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Home My WebLink About11-0052f l - ~ Civi 1 ~'er'n~ Pennsylvania ~ DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE PO BOX 280948 REVK-159 (12-09) REVOOOK9 DOCEXEC HARRISBURG PA 17128-0948 CERTIFIED COPY OF LIEN # 14,op pp PI.FF c~ 55038 COURT OF COMMON PLEAS OF Q~ d531 lob CUMBERLAND COUNTY, PENNSYLVANIA CENTER STREET GRILLE INC EIN :................................................23-2916015/000 4 CENTER ST Notice Date :....................................November 20, 2010 Notice Number :...............................973-905-510-111-5 ENOLA PA 17025-2002 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 TAX TYPE ACCOUNT ID TAX TOTAL PE OD PE OD BE IN END SALES 80628833 09-01-09 09-30-09 0.00 152.96 SALES 80628833 01-01-10 01-31-10 127.67 155.65 SALES 80628833 02-01-10 02-28-10 533.49 648.77 TOTAL: 661.16 957.38 FILING FEE(S): 19.00 SATISFACTION FEES}: 8.50 SETTLEMENT TOTAL: 984.88 ~:;~ ~. -'C:8 ~~ ~ `.~ ~a .~" ~ 1~ , ~ „~ X1 ~ ` - --.:f' ~ 4 r f. s. S . .. l~~ ~~ INTEREST CALCULATION DATE: 02-13-11 The undersigned, the Secretary of Revenue or 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 Commonwealth of Pennsylvania upon the taxpayer's property -real, personal or both - as the case may be. November 20, 2010 S C ARY OF REVENUE DATE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE s COIYHYIONWEALTH OF PENNSYLVANIA VS CENTER STREET GRILLE 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 empbyer withholding tax arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for realty transfer tax arise under Secttion 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 2811-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 Dec. 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. For decendants with date of death prior to Dec. 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 et. seq. Liens for 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 VehiGe Code (75 PA C.S. 9815). FOR 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 liens are liens on real estate, which continue until tax is paid. Persona! income tax, employer withholding tax, .realty transfer tax, sales and use tax, liq~ fuels tax, fuel use tax, motor carnets road tax and motorb~ tax liens are liens upon the franchises as weN as real and per3oraal property of taxpayers, but only after they have been entered and dod~eted of record by the Prothonotary of the county where such property is situated. Such liens shat! not attach to stock of goods, wares or merchancfrs8 regularly used in the ordnary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF THE FWNG NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) 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 (b) in the case of personal property, whether tangle or intangible, in the office of the Prothonotary of the county m which the property subject to lien is situated. AUTOMATIC REYIYAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refrfrng of the notice by the commonwealth. Any Notice of Lien filed by the commonwealth. shall have priority to, and be paid in full, befiore any other obAg~ion, jud~ernerlt, Gaim, lien or estate is satisfied from a subsequent ludidal sale or liabrfrty with which the property may be charged. EXCEPTION: The comrrronwealth does not maintain priority of tax liens over any existing mortgages or bens property recorded at the time that the tax lien is filed. Act of Dec. 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 Nen imposed with respect to any tax if: (1 }the liability is satisfied, satisfaction consisting of payment of the amount assessed together with ail interest and costs in respect thereof; or (2) the liability has become legafiy unenforceable. EXCEPTION: Interest an corporation taxes is cafculated after a Tien is paid. ~TTLEMENT OF ACCOUNT The "Total" column (Column 6) for each type of tax listed on this Notice of Lien inGudes the balance of tax due (Column 5) plus assessed additions and/or penalties and assessed and accrued interest up to the inrterest ca~ulation date on the face of this notice. If payment or settlement of account is made after the interest ca~ulation date, the pa ment must include the lien filing costs and accrued interest from the interest cak:ulation date to and through the payment date. For any delinquent taxes due on or before Dec. 31, 1981, interest is imposed at the following rates. F.F., C.L., C.N.t. C.S. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) , G.R., C.A., S.T. C.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) , B.L., N.E., G.P., M.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) O PAYMENT DATE P.U.R.. ) - 1% PER MONTH R FRACTION (OUE DATE T P.I.T., E.M.T. S. & U. - 314 OF 1 % PER MONTH OR F TION - 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 originally due and payable on and after Jan. 1, 1982, the PA Department of Revenue will calcu~te dairy 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 DAILY INTEREST FACTOR 1 /1162 THRU 12/31 /82 20% .000548 1 /1/83 THRU 12/31 B3 16% •000436 000301 1 /1/84 THRU 12131 /84 11 % 13% . .000356 1/1!85 THRU 12131/85 1 /1/86 THRU 12/31 /86 1 p°/, .000274 111/67 THRU 12/31!87 9°k .000247 1l1~1 THRU 12/31!91 11 % .000301 1/1/92 THRU 12/31/92 g°/, ° .000247 000192 1/1/94 THRU 12131194 /, 7 9% . .000247 1 /1/95 THRU 12/31 /98 1 /1/99 THRU 12131199 7% .000192 1/1/OOTHRU 12!31/00 8% .000219 111/01 THRU 12/31/01 9% .000247 1 /1/02 THRU 12/31 /02 6% .000164 1/1/03 THRU 12/31/03 5% .000137 1/1/04 THRU 12/31104 4% .000110 1/1~STHRU 12/31/05 5%, .000137 1/1/06 THRU 12/31/06 7°k .000192 1/1A077hlRU1?131ro7 ~ vlfoe THRU lz/saro6 000137 1/1/09 THRU 12131/09 5% % . 000110 vlno THRU 1213v1o a . ---Taxes that become delinquent o n or before Dec. 31, 1981, are subject to a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or ffiter Jan. 1, 1982, are subject to a variable interest rate that changes each ciar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAE? X (NtJIIIEaER OF DAYS DELfNCIItlNT) X (DAILY II~ii1T FACTQIR) BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. CENTER STREET GRILLE INC 4 CENTER ST ENOLA PA 17025-2002 To the Prothonotary of CUMBERLAND County: pennsylvania DEPARTMENT OF REVENUE REVK-300 (04-10) REVOOK10 DOCEXEC AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER:........... 11-52 CT DATE FILED: ...................... January 4, 2011 E I N :..................................... 23-2916015/000 NOTICE NUMBER: ............. 774-752-211-020-1 The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges the above-captioned Lien/Judgment note should be removed from the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered in the name and stead of the Plaintiff to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so. For doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 01 day of February, 2011. 61aWj4j72'4 C. Daniel Hassell Secretary of Revenue Mary Hubler Director, Bureau of Compliance L_- G, 3 ? 2: r _J zy// a3s-??1 S LL a Oz w J J ? Z Z Il Z OD H O OZ Uj W cr H m Z2 - D U O N CC w F O a z J LU } Z (A w Z > Z w w CC CL LL 00 2 Z ?Z J w LLj F- Q a Z CL 5o 2 O U U Z w J J CC 0 F - w w cr H cr- w z w U } LL N Q N O H H H a