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Home My WebLink About05-3714 REVK-159 (12-01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE 71..0 0:;.3 71'1 Ch;.J. -r:... CERTIFIED COpy OF LIEN '* BUReAU OF COMPLIANCE DEPT.2S0948 HARRISBURG, PA 17128.0948 (!V '?L.. P1/ ~ I'l ('lL j7 r; .3 7 deL If.,U:J..j COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CENTER STREET GRILLE INC 4 CENTER ST ENOLA PA 17025-2002 EIN: 23-2916015/000 Notice Date: July 17, 2005 Notice Number: 813.565.505.071-2 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 80628833 10.01.04 12-31-04 1 0.00 576.40 TOTAL: 0.00 576.40 FILING FEE(S): 14.00 r- .." ~ .I C;:J 0 C~ 4-;;';;> ., con '-- ::;:! \':,~: rll .,., r j= '" -n no; -'.) ~ '" ) -;~:] ? C) ~~ rn C_::.;, .i'" -( c..:; ::.:J CO .< INTEREST COMPUTATION DATE: 07-27-05 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 PENAL TIES therein due from such taxpayer and which, after demand for payment thereot, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENAL TIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, reat, personal, or both, as the case may be. July 17, 2005 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH 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 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, 1 971, 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. 98l5). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Cotporation 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 fuff 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 EmDlover Withholdino Tax Realty Transfer Tax Sales and Use Tax Liouid Fuels Tax FuallJse Tax Motor Carriers Road Tax and Motorbus Tax liens are liens 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 ;s 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 filed: (al In the case of Rea Property, in fhe office of the Prothonotary of the county in which the properlj subject to the lien is situated and (b} in the case of Personal Property, whethe tangible or intangible, in the office of the Prothonotary of the county in whict the property SUbject to lien is situated. AUTOMATIC REVIVAL OF NOnCE AND PRIORITY OF NOTICE GENERAL RULE> According to the FIscal Code, the Notice of Lien i! automatically revived and does not require 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 liability with whicr the property may be charged. EXCEPTION: The Commonweaith does nOI maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien ;s filed. Sf.E.; Ad of Decembel 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 lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting 01 payment of the amount assessed together With all interest and costs in respeC1 thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on COrporation Taxes is computed after a lien is paid. SElTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice of Uen 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. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. e.s., FF., C.L., C.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.l., G.R., C.A" ST, - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N,e., G,P., M.L - 6% PER ANNUM {DUE DATE TO PAYMENT DATE) P.U.A.. -1% PERMQNTH OR FRACTION (DUe DATE TO PAYMENT DATE) P.I.T., E,M,T. - 3/4 OF 1% PER MONTH OR f:RACTION S. & U. .:314 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & EST. - 6% PEA ANNUM L.ET" F.U.T. -1% PER MONTH OR FRACTION M,C.R.T. - 1% PER MONTH OR f:'RACTlQN O.F.T, -18% PEA ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the P A 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 1f1/82THRU12131182 1/1183THAU 12/31/83 111184 THRU 12131184 1ITles THRU 12131/85 1I1186THRU 12131186 1I1/67THAU 12/31187 111/BBTHAU 12131/91 1!1/92THAU 12/31/92 111193 THAU 12131194 1/1195 THAU 12/31/98 1I1/99THAU 12131199 1/1100THAU 12131/00 111/01 THRU 12131/01 1/11'02 THAU 121311Q2 1I1/03THAU 12131/03 1/1104 THAU 12/31/04 111/05 THAU 12/31105 20% ,.% 11% "% 10% 9% 11% 9% 7% 9% 7% .% 9% ... 5% 4% 5% .000548 .000438 .000301 .000356 .000274 .000247 .000301 .000247 .000192 .000247 .000192 .000219 .000247 .000164 .000137 .000110 .000137 -~- Taxes that become delinquent on or before December 31, 1981 will rema: a constant interest rate until the delinquent balance is paid off. _h Taxes that become delinquent on or after January 1, 1982 are subject to variable interest that changes each calendar year. .~-'nterest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)