BEFORE THE UTAH STATE TAX
COMMISSION
____________________________
In Re: )
:
XXXXX, ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
) AND FINAL
DECISION
:
) Appeal No.
92-1760
: Account
No. XXXXX
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a formal hearing on
XXXXX. Lisa L. Olpin, Presiding
Officer, heard the matter for and on behalf of the Commission. XXXXX, owner/manager, represented Petitioner
by telephone.
Based
upon the evidence and testimony presented at the hearing, the Tax Commission
hereby makes its:
FINDINGS OF FACT
1. The taxes in question are sales and use tax
and transient room tax.
2. The period in question is the last quarter
of XXXXX and all quarters of XXXXX.
3. Petitioner filed and paid the taxes in
question late. As a result, Petitioner
was assessed two ten percent late penalties for each quarter in which the sales
and use taxes were due. Petitioner was
assessed two additional ten percent late penalties for each quarter in which
the transient room taxes were due.
4. XXXXX, the manager and a joint owner of
XXXXX, testified that the motel had fallen upon hard times during the time in
question. The increasing number of
motels in the area contributed to the cash flow shortage.
DECISION AND ORDER
Based
upon the foregoing, the Tax Commission finds that sufficient cause has been
shown to justify reducing the penalty to ten percent for the periods in
question. The interest is not waived. It is so ordered.
DATED
this 25th day of March, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner