Consumer tax is the levy of taxes in the form of sales and excise. These taxes are considered a “trust tax” where the seller collects the tax from the customer at the point of sale whether payment is made in cash or credit, and remits the collected tax to the local taxing jurisdiction, Warren County.
The seller has the responsibility of adding trust tax to the total amount charged and remitting the collected taxes to the County.
To avoid the levy of penalties and interest, reports should be filed or postmarked and paid by no later than the 20th of each month following the month in which tax is collected. If there is a month with no activity, a zero-dollar return must be filed by the 20th.
A 5% Sellers Discount on the tax due is available for those who file timely by the due date each month. If filing is late, the Sellers Discount is not calculated, instead a 10% late filing fee is added to tax due.
As per Warren County Code §160-107, any person failing to comply with the provisions of this tax regulation will be guilty of a Class 3 misdemeanor upon conviction. This may result in a maximum fine of $500.
Please note that a conviction does not relieve any person from the obligation to pay, collect, or remit the tax as stipulated in the regulation. Each violation or failure to comply is considered a separate offense.
For more information or assistance, please visit the Commissioner of the Revenue's office at the Warren County Government Center or call (540) 635-2651 x 209