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Home My WebLink About02-4035REVK- 159 (8-01) REV000 K9 BUREAU OF COM PLrANCE DEPT. 280948 HARR SBURG, PA 17128 0948 ~ /,,t 27C NEZSS TANN[NG& CRUZSE CTR 6500D CARL[SLE PKE HECHAN[CSBURG PA 17055 COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OF REVENUE IN CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1708540/000 Notice Date: August3,2002 Notice Number: 186-384-502_072.9 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 fo be entered of record in your county. FILING FE E(S--~'.' TAX DUE 0.00 TOTAL DUE 68.72 ---------______ 68.7~ 14.00 INTEREST COMPUTATION DATE: 08-13-02 The undersigned, the Secretary of Revenue (or an authorized dele ate of · . . Copy of a hen against the above named taxpayer for unpaid TAX, I ~ E ~ S "~? ~ DC~)~T~O°~'eoar I~E°Nf APl~sSYl;/l~en~eai,nc~ rt Iff ~ ~ I~ ~o.b~..a_tr ue and.co.r.rect 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~rEVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE August 3, 2002 DATE COMMONWEALTH OF PENNSYLVANIA VS WEISS TANNING & CRUISE CTR IN NOTICE OF TAX LIEN fired this at day of Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. · r Personal Income Tax and Employer W'rthholding Tax arise under ~cn'Sofn° 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 Carriem 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 decondants 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: ~9_nporation Ta~LLiens provided under the Fiscal Code arise at the time of ' nt assessment) and are liens upon the franchises and property, both settleme ( ........ ~-.~ ~ .,,~ Notice of Lien with a county Prothonotary s not a requisite, and the lien remains in full force and validity without filing of revival until pa d. ~ are liens on real estate which continue until tax is paid. property of taxpayers, but only after they have been entered and docketed of b the prothonotary of the county where such property is situated and record y ...... nr mnrchand se regularly used in the ~hr~nary course of bus ness of the taxpayer. Tne sen nas prloruy .u., u ,= u~.~ of entry of record. p_LACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of Ien aha be filed: (a} In the case of Real e in the office of the Prothonotary of the county in which the property Prop rty, _ .... -..-o-- ~-,~/~.~ in the case of Personal Property, whetl~er the property subject to lien is situated· _AUTOMATIC REVIVAL OF NOTICE AND PRIORffY OF NOTICE GENERAL RULE: According to the Fissal Code, the Notice of Lien is tomatlcall revived and does not require refiling of the Notice by the au ' Y · . Commonwealth shall have Commonwealth. Any Notice of L~en filed b.y the ........... nt cia m ron to, and bepa~dlnfu , Y · · . i whch ? ty _.._ :~ ~,t[~fi~d from a subsequent judlc~a sale or hapdlty w th [ten, or es[a[~ ~ ~.~.._-~.~.;~.~. F×CEISTION; The Commonwealth does not mainta' P' 'ty .......... ,~ is filed SEE' Act of Desember properly recorded at the time ina! [ne [~x .=. * · 12, 1994, P.L. 1015, No· 138· act to such regulation as the Secretary or h s de egate may prescribe, the Subj ......... :~.~ a certificate of release of any lien imposed Secretary or ms oe~egat~ ~y.,~=~_ ~,.,,.., ~ ~o~o~ safisfaction consisting of with respect to any ta~. iT: (])_?_e~ ~a,.O~e~t~,~l,l~erest and costs in respect Interest on Corporation Taxes is computed after a lien is paid. The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or penates, 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 tien 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.L - 6% PER ANNUM (DUE DATE TO pAYMENT DATE) C L, G.R., C.A., S.T. - 6% PER ANNUM IDUE DATE TO pAYMENT DAT~ O.F.T. - 18% PER ANNUM For all taxes that are or gina y due and payable on and after January 1,1982, the PA Department of Revenue will calculate da y interest on all tax deficienc es us ng an annua ntarest rate that will v~ry from calendar year' interest is calculated on a da y bas s at the follow ng rates: DELINQUENT DATE iNTEREST PATE DAILY INTEREST FACTOR .000548 1tl/82 THRU 12/31/82 20% 1/1/83 THRU 1~J31/83 16'% .000435 111/84 THRU 12/31/84 11% .000301 1/1/85 THRU 1Z/31/85 13% ,000356 ~/1/88 THRU 12/3~/86 10% .000274 111/87 THRU 12/31187 3% .000247 1/1/88 THRU 12/31/91 11% .000301 1/1/92 THRU 12/31/92 3% .0(30247 ,000192 1/1/93 THRU 12J31/94 7% .000247 1/1/02 THRU 12/31/02 ---Taxes that become dalinquent on or before December 31, 1981 wit remain a constant interest rate until 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 selculated as for[owe: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DALLY iNTEREST FACTOR)