HomeMy WebLinkAbout99-06922CUMBERLAND VALLEY SCHOOL IN THE COURT OF COMMON PLEAS OF
DISTRICT, CUMBERLAND COUNTY, PENNSYLVANIA
Claimant
MLD TERM 1999
V. D
NO. q11- 6r"Aa()kL
CARLISLE SPORTS EMPORIUM,
INC., MUNICIPAL LIEN DOCKET
Owner
MUNICIPAL CLAIM
AND NOW, 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, PA 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 February 28, 1999 through May 31,
1999 in the amount of $14,696.42 as set forth in the Notice of
Assessment in Deficiency in Payment of Admissions /Amusement Tax
dated August 9, 1999, a copy of which is attached hereto as
Exhibit "A" which is incorporated herein by reference thereto.
Said tax was assessed pursuant to resolution. A lien is claimed
LAW OFFICCi
SNELOAAER. against the above-described premises in the amount set forth
BRENNEMAN
& SPARE 1?
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
i;
By:
President
Board of School Directors
By: 1? Leto?i?w._
Superintendent
4\Y/ OFFIC C.'i
SNELOAKER.
BRENNEMAN
& SPARE
ATTEST:
iS etary, Board of School
?' ctors
Date: November /siti, 1999
-2-
CUMBERLAND VALLEY SCHOOL DISTRICT
6746 Carlisle Pike, Mechanicsburg, PA 17055
Phone (717) 697-8261
August 9, 1999
Mr. Keith Plasterer
Carlisle Sports Emporium
29 S. Middlesex Road
Carlisle, PA. 17013
NOTICE OF ASSESSMENT OF DEFICIENCY IN PAYMENT
OF ADMISSIONS/AINIUSED'IENT TAX - February 28, 1999 to May 31, 1999
Dear Mr. Plasterer:
A recent audit of your books and records by a representative of the Cumberland Valley
School District has determined a deficiency in payment of the Admissions/Amusement
Tax levied by this District for the period Februarv 23. 1999 to May 31. 1999 for the
operations at the Carlisle Sports Emporium Complex. Pursuant to the authority of the tax
resolution in effect for said years, you are hereby notified that a deficiency exits for said
tax period in the amount of $11,391.11. This amount is calculated as follows:
Gross lax due as determined by audit: $11,391.11
Less: Tax paid on account 0
Deficiency: $11,391.11
The tae resolution provides fora penalty of rive (5%) percent of the amount clue and
unpaid for each period of thirty (30) days said tax remains unpaid. In this case, penalty
of $2,305.31 has been determined.
You are hereby notified that an assessment of the tax due, penalty end costs have been
made by the undersigned as follows:
Tax Deficiency
Plus: Penalty
Plus: Costs
$11,391.11
S 2,305.31
S 1.000.00
TOTAL ASSESSDIENT
$14,696.42
I1tmdiI'Wcarlspts
rxMBPf A (p. 1 of 4)
Carlisle Sports Emporium
page 2
August 9. 1999
Penalties have been calculated through June 30, 1999. 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'.
Should you have any questions, please contact Edward F. Hermance, Board Secretary
at the District Administration Office, 6746 Carlisle Pike, Iviechanicsburg, PA. 17055 or
telephone him at 697-3261 ext. 334.
Very truly yours,
Kenneth Miller
Commerce Bank Treasurer
Enclosure
cc: Richard C. Snelbaker, Esq.
File
Mau&tonlcadspts
EXHIBIT A (p. 2 of 4)
. (SEF 4b
Smith Ellioll Kearns (4 Company. LLC
Ccrtificd Public Acccunlnnl+ J Consultanth
July 28, 1999
Edward F. Hermance, Board Secretary
Cumberland Valley School District
6746 Carlisle Pike
Mechanicsburg, Pennsylvania 17055
Dear Mr. Hermance:
In accordance with your request, we have performed a limited analysis of the School District
Admissions Tax returns submitted by Carlisle Sports Emporium for the months ended February 28, 1999
through May 31, 1999. 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 tax. 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 form 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
for support) represents the admissions taxes and associated penalties payable to the Cumberland Valley
School District as of June 30, 1999.
Admissions taxes S 11,391.11
Associated penalties 2,305.31
Due from prior audits 119.368.02
Total due and payable S 133.064.44
The above penalties were determined 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,
SbIITH ELLIOTT KEARNS & COMPANY, LLC
Scot E. Omdorff, CPA
J?7.9 Member of the Firm
OKWOOD AVENUE. SUITE 101 • CARLISLE. PENNSYLVANIA 17013 • (717) 243-9104 • FAX (717) 243.1177
Email: mfodSek Cam • Websae. wwwsek.cam
Members American Institute of Ce4i6eo Public Accountants • Associated Regional Accounting Firms
EXHLBIT A (p. 3 of 4)
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