The Food and Beverage Tax is imposed on the purchaser of every food or beverage served, sold or delivered in the County by a restaurant or caterer a tax equivalent to 4% of the amount paid for the food or beverage.
The tax shall be collected by the seller and paid by the purchaser at the time the charge for the food or beverage becomes due and payable, whether payment is to be made in cash or on credit by means of a credit or otherwise. The seller shall add the tax to the amount charged for the meal and shall pay the taxes collected to the County. The revenues collected from the County's Food and Beverage Tax shall be used solely for public school capital improvement projects.
Forms are available at the Commissioner of the Revenue's office located at the Warren County Government Center.
Warren County Code §160-107: Violations and Penalties.
Any person failing to comply with any of the provisions of this article shall, upon conviction thereof, be guilty of a Class 3 misdemeanor punishable by a maximum fine of $500. Conviction shall not relieve any person form the payment, collection or remittance of the tax as provided in this article. Each violation or failure shall be a separate offense.