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HomeMy WebLinkAbout03-0309,165928 CUMBERLAND VALLEY SCHOOL DISTRICT, IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Plaintiff NO.--.3U1 ?? `Two V. CIVIL ACTION-LAW CARLISLE SPORTS EMPORIUM, INC. MUNICIPAL CLAIM Defendant MUNICIPAL CLAIM FOR AMUSEMENT AND ADMISSION TAX Cumberland Valley School District hereby files its claim (pursuant to the Act of May 16, 1923, P.L. 207, §9, as amended, 53 P.S. §7143). 1. The name of the municipality filing the claim is: Cumberland Valley School District 6746 Carlisle Pike Mechanicsburg, Cumberland County, Pennsylvania 2. The name and address of the owner of the property against which the claim is filed is: Carlisle Sports Emporium, Inc. 29 South Middlesex Road Carlisle, Pennsylvania 17013 3. The property against which the claim is filed is: ALL THAT CERTAIN lot or piece of ground situate in the Township of Middlesex, Cumberland County, Pennsylvania, being known as 29 South Middlesex Road, having erected thereon two buildings, a track, a driving range, two miniature golf facilities, in addition to other entertainment facilities. Tax Property Map No.: 18-1357 Parcel Number: 033 Assessment District: 21 165928 4. The authority under or by virtue of which the tax was levied: Amusement and admission taxes were levied by Cumberland Valley School District pursuant to 53 P.S. §6902(13) and Resolution dated June 10, 1968. 7. The amount due and owing is $126,656.58, as set forth in the notice of assessment. Respectfully submitted, Cumberland Valley School District Y.rry R. Duf 1 olicitor Exhibit A 1-10-03;10:59AM;Cumb Valley Sch Dist ;7177958°40 # 2/ 10 V?,IIEY S( CUMBERLAND VALLEY SCHOOL DISTRICT 6746 Carlisle Pike, Mechanicsburg, PA 17050-1796 Phone (717) 697-8261 January 9, 2003 Mr. Keith Plasterer Carlisle Sports Emporium 29 S. Middlesex Road Carlisle, PA. 17013 NOTICE OF ASSESSMENT OF DEFICIENCY IN PAYMENT OF ADMISSIONS/AMUSEMENT TAX - June 1, 1999 Through October 31, 2002 Dear Mr. Plasterer: A recent audit of your books and records by representatives of the Cumberland Valley School District has determined a deficiency in payment of the Admissions/Amusement Tax levied by this District for the period June 1. 1999 through October 31, 2002 for the operations at the Carlisle Sports Emporium Complex. Pursuant to the authority of the tax resolution in effect for said period, your are hereby notified that a deficiency exits for said period in the amount of $129,125.96. This amount is calculated as follows: Gross tax due as determined by audit: $129,125.06 Less: Tax paid on account -0- Deficiency: $129,125.06 The tax resolution provides for a penalty of five (5%) percent of the amount due and unpaid for each period of thirty (30) days said tax remains unpaid. In this case, penalty of $30,644.75 has been determined. Your are hereby notified that an assessment of the tax due, penalty and costs have been made by the undersigned as follows: Tax Deficiency $129,125.06 Plus: Penalty $ 30,644.75 TOTAL ASSESSMENT $159,769.81 1-10-03;i0:59AM;CUmb Valley Sch Dist ;7177958940 # 3/ 10 Carlisle Sports Emporium Page 2 January 9, 2003 Penalties have been calculated through October 31, 2002 additional penalties will be payable if not paid in thirty (30) days. The forgoing assessment shall finally and irrevocably fix and determine the tax due unless you shall appeal in writing to the Board of School Directors for a hearing within thirty (30) days from the date of this notice. For your information, I am enclosing a copy of the audit report as prepared by our local auditors'. A tax lien against your property has been previously filed on September 25, 2000 in the amount of $33,113.24 that includes tax and penalty for the period June 1, 1999 through March 31, 2000. The current assessment of $159,769.81 includes that previously liened amount. Should you have any questions, please contact Edward F. Hermance, Board Secretary at the District Administration Office, 6746 Carlisle Pike, Mechanicsburg, PA. 17055 or telephone him at 506-3334. Very truly yours, Commerce Bank Treasurer Enclosure 6 cc: Jerry R. Duffle, Esq. File 01/09/03 3:18 PM 2 Mauditorslcarcmp-1 1-10-03;10:S9AM;CUmb Valley SCh Dist ;7177958940 Carlisle Sports Emporium Delinquent Amusement Tax Summary June 1, 1999 through October 31, 2002 Tax Period June 1999 through March 2000 April 2000 though August 2002 May 2000 through June 2001 July 2001 through March 2002 April 2002 thourgh August 2002 Sept. 2002 through Oct. 2002 TOTAL DUE Amusement Total Tax Due Penalities MA 28,003.64 5,109.60 33,113.24 21,946.15 4,483.20 26,429.35 28,740.17 7,908.18 36,648.35 25,853.31 6,804.10 32,657.41 20,355.55 5,105.89 25,461.44 4,226.24 1,233.78 5,460.02 129,125.06 30,644.75 159,769.81 # c/ 10 01/09/03 11:21 AM Carlisle Sports Tax Summary 1-10-03;10=S9AM;CUMO Valley SCh Dist lO aD ? Ch m N N n. N N M C9 N N CL v m -Q 1 1 ° I 1 co l ?a m .2:% co u`ti m a cn C4 CO 6 co N M c d N ' M 9 ? co ? Ch ((pp 4J rA a ;7177958940 # S/ 10 S C7C1??? r r A Q > m ? v a Ci d= d C N C%l cm p 0 0 0 0 y ;= W 0., 0 NC?V N?V N H N «. 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"' Nmtito 't Q a1 QN to N1?01r- mr c.+ cn w C t4 c%i N C'M N E a rn Q 01 47 T Cf O O V7 O °fim$CD 00 0 C m D )C)ip r r r r r r N N N £1 t o 0 0 0 3 c o r a o Q m 4f O_" N r M 0 0 0 O O O r r r Q 0 .. Q. o CD O Cf O O M W C O O ?rn4'°'rr°'9 H ? c 2 _ rn a' o y c . -1 w0 o iU z0 71779S8940 a 10i Io f Johnson, Duffie, Stewart & Weidner By: Jerry R. Duffle I. D. No. 09601 Michael Cassidy I.D. No. 82164 301 Market Street P. O. Box 109 Lemoyne, Pennsylvania 17043-0109 (717) 761-4540 Attorneys for Cumberland Valley School District CUMBERLAND VALLEY SCHOOL IN THE COURT OF COMMON PLEAS OF DISTRICT, CUMBERLAND COUNTY, PENNSYLVANIA Plaintiff NO. 2003-00309 V. CARLISLE SPORTS EMPORIUM, INC., T Defendant 7i r7i r-? cis rr5,i- PRAECIPE TO REMOVE LIEN TO THE PROTHONOTARY: Please remove the lien on property known as Tax Parcel No. 21-18-1357-033, docketed in the above matter which we filed on January 21, 2003, on behalf of Cumberland Valley School District, for the sum of One Hundred Twenty-Six Thousand Six Hundred Fifty-Six Dollars and fifty-eight cents ($126,656.58). :393662 12050-45 4ItorJr .Duffle *8.0o PA ArrN uif 3a goy W a3B93O A CERTIFICATE OF SERVICE AND NOW, this /A* day of 2010, the undersigned does hereby certify that she did this date serve a copy of the foregoing document upon the other parties of record by causing same to be deposited in the United States Mail, first class postage prepaid, at Lemoyne, Pennsylvania, addressed as follows: Anthony P. Tabasso, Esquire Klehr, Harrison, Harvey, Branzburg & Ellers, LLP 260 South Broad Street Philadelphia, PA 19102 JOHNSON, DUFFIE, STEWART & WEIDNER By: 4&4L 6'7z?AAAk Beth A. Fetterhoff