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Home My WebLink About04-4206BUREAU OF COMPLIANCE DEPT 280948 HARRISBURG, PA 17 28-0948 STAR HOSPITALITY CO 105 N HANOVER ST CARLZSLE PA 170[5-2422 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN cOURT OF COMMON PLEAS OF cUMBERLAND coUNTY, PENNSYLVANIA EIN: 33-1020468/000 Notice Date: August 15, 2004 Notice Number: 913-322-604-081-0 To the Prothonotary of said court: Pursuant to the laws of the Commonweaith of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. EMPL TOTAL: FILING FEE(S): TAX DUE 250.49 310.51 _____.__--------- 561.00 TOTAL DUE 356.33 538.59 ___._._.--------- 894.92 _____.__--------- 14.00 INTEREST COMPUTATION DATE: 08-25-04 · ommonwealth of Pennsylvania~ certifies this to be a true and cer~ect The undersigned, the Secretary nOfamRee~.~ea(~er r~rauUn~(~[iZ~xd ,ell~.lg-a~ ~ DITIO NS o_r _P~E~N .A i~TDI ~Si (~e~ ~ rn pd~:~qAff~3~ Fs~hs t~iPe na~ ne r f aavnodr~ '~hh~ cepyofa enagainsttheauove. . F .~ The amount of such unpaid TAX, [NTEHl:.~h ~u nt thereol, remains unpalu. after demand for payme . ,o ,,~,,~ r~ real nersonal, or both, as the case may be. Commonwealth of Pennsylvania upon the taxpayer o ~..~e,.,, , ,- ~TAINED BY RECORDING OFFICE August 15, 2004 DATE COMMONWEALTH OF PENNSYLVANIA VS STAR HOSPITALITY CO filed this NOTICE OF TAX LIEN at day of 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 aSeJe~nOd, ed3.45 of the Tax Reform Code of 1971,72 P.S. Section 7345, as 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 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 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). ~N~No INT~ GENERAL INFORMATION: P,~qrDoratio_n Tax Li(~r~ provided under the Fiscal Code arise at the time of settlement {assessment) and are liens upon the franchises and property, both real and personal, ~ n(~ti(',~ The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in fuji force and validity without filing of revival until paid. ~Tax Lierl~ are liens on real estate which continue until tax is paid. ~~in Tax f r I ~i I T Fu I T r ri r d T~ ~n_d M~rbus Taj( liens are fiens upon the franchises 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 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 ~ien shall be filed: (al 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 n the case of Personal Property whether tangible or intangib e, in he office of the Prothonotary of the county in which the property subject to lien is situated. ~IVAL OF NOTICE AND PRIORITY OF NOTICE ~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not requ re refiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to and be paid in full, before any other obligation, judgement, claim lien, or estate is satisfied from a subsequent judicial sale or ~iabifity with whic)~ the property may be charged. EXCEPTION': The Commonwealth does not maintain priority of tax ens over any existing mortgages 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 h s delegate may prescribe the Secretary or his delegate may ssue a certificate of release of any ien imposed with respect to any tax if: (1) the liability 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. ~ Interest on Corporation Taxes is computed after a Jien is paid. The oral c°lumn (C°lumn T) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or penalties, 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 filing costs and accrued interest from the interest computation date to and through the payment date. ~:or any delinquent taxes due on or before December 31, 1981, interest is ~mposed at the following rates. CS, F.F C L, C.N I. ' 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I , GR, C.A S T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L, NE., G P', MI - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) PU R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I T., EMT 3/4, OF 1% PER MONTH OR ~:RACTJON S&U. R.TT - 3/4 OF 1% PER MONTH OR FRACTION INH & EST. - 6% PER ANNUM LFT, F UT - 6% PER ANNUM M C R T - 1% PER M(~kJTH OR FRACTION OFT - 1% PER MONTH OR FF[ACT~ON - 18% PER ANNUM For all 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 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 1/1/82 THRU 12/31/82 1/1/83 THRU 12/31/193 16% .000438 1/1/84 THRU 12/31/84 11% 000301 1/1/85 THRU 1 2/31/85 13% 000356 1/1/86 THRU 12/31/86 10% .000274 I/1/87 THRU 12/31/87 ~,/o 000247 1/1/R8 THRU 12/31/91 11% 000301 1/1/92 THRU 12/31/92 9% .0D0247 1/1/93 THRU 12/31/94 7% I/1/99 THRU 12/31/99 9% .000247 1/1/00 THRU 12/31/00 8% 1/1/01 THRU 12/31/01 .000219 1/1/02 THRU 12/31/02 9% 000247 1/1/03 THRU 12/31/03 5% ~/1/04 THRU 12/31/04 .000137 --Taxes that become delinquent on or before December 31, 1981 wi)l remain a constant interest rate unti) the delinquent balance is paid off. ---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)