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HomeMy WebLinkAbout01-1690 FX REVK-159 (9-95) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE 1101 }&1D (!~ CERTIFIED COPY OF LIEN !et, I:;) -Oi': iCE "~ Ur '/"<i\fOTARY BUREAU OF COMPUANCE DEPT. 280946 HARRISBURG, PA 17128-0946 INN AT HOLLY INC 31 S BALTIMORE AVE MT HOLLY SPGS PA 17065-1304 COURT OF COMMON PLEAS lQ~ M:~R 2? Pl'l I: I C; CUMBERLAND COUNTY, ,- - ., w PENNSYLVANIA GU'iS-' wi tHLJ\{,jD COUNTY PENNSYLVN-IIA EIN: 25-1828515/000 Notice Oate: Maroh 11, 2001 Notice Number: 945-566-501-030-6 f)P iLI\ ttjhJ To the prothono~f s~id lbM{: 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. (k' 1000 15 (PJ/ J ()Ci ;--34- 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOO NUMBER OUE OUE BEGIN END SALES 81127095 06-01-00 05-31-00 1 1,612.42 2,003.03 SALES 81127095 06-01-00 06-30-00 1 1,700.09 2,100.76 EMPL 90146320 04-01-00 06-30-00 1 563,95 911.54 SALES 81127095 07-01-00 07-31-00 1 1,581.99 1,943.74 SALES 81127095 08-01-00 08-31-00 1 1,667.19 2,037.47 SALES 81127095 09-01-00 09-30-00 1. 1,640.40 1,944.74 , TOTAL: 8.766,04 10,941.28 FILING FEE(S): 9.00 INTEREST COMPUTATION OATE: 03-21-01 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, AOOITIONS or PENALTIES therein 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, personal, or both, as the case may be. ~a...~ SECRETARY OF EVENUE (OR AUTHORIZEO OELEGA TE) March 11, 2001 DATE PART 1 . TO BE RETAINEO BY RECOROING OFFICE ""k 2) C\~ "1. , 7" ~ ~.."" "'-_~~, 'I" ,] .- ~ COMMONWEALTH OF PENNSYLVANIA VS INN AT HOllY INC NOTICE OF TAX LIEN filed this day of at m, LIENS FOR TAXES 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 Employer Withholding Tax arise under Section 345 of fhe Tax Reform Code of 1971, 72 P.8. Section 7345, as amended, Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971,72 P.$. Section 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P,S. Section 2611-M, as amended. Liens for Fuel Use TClX 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, PL 1086, No, 225 Section 1 et. seq., 72 PA. C.SA 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 2486-101 et. seq.). Liens for State, or State and Local Sales, Use and Hotel 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 EOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, with no further notice, The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inheritance Tax Lieng are liens on real estate which continue until tax is paid. Personal Income Ta'lL Employer Withholding Tax Realty Transfer Tax Sales and Use Tax Liquid Fuels Tax Fuel Use Tax Motor Carriers Ro-ad Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal 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. ~ ~.. - -,.-,,<~ ,. ". _'^~ 'U" ,." <' ~'~'''~''''''.'' ."",,, . ~"" --.,,~,-~~" fjU 1J jl~ PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Reai Property, in the office of the Prothonotary of the county in which the property- subject to the lien is situated and (b) in the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated, AUTOMATIC REVIVAL OF NOTfCE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Uen is automatically revived and does not require reming of the Notice by the Commonwealth. Any Notice of Uen fiied by the Commonwealth shall have priority to, and be pai~ in full, before any other,obligation, judgement, claim, hen, or estate is satIsfied from a subsequent judicial sale or liability with which the property may be charged, EXCEPTION: The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. SEE: Act of December 12,1994, P.L. 1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become iegally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT 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 trom 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. C.S., F.F., c.L., C.N.!. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., CA, S.T. .6% PER ANNUM (DUEDATET9 PAYMe.JT DATE) B.L., N.E., G.P., M.1. - 6% PER ANNUM (DUE-CATETO PAYMENT DATE) P.U.R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.LT., E.M.T. - 3/4 OF 1% PER MONTH'OR FRACTION S. 8. U. - 3/4 OF 1% PEA MONTH OR FRACTION RT.T. -6"10 PER ANNUM INH & EST. - 6"10 PERAM-lUM L.ET., F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. . 1% PER MONTH OR FRACTION O.ET. - 18% PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAllY INTEREST FACTOR 1/1/82 THRU 12131/82 200/0 .000548 1/1/83THRU 12131/83 16"~ .000438 1/1/84 THRU 12/31/84 11% .000301 1/1/85 THRU 12/31f85 13% .000356 1/1/86 THRU 12/31/86 10"k .000274 111/87 THRU 12131/87 9% .000247 1f1188THRU 12/31/91 11% .000301 1f1/92THRU 12/31/92 9% .000247 1/1193 THRU 12/31/94 7% .000192 1/1/95 THAU 12/31/98 9% .000247 1/1I99THRU 12/31/99 7% .000192 1!1100THRU12131/00 8% .000219 1/1/01 THRU 12/31/01 9% .000247 ---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 = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELlNQUENl) X (DAILY INTEREST FACTOR) !~. 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