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Home My WebLink About01-4905AP HOTELS OF PENNSYLVANIA 125 WALNUT 60TTON RD SHIPPENSBURG PA 17257-9601 COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OF REVENUE ZNC CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1689139/000 Notice Date: August 6, 2001 Notice Number: 641-406-201-080-1 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. I 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80180285 08-31-00 08-31-00 1 2,092.18 2,732.58 TOTAL: 2,092.18 2,732.58 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 08-16-01 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 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. SECRETARY OF'~,~EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE August 6, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS AP HOTELS OF PENNSYLVANIA INC NOTICE OF TAX LIEN ftied this 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 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 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). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: ~ 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. Personal Income Tax. Employer Withho[din(3 Tax. Realty Transfer Tax. Sales and Use Tax. Liouid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax lie~s are liens upon the franchises as well as real and personal property o taxpayers, but only aEer 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 F LNG: The notice of lien shall be filed: (a) In the case of Real Property, in the office of the Prothonotary of the county in wh ch the property sub oct to the en is situated and (b) in the case of Personal Property, whether tangible or ntangible, 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 G~ According to the Fiscal Code, the Notice of Lien is au omatically revived and does not require raffling of the Notice by the Commonwealth Any Notice of Lan f ed by the Commonwealth shall have prorty o, and be pad n u before any other obligation, udgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liab ty wth which he property may be charged. EXCEPTION: The Commonwealth does not maintain priority of tax liens over any exst ng mortgages or liens which are properly recorded at the time that the tax lien is ftled. SEE: Act of December 12, 1994, P.L. 1015, No. 138. Sub oct to such regu at on as the Secretary or his delegate may prescribe, the Secretary or h s delegate may issue a certificate of elease of any lien mposed with respect to any tax f (1 the liability is satisfied, satisfaction consisting of payment of the amount assessed together w th all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. FXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SE EM OF CCO NT The 'q'otar" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balanca 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. C.S., F.F., C.L, C.N.I. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) - 6% PER ANNUM (DUE DATE TO pAYMENT DAT C.I., G.R., C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DAT~ P.U,R,, - 1% PER MOI~FH OR FRACTION (DUE DATE TO PAYMENT DATE~ P.I.T., E.M.T. - 3t4 OF 1% PER MONTH OR FRACTION e. & 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 M.C.R.T. - 1% PER MONTH OR FRACTION O.F.T. - 18% PER ANNUM For a taxes tha are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daily interest on ail tax deficiencies using an annual interest rate that will vary from calendar year. interest is calculated on a daily basis at the following rates: ---Taxes that become delinquent on or before December 31, 1991 will remain a constant interest rate until the delinquent balanca 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 DELINQUEN'I~ X (DAILY INTEREST FACTOR)