BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
COLLECTION DIVISION
OF THE :
UTAH STATE TAX COMMISSION, : INFORMAL
DECISION
Petitioner : SALES TAX REVOCATION
v. :
XXXXX ) Appeal No. 87-3124
Respondent. : Sales Tax No. XXXXX
_____________________________________
STATEMENT OF CASE
This
is a decision from a sales tax license revocation hearing for XXXXX, sales tax
license No. XXXXX. An informal hearing
was held on XXXXX in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard
the matter for the Tax Commission.
XXXXX represented the Petitioner.
XXXXX represented the Respondent.
Petitioner
presented evidence that the liability periods in question are the fourth
quarter of XXXXX, and the first three quarters of XXXXX. Petitioner noted that
promises to pay had been broken. Petitioner
recommended revocation of license on the basis of the delinquency, the
inability to retire the balance owing, and the inability to remain current with
regards to accruing liability.
Respondent
admitted that the business was not a viable business and offered no evidence
that would indicate that the liability could be paid off or that the business
would not incur additional liability in the future.
FINDINGS
Respondent
was issued sales tax license No. XXXXX on XXXXX. 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). Respondent did not
properly remit the full amount of sales tax collected each quarter. 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 Tax Commission that:
1.
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.
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. The revocation of Respondent's sales tax license
is effective immediately unless the Respondent requests in writing, within
three (3) 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 27 day of January, 1988.
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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