BEFORE THE STATE TAX COMMISSION OF UTAH
UTAH STATE TAX COMMISSION, :
COLLECTION DIVISION, :
Petitioner, : INFORMAL DECISION
v. : SALES TAX LICENSE REVOCATION
XXXXX ) Appeal No. 87-0296
Respondent. : Sales Tax No. XXXXX
STATEMENT OF CASE
This is a decision from an Informal Hearing regarding the sales tax license revocation of XXXXX (Respondent) requested by the Collection Division of the Utah State Tax Commission (Petitioner). An Informal Hearing in 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 Commission. XXXXX, Tax Compliance Agent, represented the Petitioner. XXXXX represented the Respondent.
1. Respondent was issued sales tax license No. XXXXX.
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 (1953).
3. Respondent did not properly remit the full amount of sales tax collected each quarter. The quarters in question are the third quarter of XXXXX and the second, third and fourth quarters of XXXXX.
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
The Utah State Tax Commission hereby decides:
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 (1953).
2. 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 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 Roger O. Tew
Joe B. Pacheco G. Blaine Davis