Tomorrows Body Tomorrows Body & Suntan Center this organization claims to promote wellness but all they've done is make me sick! Denver, Colorado

in 2010 my father gave me a gift card to get a massage from Tomorrows Body.   When I called in the fall to sched. they said they didn't offer that service anymore. The phone conversation started with a barrage of questions; who purchased the gift card, when was it purchased, how much was it for, what is the card #.  the man on the phone, Kevin, was very aggressive on the phone the first time I spoke with him and was agitated when I asked why he was asking these questions.  It was then that he told me they were closing their store front and moving to a fully virtual business.  I told him because he couldn't supply the service he advertised for and that the card was purchased for that I wanted my money back.  Kevin said if there was $$ on the card he'd cut me a check for it and have me even come by the store front to collect the check and sign a waiver that I wouldn't come after the business after I was compensated.  Kevin never called to confirm the $$ on the card so a week later I called back  Now, when he found out there was $150 on the card he said policy was no cash back.  I was forced to buy product on his web site and that if I didn't hurry up he would start deducting $10 a month from the card value.  I was not interested in anything he had to offer on his site but felt that something was better than him pocketing my $$$.  the second time I spoke with him on the phone he was nasty.  Clearly he held all the  cards ie my fathers $$$ and he made no attempt to make me, the customer, happy.  He even ended the call by hanging up on me when I asked to speak with the manager or someone with more authority who would work with and please customers.  apparently he is the owner or claims to be and doesn't care if he offers good customer service.  We communicated via e mail after that.  I attempted to purchase 5 items for a total of $145.  Kevin said it would cost me $155.47 and that I needed to send him a cashiers check for the $5.47 that my gift card didn't cover.  I explained that he was over taxing me.  The tax rate to ship to Kittredge is 4.6% (unincorporated Jeff.co.).  He was taxing me at Denver's tax rate.  I told him the correct tax was $6.67 and I'd send him a check for $1.67.  He accused me of being combative and threatening and said the tax amt. was non-negotiable.  So he is holding my gift card $$ hostage over $3.80.  this has been the worst experience I have ever had with a small business. I do not want the product. I want my money back.  I compromised by purchasing product on his site and now he won't even provide that service.  I know he isn't including frt. because in a n e mail he stated, "the total for all 5 of the Mlis body buff comes to $155.44 with sales tax."