The Kansas Department of Revenue seized business assets of the Daylight Donut shop in Pratt Tuesday morning, working in cooperation with the Pratt County Sheriff's Department. Sales tax in the amount of $18,505.58, going back to April 2010, is owed. Also seized was the Daylight Donuts store in Medicine Lodge, for non-payment of taxes in the amount of $14,607.88.

Both are owned by Nixon S. Em.

Officers seized all known bank accounts, on-site cash, business inventory and personal property assets belonging to Em.

Warrant execution occurs when all other collection attempts, including multiple letters, telephone calls, letters of impending legal action, tax liens filed with the local District Court to secure the debt, previous bank levies and on-site till taps are executed to bring the taxpayer into compliance have been exhausted. 

Only after several unsuccessful attempts does the department take the action of seizing assets, which in this instance resulted in the business being closed.

A portion of sales tax is returned to local communities, and when consumers purchase goods and services, they assume the tax will provide benefits to them, not to the owner, said Jeannine Koranda, public information officer for the Kansas Department of Revenue.

The goal is not to close businesses, but to bring owners into compliance, she said. If Em can come up with a payment plan that works with the Department, he will be allowed to reopen.