BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
UTAH STATE TAX COMMISSION :
COLLECTION
DIVISION, :
v. :
XXXXX ) INFORMAL DECISION
: SALES TAX
REVOCATION
Respondent. : Appeal No. 87-0514
: Sales Tax
No. XXXXX
_____________________________________
STATEMENT OF CASE
This
is a request for revocation of sales tax license No. XXXXX by the Collection
Division of the Utah State Tax Commission (Petitioner). A telephone conference hearing was held on
XXXXX. David J. Angerhofer, Hearing
Officer, heard the matter for the Commission.
XXXXX, Tax Compliance Supervisor, represented the Petitioner. XXXXX represented XXXXX (Respondent). The liability periods in question are from
the XXXXX. The total balance owing is
in excess of $$$$$. Petitioner stated
that no quarter has been paid in full for the past five years, and that
Respondent has failed to comply with a payment agreement. Petitioner further stated that there has
been no filing for the XXXXX.
Respondent asserted that the business was . . . undercapitalized, that
he was laid up for two years, and that he agreed to the repayment schedule
under duress. Respondent offered to remit $$$$$ per month starting the XXXXX.
FINDINGS
1.
Respondent was issued sales tax license number 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 provisions of this Sales Tax] act. .
.." Utah Code Ann. 59-15-3 (1953).
DECISION AND ORDER
Therefore,
it is hereby decided:
1.
That 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.
2.
That 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.
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 (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 23 day of July, 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