59-13-203.1. Definitions -- License requirements -- Penalty -- Application process and requirements -- Fee not required -- Bonds.
(1) As used in this section: "applicant" means a person that: is required by this section to obtain a license; and submits an application: to the commission; and for a license under this section; "application" means an application for a license under this section; "fiduciary of the applicant" means a person that: is required to collect, truthfully account for, and pay over a tax under this part for an applicant; and is a corporate officer of the applicant described in Subsection; (1)(c)(i) is a director of the applicant described in Subsection; (1)(c)(i) is an employee of the applicant described in Subsection; (1)(c)(i) is a partner of the applicant described in Subsection; (1)(c)(i) is a trustee of the applicant described in Subsection; or (1)(c)(i) has a relationship to the applicant described in Subsectionthat is similar to a relationship described in Subsectionsthroughas determined by the commission by rule made in accordance with; (1)(c)(i) (1)(c)(ii)(A) (E) Title 63G, Chapter 3, Utah Administrative Rulemaking Act "fiduciary of the licensee" means a person that: is required to collect, truthfully account for, and pay over a tax under this part for a licensee; and is a corporate officer of the licensee described in Subsection; (1)(d)(i) is a director of the licensee described in Subsection; (1)(d)(i) is an employee of the licensee described in Subsection; (1)(d)(i) is a partner of the licensee described in Subsection; (1)(d)(i) is a trustee of the licensee described in Subsection; or (1)(d)(i) has a relationship to the licensee described in Subsectionthat is similar to a relationship described in Subsectionsthroughas determined by the commission by rule made in accordance with; (1)(d)(i) (1)(d)(ii)(A) (E) Title 63G, Chapter 3, Utah Administrative Rulemaking Act "license" means a license under this section; and "licensee" means a person that is licensed under this section by the commission.
(2) A person that is required to collect a tax under this part is guilty of a criminal violation as provided in Sectionif before obtaining a license under this section that person engages in business within the state. 59-1-401
(3) The license described in Subsection: (2) shall be granted and issued: by the commission in accordance with this section; without a license fee; and if: an applicant: states the applicant's name and address in the application; and provides other information in the application that the commission may require; and the person meets the requirements of this section to be granted a license as determined by the commission; may not be assigned to another person; and is valid: only for the person named on the license; and until: the person described in Subsection: (3)(c)(i) ceases to do business; or changes that person's business address; or the commission revokes the license.
(4) The commission shall review an application and determine whether: the applicant meets the requirements of this section to be issued a license; and a bond is required to be posted with the commission in accordance with Subsectionbefore the applicant may be issued a license. (5)
(5) An applicant shall post a bond with the commission before the commission may issue the applicant a license if: a license under this section was revoked for a delinquency under this part for: the applicant; a fiduciary of the applicant; or a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or there is a delinquency in paying a tax under this part for: the applicant; a fiduciary of the applicant; or a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part. If the commission determines it is necessary to ensure compliance with this part, the commission may require a licensee to: for a licensee that has not posted a bond under this section with the commission, post a bond with the commission in accordance with Subsectionsthrough; or (5)(c) (g) for a licensee that has posted a bond under this section with the commission, increase the amount of the bond posted with the commission. A bond under this Subsectionshall be: (5) executed by: for an applicant, the applicant as principal, with a corporate surety; or for a licensee, the licensee as principal, with a corporate surety; and payable to the commission conditioned upon the faithful performance of all of the requirements of this part including: the payment of all taxes under this part; the payment of any: penalty as provided in Section; or 59-1-401 interest as provided in Section; or 59-1-402 any other obligation of the: applicant under this part; or licensee under this part. Except as provided in Subsection, the commission shall calculate the amount of a bond under this Subsectionon the basis of: (5)(f) (5) commission estimates of: an applicant's tax liability under this part; or a licensee's tax liability under this part; and the amount of a delinquency described in Subsectionif: (5)(e) a license under this section was revoked for a delinquency under this part for: an applicant; or a licensee; a fiduciary of the: applicant; or licensee; or a person for which the applicant, licensee, fiduciary of the applicant, or fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part; or there is a delinquency in paying a tax under this part for: an applicant; or a licensee; a fiduciary of the: applicant; or licensee; or a person for which the applicant, licensee, fiduciary of the applicant, or fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part. Except as provided in Subsection, for purposes of Subsection: (5)(f) (5)(d)(ii) for an applicant, the amount of the delinquency is the sum of: the amount of any delinquency that served as a basis for revoking the license under this section of: the applicant; a fiduciary of the applicant; or a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or the amount of tax that any of the following owe under this part: the applicant; a fiduciary of the applicant; and a person for which the applicant or the fiduciary of the applicant is required to collect, truthfully account for, and pay over a tax under this part; or for a licensee, the amount of the delinquency is the sum of: the amount of any delinquency that served as a basis for revoking the license under this section of: the licensee; a fiduciary of the licensee; or a person for which the licensee or the fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part; or the amount of tax that any of the following owe under this part: the licensee; a fiduciary of the licensee; and a person for which the licensee or the fiduciary of the licensee is required to collect, truthfully account for, and pay over a tax under this part. Notwithstanding Subsectionor, a bond required by this Subsectionmay not: (5)(d) (e) (5) be less than $10,000; or exceed $500,000. Subject to Subsection, a bond required by this section may be combined into one bond with any other bond required by this chapter. (5)(g)(ii) For purposes of Subsection, if a bond required by this section is combined into one bond with any other bond required by this chapter, the amount of that combined bond is determined by: (5)(g)(i) calculating the separate amount of each bond required for each type of fuel included in the combined bond; and aggregating the separate amounts calculated in Subsection. (5)(g)(ii)(A)
(6) The commission shall revoke a license under this section if: a licensee violates any provision of this part; and before the commission revokes the license the commission provides the licensee: reasonable notice; and a hearing. If the commission revokes a licensee's license in accordance with Subsection, the commission may not issue another license to that licensee until that licensee complies with the requirements of this part, including: (6)(a) paying any: tax due under this part; penalty as provided in Section; or 59-1-401 interest as provided in Section; and 59-1-402 posting a bond in accordance with Subsection. (5)