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.
FINDINGS
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner
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