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
Joe B. Pacheco S. Blaine Willes