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Home My WebLink About08-5914REVK-159 (07-OB) REVOOOK9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 Vi'a' . ~~'+' '/~, ov ~~ y' l S'lL x/53$% COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE COLISEUM ENTERTAINMENT GROUP INC 415 SAINT JOHNS CHURCH RD STE 205 CAMP HILL PA 17011-5742 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ~' :-"" t ,r~ ~;~, a ~.s~~~~ arm To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your courrty. EIN: 20-2859832/000 Notice Date: August 20, 2008 Notice Number: 989-038-208-081-5 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 92977350 04-01-07 06-30-07 1 0.00 9,343.29 EMPL 92977350 10-01-07 12-31-07 1 0.00 3,303.50 TOTAL: 0.00 12,646.79 FILING FEE{S): 19.00 ~ r.a ° Q Ay'''~~ __ n I ~ `J -.rt ,ji~ -l:~ ~• ~ f ~. y~~}yy T1i ~~'.:.' ....% ~1 '' W _~ ~f fy-~ (( hh ~_ ~ . i Y 1"`.t_.. ~w ~ ~ y~~ ~ 'l w INTEREST COMPUTATION DATE: 0$-30-08 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct campy 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 Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. iA~ August 20, 2005 ARY OF REVENUE DATE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS COLISEUM ENTERTAINMENT GROUP INC NOTICE OF TAX LIEN filed this day of at m. 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 0# the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Realty 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 Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Moir 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 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendarrts with date of death prior to De~lmber 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 Transportatron 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). GENERAL INFORMATION: c~ornc~Lation Tax Liens provided under the Fiscal Code arise at the time of settlemers (assessment) and are bens 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 Ljaess are liens on real estate which continue until tax is paid. Perso,^a! tn.:ame TaY Enrnl;3ver WithholdiiZg T~ ,j~,aLa! Transfer Tax. Safes -n.a I ss TaY L'~(1r+ G,~Q TaY fuel l!es TaY Mr:Ilor CsrrMrs Road Tax raid Motorbus Tax liens are liens upon tile/ franchises as weN as real and. personal property of taxpayers, but only after they have been entered and docketed of record by fire Prothonotary of the county where such pn~perty 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 priatity from the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the ease of Real Property, in the office of the Prothonotary of the county In which the property suf.>)ect to the lien is s~uated 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 NOTICE AND PRIORITY OF NOTICE ~FNEI3pL 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 shat} have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satlsfied from a subseqq~~ua~~~n~~t~~'udicfal sale or 4ab~wlth which the property may be charged. F~~P~1C7N: The Commonwe does not maintain priority of tax liens over any existing mortga es or liens which are properly recorded at the time that the tax lien is filed. 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,3he Secretary or his delegate may issue a certificate of release of any Ifen ir~osed' wiEh respect to any tax }f: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with ail IrrtereBt and coasts In thereof; or 2) the liability has become Iee~~11ly unenfort~able. ~~ Interest on ~orporafion Taxes is computedafter a lien is paid. The "Total" column (Column 7) for each tape of tax fisted on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or penalties, and assessed and accrued}merest up to tare interest mutation date on the facre of this notice. If paymentor settlement of account is made after the interest computation date, the payment must include the lien fil}ng costs and atxrued frrtarest from .tire 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 foNowing rates. C.S., F.F., C.L., C.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.L, G.R., C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. - 1°/< PER MONTH OR FRACTIONI (.DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACCTION S. & U. - 3!4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH 8 EST. - 6% PER ANNUM L.F.T., F.U.T. - 1% PER MONTH 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. / , 1982, the PA Department of Revenue will calculate daily interest on ail tax deficiencies using;an annual interest ratethat wU} vary itom calendar year. Interest is ca{culated on a daily-basis at the fdlowing rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31182 20% •000648 1/1/83 THRU 12!31/83 16% 1!1!84 THRU 12/31/84 11 % •000341 1/1/85 THRU 12/31!85 13% •~~ 1/1/86 THRU 12/31/86 10 % .004274 1/1/87 THRU 12131/87 9% .000247 1/1/88 THRU 12!31191 11 % •000301 1!1/92 THRU 12/31/92 9% •000247 1/1!93 THRU 12191/94 7% .000192 1/1/95 THRU 12/31/98 9% .000247 u1/99 THRU 12/311W 7% .000192 1/1lOOTHRU 12P31/00 8% .000218 1/1/01 THRU 1?/31/01 9% .000247 111!02 THRU 12/31/02 6% •000164 1/1/03 THRU 12/31/03 5% .000137 1!1/04 THRU 12/91814 4% ,000110 1!1!05 THfiU 12131!05 5% .000137 1/1Po6 THRU 121S1N6 7% .000182. 1/1ro7 THF'8J t2f81107 e% .000219 111!08 THRU 12/31/48 7% .0001®2 ---Taxes that became delinquent on or before December 31, 1981 wfH remain a constant interest rata uriEfi tfie delinquent balance is part! off. ___T~~ that become defirrquent on or after Jarnsary i, 19$2 are subject to a variable irrteratthat changes each calendar' year. ---Interest is cak:ulaled as foNows: INTIElt~S"f = (BALANCE OF TAX ~!~ ~ GAYS. DELINfiUENTj X (DAILY