietorship at the
time.
2.
Respondent was responsible for the collection of sales taxes on the sales of
his goods and services and was required to remit these taxes to the Utah State
Tax Commission. Utah Code Ann. 59-15-5 (Supp. 1986).
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 (Supp.
1986).
DECISION AND ORDER
Therefore,
it is the Decision and Order of the Utah State Tax Commission that:
1.
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
(Supp. 1986).
2.
Respondent is ordered to close the doors of XXXXX in care of 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 the Respondent.
3.
Revocation of Respondent's sales tax license is effective immediately, unless
Respondent requests in writing, within three working days from receipt of this
decision, that the Commission stay the execution of this order for thirty (30)
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 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 6 day of May, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen G.
Blaine Davis
Chairman Commissioner
Joe B.
Pacheco Roger
O. Tew
Commissioner Commissioner