Section 59-13-203.1 - Definitions - License requirements - Penalty - Application process and requirements - Fee not required - Bonds(1) As used in this section:(a) "applicant" means a person that: (i) is required by this section to obtain a license; and(ii) submits an application:(A) to the commission; and(B) for a license under this section;(b) "application" means an application for a license under this section;(c) "fiduciary of the applicant" means a person that:(i) is required to collect, truthfully account for, and pay over a tax under this part for an applicant; and(ii)(A) is a corporate officer of the applicant described in Subsection (1)(c)(i);(B) is a director of the applicant described in Subsection (1)(c)(i);(C) is an employee of the applicant described in Subsection (1)(c)(i);(D) is a partner of the applicant described in Subsection (1)(c)(i);(E) is a trustee of the applicant described in Subsection (1)(c)(i); or(F) has a relationship to the applicant described in Subsection (1)(c)(i) that is similar to a relationship described in Subsections (1)(c)(ii)(A) through (E) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;(d) "fiduciary of the licensee" means a person that:(i) is required to collect, truthfully account for, and pay over a tax under this part for a licensee; and(ii)(A) is a corporate officer of the licensee described in Subsection (1)(d)(i);(B) is a director of the licensee described in Subsection (1)(d)(i);(C) is an employee of the licensee described in Subsection (1)(d)(i);(D) is a partner of the licensee described in Subsection (1)(d)(i);(E) is a trustee of the licensee described in Subsection (1)(d)(i); or(F) has a relationship to the licensee described in Subsection (1)(d)(i) that is similar to a relationship described in Subsections (1)(d)(ii)(A) through (E) as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;(e) "license" means a license under this section; and(f) "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 Section 59-1-401 if before obtaining a license under this section that person engages in business within the state.(3) The license described in Subsection (2): (a) shall be granted and issued: (i) by the commission in accordance with this section;(ii) without a license fee; and(iii) if: (A) an applicant: (I) states the applicant's name and address in the application; and(II) provides other information in the application that the commission may require; and(B) the person meets the requirements of this section to be granted a license as determined by the commission;(b) may not be assigned to another person; and(c) is valid: (i) only for the person named on the license; and(ii) until: (A) the person described in Subsection (3)(c)(i):(I) ceases to do business; or(II) changes that person's business address; or(B) the commission revokes the license.(4) The commission shall review an application and determine whether:(a) the applicant meets the requirements of this section to be issued a license; and(b) a bond is required to be posted with the commission in accordance with Subsection (5) before the applicant may be issued a license.(5)(a) An applicant shall post a bond with the commission before the commission may issue the applicant a license if:(i) a license under this section was revoked for a delinquency under this part for: (B) a fiduciary of the applicant; or(C) 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(ii) there is a delinquency in paying a tax under this part for:(B) a fiduciary of the applicant; or(C) 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.(b) If the commission determines it is necessary to ensure compliance with this part, the commission may require a licensee to:(i) for a licensee that has not posted a bond under this section with the commission, post a bond with the commission in accordance with Subsections (5)(c) through (g); or(ii) for a licensee that has posted a bond under this section with the commission, increase the amount of the bond posted with the commission.(c) A bond under this Subsection (5) shall be:(i) executed by: (A) for an applicant, the applicant as principal, with a corporate surety; or(B) for a licensee, the licensee as principal, with a corporate surety; and(ii) payable to the commission conditioned upon the faithful performance of all of the requirements of this part including:(A) the payment of all taxes under this part;(B) the payment of any: (I) penalty as provided in Section 59-1-401; or(II) interest as provided in Section 59-1-402; or(C) any other obligation of the:(I) applicant under this part; or(II) licensee under this part.(d) Except as provided in Subsection (5)(f), the commission shall calculate the amount of a bond under this Subsection (5) on the basis of: (i) commission estimates of: (A) an applicant's tax liability under this part; or(B) a licensee's tax liability under this part; and(ii) the amount of a delinquency described in Subsection (5)(e) if:(A) a license under this section was revoked for a delinquency under this part for: (III) 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(B) there is a delinquency in paying a tax under this part for: (III) 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.(e) Except as provided in Subsection (5)(f), for purposes of Subsection (5)(d)(ii):(i) for an applicant, the amount of the delinquency is the sum of: (A) the amount of any delinquency that served as a basis for revoking the license under this section of: (II) a fiduciary of the applicant; or(III) 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(B) the amount of tax that any of the following owe under this part:(II) a fiduciary of the applicant; and(III) 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(ii) for a licensee, the amount of the delinquency is the sum of: (A) the amount of any delinquency that served as a basis for revoking the license under this section of: (II) a fiduciary of the licensee; or(III) 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(B) the amount of tax that any of the following owe under this part: (II) a fiduciary of the licensee; and(III) 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.(f) Notwithstanding Subsection (5)(d) or (e), a bond required by this Subsection (5) may not:(i) be less than $10,000; or(g)(i) Subject to Subsection (5)(g)(ii), a bond required by this section may be combined into one bond with any other bond required by this chapter.(ii) For purposes of Subsection (5)(g)(i), 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:(A) calculating the separate amount of each bond required for each type of fuel included in the combined bond; and(B) aggregating the separate amounts calculated in Subsection (5)(g)(ii)(A).(6)(a) The commission shall revoke a license under this section if:(i) a licensee violates any provision of this part; and(ii) before the commission revokes the license the commission provides the licensee: (A) reasonable notice; and(b) If the commission revokes a licensee's license in accordance with Subsection (6)(a), the commission may not issue another license to that licensee until that licensee complies with the requirements of this part, including:(i) paying any:(A) tax due under this part;(B) penalty as provided in Section 59-1-401; or(C) interest as provided in Section 59-1-402; and(ii) posting a bond in accordance with Subsection (5).Amended by Chapter 382, 2008 General Session.