BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION :
:
Petitioner : FINDINGS OF FACT
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
:
: Appeal No.
89-1376
XXXXX : ACCT. No. XXXXX
XXXXX )
Respondent :
_________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Utah Rules of
Administrative Procedure and the Administrative Procedures Act for a formal
hearing on XXXXX before Joseph G. Linford, Presiding Officer. XXXXX and XXXXX of the Collection Division
of the Utah State Tax Commission appeared representing the Petitioner. The Respondent was represented by XXXXX and
XXXXX, owners of the business.
After
reviewing the evidence and arguments of the parties in the record and the
recommendation of the Presiding Officer, the Tax Commission makes its:
FINDINGS OF FACT
1.
Respondent was issued a sales tax license No. XXXXX.
2.
Respondent was in arrears on sales tax collection remittance to the State Tax
Commission in the sum of $$$$$ including penalty and interest for the last two
quarters of XXXXX. Since that time,
Respondent has stayed current in the payment of sales taxes but has not paid
these back taxes.
3.
Respondent also owes their bank a considerable amount of money and is
struggling to meet its financial obligations.
4.
Respondent states that they have applied for a small business administration
loan in order to use the proceeds of that loan to pay the back taxes. They indicate they are also trying to
refinance the lot that they own in order to generate more capital for the
continuation of the business. At the
time of hearing, the Respondent did not know for sure whether these options
would actually develop to their benefit but they also indicated that they were
fairly sure that at least one of them would.
Based
upon this assertion, the Hearing Officer with the concurrence of Petitioners
gave Respondents ten days from the date of the hearing in which to submit some
substantial evidence to indicate that these funds would be forthcoming. Such evidence has not been submitted by
Respondent as of the date of this decision.
5.
Although Petitioner has collected $$$$$, the Respondent has continually failed
to meet deadlines and to make regular payments as promised.
CONCLUSIONS OF LAW
The
Tax Commission has authority under Utah Code Ann. §59-12-106(1) to revoke the
sales tax license of any person failing to comply with the laws of the State of
Utah relative to the collection and payment of sales tax. It is evident that the Respondent has not
been able or willing to comply with such laws, and therefore license No. XXXXX
is revoked.
DECISION AND ORDER
Based
upon the foregoing, the Tax Commission finds sufficient cause for revocation of
license No. XXXXX for failure to comply with the laws of the State of
Utah. Therefore, it is the decision and
order of the Utah State Tax Commission that license No. XXXXX is revoked and
the Respondent is ordered to surrender the license to the Tax Commission within
three (3) days from the date of this order.
DATED
this 27th day of December, 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