BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
UTAH STATE TAX COMMISSION :
COLLECTION
DIVISION, :
Petitioner, :
v. : INFORMAL DECISION
XXXXX ) SALES TAX REVOCATION
Respondent. : 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 represented the Respondent. Petitioner presented evidence of a sales tax
liability of over $$$$$ based on non-filing estimates. The liability periods in question are XXXXX. Petitioner stated that the current liability
is the amount remaining after three garnishments. Respondent stated that he has had problems with the bookkeeping
and that he did not have the money when the taxes were due. Respondent is currently trying to borrow
more money.
FINDINGS
1.
Respondent was issued sales tax license no. XXXXX, with a liability date of
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 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 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, 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