88-2584 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION, :

Petitioner, : FINDINGS OF FACTS,

: CONCLUSIONS OF LAW

v. : AND FINAL DECISION

: Appeal No. 88-2584

XXXXX ) Account No. XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a formal adjudicative proceeding on XXXXX. James E. Harward, Presiding Officer, heard the matter for and in behalf of the Tax Commission. XXXXX appeared representing the Respondent. XXXXX appeared representing the Petitioner.

After reviewing the evidence and arguments of the parties and the recommendation of the Presiding Officer, the Tax Commission makes its:

FINDINGS OF FACT

1. The Respondent was issued license No. XXXXX.

2. The Petitioner is in arrears on sales tax collection and remittance to the State Tax Commission in the approximate sum of $$$$$.

3. Since this account has been assigned to a collector the true returns have been filed for XXXXX and XXXXX. However, due to several bad checks, the amounts due have increased from $$$$$ to the present balance due.

4. The collector has worked with the Respondent for over a year and there has been no improvement in the account.

5. The Respondent indicated that he did not have sufficient finances to build up the business.

CONCLUSIONS OF LAW

The Tax Commission has authority under Utah Code Ann. 59-12-106 to revoke a license of any person failing to live up to the laws of the State of Utah as it relates to the collection and payment of sales tax.

DECISION AND ORDER

The Tax Commission after reviewing the evidence presented before it finds sufficient cause for the revocation of license No. XXXXX for failure to comply with the laws of the State of Utah.

Therefore, it is the order of the Utah State Tax Commission that license No. XXXXX is revoked and the Respondent is ordered to turn over the license within three (3) days from the date of this order.

DATED this 17 day of February, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner