90-2330 - Sales

 

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

COLLECTION DIVISION OF THE :

UTAH STATE TAX COMMISSION, : FINDINGS OF FACT,

: CONCLUSIONS OF LAW,

Petitioner, : AND FINAL DECISION

:

v. :

XXXXX, ) Appeal No. 90-2330

Respondent. : Account No. XXXXX

___________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to a petition by the Collection Division of the Utah State Tax Commission for the revocation of license number XXXXX for failure to comply with the laws of the state of Utah.

Hearing on the matter was held on XXXXX. Paul F. Iwasaki, Presiding Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner was XXXXX. Present and representing the Respondent was XXXXX.

Based upon the evidence and testimony presented at the hearing, the Tax Commission hereby makes its:

FINDINGS OF FACT

1. The tax in question is sales tax.

2. The periods in question are the second quarter XXXXX through the first quarter XXXXX.

3. The Respondent applied for a sales tax license on XXXXX. Thereafter, the Respondent has opened and conducted business as a restaurant.

4. The Respondent has not filed nor paid any sales tax returns at all during the periods in question.

5. Numerous attempts were made by the collection agent to contact the owner or a responsible party, however, no response was ever received.

6. As a result of the Respondent's failure to file or pay the sales tax due, a balance of $$$$$ in tax, penalty and interest is due and owing.

CONCLUSIONS OF LAW

The Tax Commission shall revoke the license of any person violating any provisions of the Sales Tax Act. (Utah Code Ann. 59-11-106(1).)

DECISION AND ORDER

The Tax Commission finds sufficient cause exists for the revocation of license number XXXXX. Therefore, it is the order of the Utah State Tax Commission that license number XXXXX is hereby revoked for failure to comply with the laws of the state of Utah and the petition is granted.

DATED this 9th day of January, 1991.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner