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Home My WebLink About00-06506 '-'- .""'~-- .' ."'.--- - .,-- -'-' - '" ;;'u,,-'-. '-".,'c_ -~ ""' - '~'':i:''-- .. Johnson, Duffie, Stewart & Weidner By: David J. Lanza LD. No. 55782 301 Market Street P. O. Box 109 Lemoyne, Pennsylvania 17043-0109 (717) 761-4540 Attorneys for Claimant CUMBERLAND VALLEY SCHOOL DISTRICT, Plaintiff IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MLD TERM 2000 NO. (J-O. Go ro<.. lV1 LJfJ I" u- v. CARLISLE SPORTS EMPORIUM, INC., MUNICIPAL LIEN DOCKET Defendant MUNICIPAL LIEN CLAiM AND NOW, this 22"d day of September 2000, comes the Claimant, CUMBERLAND VALLEY SCHOOL DISTRICT, by its President of the Board of School Directors and Superintendent, who files the following claim against CARLISLE SPORTS EMPORIUM, INC., Owner, and all that certain tract of land including improvements thereon, owned by it and described as follows: 29 South Middlesex Road Carlisle, Pennsylvania 17013 Tax Property Map No.: 18-1357 Parcel Number: 033 Assessment District: 21 for the Admissions/Amusement Tax levied by the Cumberland Valley School District for the period June 1, 1999, through March 31, 2000, in the amount of $33,113.24 as set forth in the Notice of Assessment in Deficiency in Payment of Admissions/Amusement Tax dated June 19, 2000, a copy of which is attached hereto as Exhibit "A," which is incorporated herein by reference thereto. Said tax was assessed pursuant to 1\ ^' , ., ,'~ ~,--," "'~ .., . '"". ",,_~_.~_-,,-_.) ,,_ 0,,;,-,_ resolution. A lien is claimed against the above-described premises in the amount set forth hereinabove, with interest and costs, in accordance with the Act of May 16, 1923, P.L. 207, as amended, and other applicable laws. CUMBERLAND VALLEY SCHOOL DISTRICT By: au~ a. ~~resident Board of School Directors ATTEST: n..~..~. By:~ \ , Superintendent .;, : 137353 "/1.-j - - '~~'l(~..Q;;ro ~ '- ~ "\, CUMBERLAND VALLEY SCHOOL DISTRICT , "-=-='''''.'"==~=~"'''"='''=========='''-=',="",~====,,=.,===,-:---=.....,,..__~_ "=_-='...==,=','="'_-=--,-"--=~"----="-,>,'",,,,,.,=,.o.:-=_,,,,",.<-~ 6746 Carlisle Pike, Mechanicsburg, PA 17055 Phone (717) 697-8261 J= 19,2000 Mr. Keith Plasterer Carlisle Sports Emporium 29 S. Middlesex Road Carlisle, P A. 17013 NOTICE OF ASSESSMENT OF DEFICIENCY IN PAYMENT OF ADMISSIONS/AMUSEMENT TAX- June 1, 1999 Through March 31, 2000 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 March 31, 2000 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 $28,003.64. This amount is calculated as follows: Gross tax due as determined by audit: Less: Tax paid on account Deficiency: $28,003.64 -0- $28,003.64 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 $5,109.60 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 Plus: Penalty $28,003.64 $ 5,109.60 TOTAL ASSESSMENT $33,113.24 ~^ ~ 'll'<i: " . Carlisle Sports Emporium Page 2 June 19, 2000 Penalties have been calculated through March 31, 2000 additional penalties will be payable if not paid in thirty (30) days. The forgoing assessment shall fmally 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' . 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 jkl Enclosure cc: Jerry R. Duffie, Esq. File 06/17/00 10:43 AM 2 h\auditors\caremp-l ] ~--- ~~ , t' 8E~ &milh ElIioll Kearn& (j;J Company, LLC Cerlified Public Accounlant.!l !{i Consullant.!l April 28, 2000 i\!r. Edward F, Hermance. Board Secretary Cumberland Valley School DistrIct 6746 Carlisle Pike Mechanicsburg, pennsylvania 17055 Dear Mr, Hennaoce: [n accordance with your request, we have perfonned a limited analysis of the School District Admissions Tax returns submitted by Carlisle Sports Emporium for the months ended June 30, 1999 through March 31, 2000. Our procedures were limited to a compilation of admission fees as reported in Carlisle Sports Emporium's cash receipts journals and other supporting documentation as compared to actual reports filed, We obtained a basic understanding of the procedures followed in the recording of admissions and the submission of the associated admissions ta.x, However, we did not test any of the procedures. nor did we test any of the internal controls over these procedures. Therefore, we do not render an opinion or any other fonn of assurance on the fairness of the admission fees and taxes compiled. Based upon our limited analysis, the following (see enclosed schedule of admissions taxes lor support) represents the admissions taxes and associated penalties payable to the Cumberland Valley School District as of March 31, 2000. Admissions taxes Associated penalties Total due and payable $ 28,003.64 5.1 09,60 .:!L1'J. U3.,24 The above penalties were detennined based on Section 6 of the Admissions Tax Resolution adopted by the School Board on December 31, 1965, If we may be of further assistance in this matter, please advise. Sincerely, SMITH ELLIOTT KEARNS & COMPANY, LLC ~~~C/~ Member of the Finn ? .:",",! .{., 19 BRO(JKWOOD AVENUE, SUITE 101. CARLISLE. PENNSYLVANIA 17013. (717) 243-9104. FAX (717) 243-1177 E-mail;info@sek.com . Website: www.sek.com Members American Institute of Certified Public Accountants. Polaris International " ~~ <" - ~-.., ~< '" ~ ... 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CD c :2 c: 00 00 0 00 0 00 "5 III "'::l 00 00 0 00 0 00 1: 1: 0._ NN NN s::! S::!S::! s::! ~~ "g - - -- III CD CD CD .- ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ (J J:l iO i: "'''' "'''' '" "'''' '" "'''' .J: - - -- C;; C;S~ C;; - - u E 0 e MM(")(") '" '" III ::l - 0000 0 00 0 00 ::l (J C,) - "0 '1ij 0. i: ::l 0 E <( " ~ 0 '" ... 0 '" '" It) en It) ... ::l ~ <q "" '" It) '" ~ "": ... "" "! Cl oj <Xl ,..; oj u'i u'i a:i ~ c:i ,..; '" i: It) 0 0 N '" "" It) .". 0 en 0 ::l m<o:3"NI()C\1 ":. <<!. "". tOA ...-~ o. 0 M~~C\IAN ~ ~ ~ N'" <Xl E N <( en OJ en '" '" '" 0 00 0 '" OJ '" '" '" '" 0 00 0 " '" OJ '" '" '" '" 0 00 0 i ~ ~ ~ ~ ~ ~ N NN N - " - 0 0 0 0 -- 0 Cl 0 0 ~o '" '" '" '" '" '" '" 0'" '" " ;:::: - a; - - - - -- - <Xl 0 ~ N ~ '" '" ... ::l 0 0 0 ~ ~ ~ 0 00 0 0 "0 '" OJ "''''''' '" '" 0 0 0 '" 0 '" 9 990) '" 0;> 0 0 0 OJ , C: .c ~ 'C: C: C) c.. c:; > 0 ~ " ::l "5 ::l QJ 0 0 aJ '" " '" Il. .., .., <(en zo -, u.. :E --- ".~ _.~-~..-I~~-"~ ."~ ..."'__~ " ., -~ . . Complete items 1. 2, and 3. Also complete item 4 if Restricted Delivery is desired. . Print your name and address on the reverse so that we cali return the card to you. . Attach this card to the back of the mailpiece. or on the front if space permits. 1. Article Addressed to: Mr. Keith Plasterer Carlisle Sports Emporium 29 S. Middlesex Road Carlisle, PA 17013 C. Signature x' D. Is delivery address different from item 1? If YES, enter delivery address bellow: o Agent o Addressee Dyes D No 3. Service Type EX Certified Mail o Registered o Insured Mail o Express Mail o Return Receipt for Merchandise D C.O,D, 2. Article Number (Copy from service labelj 4. Restricted Delivery? (Extra Fee) DYes PS Form 3811 , July 1999 Domestic Return Receipt 7099 3400 0004 5007 0141 102595-o0-M.0952 + > . -- ~. -, - ~ b,'~" ~ ~i~~~m~liiJ~;jjioli\liliIiil~~~iz'~';~';~.&L_!W#i;~1.;'y 1 ~z ~ -.l ~ '" -<: t " {'- c," ~,_ '".~~- x ~~~~'IriiilIII!Ij ~ ~^ "."~,- o c <"" lJfD n'lfr. ~t~:; (.r.J",,-' ;:s ,^ 0";,., <V :J:>() ~(:5 )>C :z:: =< o C:) V) rll1 " N (.I; , ~", ';J;~ 1~;;'i-'~ ~ 55 -< -0 :~'< r:- D '0 .. ,-, ':;'t~ -;? -if ..(J , p V) -<- c '" --l:> ~ c-