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Home My WebLink About03-4928REVK-159 (12-01) REV000K9 BUREAU OF COM PLJANCE DEBT. 280948 HARRIBBURG, PA 17121]*0948 WIGWAH HOUSE OF WIGGERY 2017 MARKET ST CAMP HILL PA 17011-~70~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INC CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2897147/000 Notice Date: September 7, 2003 Notice Number: 611-419~003-090-2 To the Prothonotary of said court: 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. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80494506 05-01-01 05-31-01 1 4.77 31.99 EMPL 19327568 10-01-00 12-31-00 1 0.00 48.85 SALES 80494506 02-01-00 02-29-00 0.00 65.77 1 SALES 80494506 03-01-00 03-31-00 0.00 56.97 SALES 80494506 04-01-00 04-30-00 1 0.00 28.45 SALES 80494506 05-01-00 05-31-00 1 0.00 14.02 EMPL 19327569 04~01-01 06-30-01 0.00 30.68 1 EMPL 19327568 10-01-01 12-31-01 0.00 28.32 EMPL 19327568 07-01-0t 09-30-01 1 0.00 89.88 EMPL 19327568 01-01-02 03-31-02 1 0.00 52.67 SALES 80494506 08-01-02 08-31-02 0.00 75.44 SALES 80494506 09-01-02 09-30-02 1 0.00 51.18 SALES 80494506 10-01-02 10-31-02 1 0.00 45.95 SAL ES 80494506 07-01-02 07-31-02 I 0.00 34.15 SALES 80494506 11-01-02 11-30-02 0.00 37.87 SALES 80494506 02-01-03 02-28-03 1 28.08 68.96 TOTAL: 32.95 761.15 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 09-17-03 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 fi.om 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, persona~, or both, as the case may be. PART 1 - TO BE RETAINED BY RECORDING OFFICE September 7, 2003 DATE COMMONWEALTH OF PENNSYLVANIA VS WIGWAM HOUSE OF WIGGERY INC NOTICE OF TAX LIEN filed this day of 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 734§, as amended. Liens for Realty Transfer Tax arise under Sect)on 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 261 l-M, as amended. Liens for Fuel Use Tax 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, P.L. 1086, No. 225 Section I et. coq., 72 PA. C.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 Act 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, Act of Mamh 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 INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the time of cottlement (assessment) and are liens upon the franchisss and property, both real and persona), with no further notice, The tiling of a Notice of Lien with a county Prothonotary is not a requisite, and the lian remains in full force and validity without ti)ing of revival until paid. Inheritance Tax Liens are tiens on real estate which continue unti) tax is paid. Personal Income Tax. Emofover Withholdino Tax, Realty Transfer Tax. Sales and Uco Tax. Liouid Fuels Tax. Fcal Use Tax. Motor Carriers Ro~d Tax and Motorbus Tax liens are lians upon the franchises as well as raal 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. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be tiled: la) in the case of Real Property, in the office of the Prothonotary of the county in which the property subject to the lien is situated and lb) 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 NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require re§~ing of the Notice by the Commonwealth. Any Notice of Lien tiled by the Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, c)aim, lien, or estate is satistied 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 mortgagee or liens which are propedy 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 h s de agate may issue a certificate of release of any lien imposed with respect ~3 any tax if: (1) the tiabi[ity 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 legally unenforceable. ~EPTION: Interest on Corporation Taxes ia computed after a lien is paid. SE'i'FLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the baianco of Tax Due (Column 6) piss assessed additions and/or penatties, 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 ~iing costs 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.E., F.F., C.L., C.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M J. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. * 1% PER MONTI4 OR FRACTION DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 34 OF % PER MONTH OR FRACTION $. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% pER ANNUM O.F.T. - 18% PER ANNUM For att 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 deticiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid oft. ---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)