BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
Petitioner, : SALES TAX LICENSE
: REVOCATION
ORDER
v. :
XXXXX ) Appeal No. 87-0106
Respondent. : Sales Tax License No. XXXXX
_____________________________________
STATEMENT OF CASE
Petitioner
requested a Notice of Hearing for sales tax license revocation which was
personally served on XXXXX, owner of Respondent, on XXXXX, by XXXXX. The Notice of Hearing notified XXXXX to
appear at a hearing to be held on XXXXX in the Heber M. Wells Building, 160
East 300 South, Salt Lake City, Utah.
Neither Respondent nor Respondent's representatives appeared for the
hearing. Page three of the Notice of
Hearing states: Any failure to appear
at the scheduled hearing or any pre-hearing conference may result in adverse
consequences for the non-appearing party.
The Hearing Officer may proceed and reach a recommended decision in this
matter based on the documents already in the case file and upon any additional
evidence presented at the hearing by any parties who did appear. For the non-appearing party, the opportunity
to present evidence, to confront witnesses, and to conduct cross examinations
will be lost. The Commission hereby makes
this decision based on the materials in the file.
1.
Respondent was issued a sales tax license, No. XXXXX, in care of XXXXX. Respondent was a partnership at the time.
2.
Respondent was responsible for the collection of sales taxes on the sale of its
goods and services and was required to remit these taxes to the Utah State Tax Commission. Utah Code Ann.59-12-107 (Supp. 1987).
3.
Respondent did not properly remit the full amount of sales tax collected each
quarter.
4.
The Utah State Tax Commission is invested with the authority to revoke the
license of any person violating any provision of the Utah Sales Tax Act. Utah Code Ann.59-12-106 (Supp. 1987).
DECISION AND ORDER
Therefore, it is hereby decided:
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.59-12-101
to -119 (SUD 1987).
2.
That Respondent is ordered to close the doors of XXXXX in care of XXXXX and to
deliver the 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.
The 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 days, provided 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 taxpayer must make weekly deposits into the account in the amount
of the current accruing sales tax liability.
DATED
this 1 day of September, 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
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