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Home My WebLink About02-5024REVK~159 (8-01) REVOOOK9 GAMEROOH SHOWCASE 822 BRIDGE ST NEW CUHBERLND PA COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN 17070-1625 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1811026/000 Notice Date: September 30, 2002 Notice Number: 781-490-402-092-5 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 1 TAX TYPE SALES SALES SALES SALES SALES SALES SALES SALES 2 ACCOUNT ID 80952076 80952076 80952076 80952076 80952076 80952076 80952076 80952076 TAX PERIOD BEGIN 04-01-01 06-01-01 07-01-01 08-01-01 09-01-01 10-01-01 11-01-01 12-01-01 TAX PERIOD END 04-30-01 06-30-01 07-31-01 08-31-01 09-30-01 10-31-01 11-30-01 12-31-01 EVENT TAX NUMBER DUE 0.00 2 414.75 2 51.54 2 318.90 120.00 113.70 186.54 879.60 2,085.03 TOTAL: FILING FEE(S): 7 TOTAL DUE 11.46 579.42 71.64 440.62 175.64 165.64 270.32 2,939.85 14.~'~ INTEREST COMPUTATION DATE: 10-10-02 The undersigned, the Secretary of Revenue (or an authorized dele ate of the · . . Copyofa 'en against the above named taxpayer for un~aid TAX g e~) ~'r Anc~n~m~mr~ewe~`a?~-~?`e~n'n~-s~`y~v~anr~cer~fiesth~st~be~trueandcerrect r , INTE. ,E~., ....... .-.,,,~ ~,r r-~,'~,~LH~ tnere~n due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personaJ, or both, as the case may be. SECRETARY ,d~ArEVE NUE (OR AUTHORIZED DELEGATE) PART t - TO BE RETAINED BY RECORDING OFFICE September 30, 2002 DATE COMMONWEALTH OF PENNSYLVANIA VS GAMEROOM SHOWCASE NOTICE OF TAX LIEN filed this at day of Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Emp Dyer Withholding Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Secton 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971,72 P.S. Section 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuals Tax Act, 72 P.S. Section 261 l-M, as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the inheritance and Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of death prior to December 13, 1982, liens arise under the inheritance and Estate Tax Act of 1961,72 P.S. Section 2485 - 101 et. seq.). Liens for State, or State and Local Sales, Use and Hotal Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act of March 4, 1971, No. 2 as amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: ~;omoration Tax Liens provided under the Fiscal Code arise at the time of settiement (assessment) and are liens upon the franchises and property, both real and personal, ~!~th no further notice. The tiling of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without tiling of revival until paid. !l~heritance Tax Liens are iiens on real estate which continue unfit tax is paid. n ' i Tr n T I ~ as real and persona! property of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such property is situated and shall not attach to stock of goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF THE FILING NOTICE FORM pLACE OF FILING~ The notice of lien shall be filed: (a) In the case of Real Property, in the office of the Prothonotary of the county in which the property subject to the iien is situated and (b) in the case of Personal Property, whether tang b e or intangible in the office of the Prothonotary of the county in which the property subject to fien s situated. _AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE (~ENERAL RULE: According to the Fiscal Code, the Notice of Lien is a~tomatically revived and does not requ re reffiing of the Notice by the Commonwealth. Any Notice of Lien ti ed by the Commonwealth shall have priority to and be paid n fu , before any other obligation judgement, claim, lien, or estate is sat sfied from a subsequent ud c a sate or liability with which the nro~ertv may be charged ~ The Commonwealth does not r- r ~ - ' ' in mort a es or ens which are maintain priority of tax ens over any ex~st g g g ....... properly ~ecorded at the time that the tax lien is tiled. ~ AC~ Ol L~ecemu=~ 12, 1994, P.L. 1015, No. 138. Subject to such ragu ation as the Secretary or h s delegate may prescribe, the Secreta or h s de egate may issue a certiticate of release of any lien imposed with reasorYect to any tax f (1} the liability is satisfied, satisfact~ion c~o_n.,_si.s_~n,.ge~ '. ........ · ....... d to'~ather with ail interest aha co~ .~ ,=~-,= . thereof or (2 the liability has become egally unenforceable. Interest on Corporation Taxes is computed after a lien is paid. The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. If payment or settlement of account is made after the interest computation date, the payment must include the lien filing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. O.F.T. - 18% PER ANNUM For all taxes that are or gina y due and payable on and after January 1, 1982, the PA Department of Revenue will calculate da y nterest on all tax deficienc es using an annua interest rate that will vary from calendar year. Interest is calculated on a daily bas s at the following rates: DAILY INTEREST FACTOR 20% .00054B 1/1/83 THRU 1~'31183 16% .000301 1/1/84 THRU 12/31/$4 11% .000356 111/05 THRU 12J31/$5 13% 10% ,000274 1/1/88 THRU 12131/06 .000247 1/1/02 THRU 12/31/02 6% ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ---interest is calculated as follows: INTEREST = (SALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)