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Home My WebLink About04-3663REVK-159 (12-01) REV0001(9 BUREAU OF COMPLIANCE DEPT. HARRISBURG, PA 17128-0948 STAR HOSPITALITY CO 105 N HANOVER ST CARLISLE PA 17015-2422 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA fIN: 33-1020468/000 Notice Date: July 18, 2604 Notice Number: 843-609-904-071-3 To the Prothonotary of said court: Persuant 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 TAX TYPE ACCOUNTID TAX TAX PERIOD PERIOD BEGIN END -SALES 82430199 04-01-03 06-30-03 SALES 82430199 07-01-03 09-30-03 SALES 82430199 10-01-03 12-31-03 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 2,160.00 3,186.93 1 1,530.00 2,161.83 1 1,263.60 1,580.64 TOTAL: 4,953.60 6,929.40 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 07-28-04 The undemigned, 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 far unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due f~om such taxpayer and which, after demand for payment thereof, remains enpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is aiien in favor of the Commonwealth of Pennsylvania. upon the taxpayer's property, real, personal, or both, as the case may be. PART 1 -TO BE RETAINED BY RECORDING OFFICE July 18, 2004 DATE COMMONWEALTH OF PENNSYLVANIA VS STAR HOSPITALITY CO NOTICE OF TAX LIEN filed this at 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 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 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 1 et. seq., 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 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 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 tiling 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. Personal Income Tax, EmPloyer Withholding Tax. Realty Transfer Tax. Sales and Use Tax. Liouid Fuels Tax. Fuel Use Tax, Motor Carriers Road Tax and Motorbus Tax liens are liens upon the f~anchises 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 memhandise 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 filed: (a) In the case of F Property, in the office of the Prothonotary of the county in which the prop~ subject to the lien is situated and (b) in the case of Personal Property, whet tangible or intangible, in the office of the Prothonotary of the county in w~ 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 Lief automatically revived and does not require refiling of the Notice by Commonwealth. Any Notice of Lien filed by the Commonwealth shall h~ priority to, and be paid in full, before any other obligation, judgement, cia lien, or estate is satisfied from a subsequent judicial sale or liability with wY the property may be charged. EXCEPTION: The Commonwealth does maintain priority of tax liens over any existing mortgages or liens which properly recorded at the time that the tax lien is flied..~EE: Act of Decem 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, Secretary or his delegate may issue a certificate of release of any lien impo~ with respect to any tax if: (1) the liability is satisfied, satisfaction consistinc. payment of the amount assessed together with all interest and costs in resp thereof; or (2) the liability has become legally unenforceable. EX~PT!( Interest on Corporation Taxes is computed after a lien is paid. SETrLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice of L comprises the balance of Tax Due (Column 6) plus assessed additions anc penalties, and assessed and accrued interest up to the interest computat date on the face of this notice. If payment or settlement of account is made after the interest computation d~ the payment must include the lien filing costs and accrued interest from interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interesl imposed at the following rates. c s, 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,NE GP,MI -6%PERANNUM(DUEDATETOPAYMENTDATE) P.UR - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATI P.I.T, EM T - 3/4 OF 1% PER MONTH OR FRACTION S & U - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & EST 6% PER ANNUM L.F.T., F.U.T. - 1% PER MONTH OR FRACTION MCR T - 1% PER MONTH OR FRACTION O FT. 18% PER ANNUM For all taxes that are originally due,and payable on and after January 1,19~ the PA Department of Revenue will calculate daily 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 1/11B2 THRU 12/31/82 20% 000548 1/II83 THRU 12/31/83 16% .000438 1/1/~4 THRU 12/31/84 11% 000301 1/1/85 THRU 12/31/85 13% 000356 1/1/86 THRU 12/31/86 10% 000274 1/1/87 THRU 12/31/87 9% .000247 1/1/88 THRU 12/31/91 11% 000301 1/1/92 THRU 12/31/92 9% .000247 1/1/93 THRU 12/31/94 7% .000192 1/1195 THRU 12131/98 9% .000247 1/1/99 THRU 12/31/99 7% 000192 1/1/00 THRU 12/31/00 $% 000219 1/1/01 THRU 12/31/01 9% 000247 1/1/02 THRU 12/01/02 6% 000164 1/1/03 THRU 12/31/03 5% 000137 1/1/04 THRU 12/31/04 4% 000110 .*-Taxes that become delinquent on or before December 31, 1981 will rem~ a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject t¢ 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)