BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
COLLECTION
DIVISION, :
Petitioner, : INFORMAL DECISION
: SALES TAX
LICENSE
v. : REVOCATION
CARBURETOR
CALIBRATION, INC., ) Appeal No. 87-1103
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).
The sales tax license revocation hearing was held on XXXXX in the
offices of the Utah State Tax Commission.
Jerry E. Larrabee, Tax Appeals Supervisor, and David J. Angerhofer,
Hearing Officer, heard the matter for the Commission. XXXXX, Tax Compliance Agent, represented the Petitioner. XXXXX represented the Respondent. Petitioner presented evidence of a sales and
use tax liability in excess of $$$$$ for the periods XXXXX. Petitioner stated that a repayment schedule
had been agreed upon in XXXXX in which Respondent was to make $$$$$ per month
minimum payments, but that all checks but one have been returned for insufficient
funds. Respondent agreed with what Petitioner said, but stated that the
business is currently attempting to get certification as a minority
business. If it gets this 8-A
authorization then Petitioner will be entitled to be the prime contractor with
the government for five years.
Petitioner also stated that it would receive a $$$$$ loan contingent
upon the minority certification and that it could pay the liability with this
loan.
FINDINGS
1. Respondent was issued sales tax license No.
$$$$$.
2. Respondent was responsible for the
collection of sales taxes on the sale of 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 the 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
Based
on the foregoing it is the Decision and Order of the Utah State Tax Commission:
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 to 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