BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
UTAH STATE TAX COMMISSION, :
COLLECTION
DIVISION, :
Petitioner, :
v. :
:
XXXXX, :
Respondent. : INFORMAL DECISION
: SALES TAX
REVOCATION
: Appeal No.
87-0293
: Sales Tax
No. XXXXX
_____________________________________
The
Collection Division of the Utah State Tax Commission (Petitioner) filed a
request for revocation of sales tax license No. XXXXX pursuant to Utah Code
Ann. 59-15-3 (1953). An Informal Hearing on the above-captioned
matter was held on XXXXX, in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard
the matter for the Tax Commission.
XXXXX, Supervisor, and XXXXX, Tax Compliance Agent, represented the
Petitioner. XXXXX, Attorney, and XXXXX
represented the Respondent. Petitioner
presented evidence that Respondent was delinquent for the period from the
fourth quarter of XXXXX through the fourth quarter of XXXXX. Petitioner
presented evidence that the delinquency as of the date of the hearing amounted
to approximately $$$$$, including tax, penalty, and interest. Petitioner also indicated that there has
been no return filed nor tax paid for the first quarter of XXXXX, as of the
date of the hearing. Petitioner presented
a contact history, showing numerous attempts by Petitioner to resolve this
problem with Respondent. According to
the history, Respondent was uncooperative and frequently broke appointments. Respondent stated that he had had serious
health problems during the period in question, but that he has been released
from the hospital and is now in a position to repay the liability. Respondent mentioned an attempt to obtain a
loan on the building, which loan would be used to repay the liability. At the conclusion of the hearing, Respondent
was given until XXXXX, to produce evidence that financing had been obtained or
that an agreement had been reached between Petitioner and Respondent. On XXXXX, Petitioner filed a memorandum
indicating that Respondent was unable to obtain a loan from his primary source
but that Respondent is now negotiating with his relatives for a loan.
FINDINGS
1. Respondent was issued sales tax license No.
XXXXX.
2. Respondent was responsible for the
collection of sales taxes on the sale of his goods and services and was
required to remit these taxes to the 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 is vested with
the authority to revoke the license of "any person violating any provision
of the [Sales Tax] Act. . . ." Section 59-15-3.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Respondent's
sales tax license No. XXXXX be revoked for failure to comply with the
provisions of the Utah Sales Tax Act, Utah Code Ann. 59-15-5 (1953). Respondent is ordered to close the doors of XXXXX
to business 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. 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 (30) days, provided 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, Respondent must make weekly
deposits into the account in the amount of the current accruing sales tax
liability.
DATED
this 24 day of June, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner