BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION : INFORMAL
DECISION
v. : SALES TAX LICENSE
XXXXX )
XXXXX ) REVOCATION
: Appeal No.
87-0581
: Sales Tax
License 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).
The sales tax license revocation hearing 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 represented the
Petitioner. XXXXX, Attorney at Law, and
XXXXX represented the Respondent.
Petitioner presented evidence that the liability period in question is
from XXXXX. Petitioner stated that
during this period only three quarters were paid timely and further noted that
the XXXXX has not been filed.
Respondent stated that the Tax Commission failed to follow up on a legal
obligation when a lien was filed in XXXXX.
Respondent proposed a payment of $$$$$ per month, the money to come from
a business which he is setting up on the side to sell insurance. Petitioner noted that he had met with the
Respondent in XXXXX to work things out, but that two years later the liability
has doubled.
FINDINGS
1.
Respondent was issued a 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.59-12-107 (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 a license
of "any person violating any provisions of this chapter [Sales and Use Tax
Act] . . . ." Utah Code Ann.59-12-106 (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 and Use Tax Act, Utah Code
Ann.59-12-107 (1953).
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 the Respondent.
3.
The revocation of Respondent's sales tax license is effective immediately,
unless the 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 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 1 day of October, 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