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Home My WebLink About01-05723REVK 159 (8-01) REVOOOK9 BUREAU OF COMPLIANCE DEPT. 290948 HARRIBBURG, PA 77128-0948 ~ie. ~' q.tn> ~"/a33~ g ~" 1/7/G4 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE GAMEROOM SHOWCASE 822 BRIDGE ST NEW CUMBERLND PA 17070-1625 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1811026/000 Notice Date: September 24, 2001 Notice Number: 355-759-307-091-9 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a cert'rfied copy of a lien to be entered of record in your county. t 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80952076 Oi-01-00 03-31-00 1 1,449.89 2,262.54 SALES 80952076 04-01-00 06-30-00 1 934.46 1,387.05 SALES 80952076 07-01-00 09-30-00 1 1,462.17 1,927.57 SALES 80952076 10-01-DO 12-31-00 1 2,355.98 3,046.25 SALES 80952076 01-01-Oi 01-31-01 1 1,702.49 1,362.48 SALES 80952076 03-01-Ot 03-31-01 1 732.24 930.85 TOTAL: 8,037.23 10,910.74 FILING FEE(S): 9.00 r.1 ~ . ,~_ .. - -c1 ` ~r't n ~~, _ :E. ~ -• ~ ` c .; - c" I` ; , ~, - ~~- - <_.-, . •• ~ _`' `'=~ - INTEREST GOMPUTATION DATE: 10-04-0Y 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, ADDITIONS 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 CommonweaRh of Pennsylvania upon fhe taxpayer's property, real, personal, or both, as the case may be. SECRETARY O VENUE (OR AUTHORIZED DELEGATE) PART i - TO BE RETAINED BY RECORDING OFFICE September 24, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS GAMEHOOM SHOWCASE NOTICE OF TAX LIEN filed this day of at m. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the casrt of Real 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 REVNAL OF NOTICE AND PRLORITY OF NOTICE GENERAL RULE• According to the Fiscal Code,the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in full, before any other obligation, judgemem, claim, lien, or estate is satisfied from a subsequent judicial sale or liability wdh 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: Aci of December 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN 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 the Tax Reform Code of 1971, 72 P,S. Section 7345, as amended. Liens for Reaty 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 Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use TaxAd, 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 L=state Tax arise under the Inheritance and Estate Tau Act of 1982, Ad of December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. G.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 Ad of 1961, 72 P.S. Section 2485 - 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, Ad 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 INFDRMATION: 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 validitywithouifiling of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax Employer Withholding Tax Realty Transfer Tax. Sales and Use Tax Lic id Fuels Tax Fuel Use Tax Motor Carriers Road 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 priorityfrom the date of entry of record. 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 respell to any tax'rf: (1) the liability is satisfied, satisfaction consisting of paymem of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: 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 andlor penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. li payment or settlement of account is made afterthe interest computation date, the payment must include the lien filing wsis 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 C.S., F.F., C.L., C.N.I. - 6%PER ANNUM (DUE DATE TO PAYMEM DAT C.I., G.R., C.A., S.T. ~ - 6% PEA ANNUM (DUE DATETO PAYMENT DAT B.L., N.E., G.P., M.I. - 6% PER ANNUM (DUE DATE TO PAYMFM DATE) P.U.R.. - 1%PER MONTH OR FRACTION (DUE DATE TO PAYMENr DATE) P.I.T., E.M.T. -3/40F 1%PERMOMH OR FRACTION S.eU. -3/40F 1%PER MONTH OR FRACTION R.T.T. - 6%PER ANNUM INH a EST. - 6% PER ANNUM L.F.T., F: U.T. - 1%PER MOMH OR FRACTION M.C. R.T. - 1 %PER MONTH OR FRACTION O.F.T. -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 varyfrom calendar year. Interest is alculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31/82 20°k .000548 1/1/83 THRU 12/31/83 16°b .000436 1/1/84 THRU 12/x1/84 11% .000301 1/1/85 THRU /2/31/85 13% .000356 V1l88 THRU I2/31/86 10°h .0002]4 1111W THRU /2/31/6] 9% .000247 1H/BB THRU I2/31/91 11% .000301 1 /1 /92 THRU 12/31/92 8% .000247 1n/s3 THRU tv31/94 7°~ .oaota2 1/1/85 THRU 12/31/96 9% .000247 1/1/99 THRU 12/3V99 7°k .000182 1/t/00 THRU 12131/00 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 DELINQUENT) X (DAILY INTEREST FACTOR)