There is a tax imposed and levied on each and every transient a tax equivalent to 2% of the total amount charged for the occupancy of any room or space occupied by any such transient.

Every person receiving payment for a room charge for which a tax is levied, shall make a report for each calendar month, showing the amount of charges collected for room charge and the amount of tax required to be collected. The Transient Occupancy Tax Form shall be completed and delivered to the Commissioner on or before the 20th day of the calendar month following the month being reported. Each report shall be accompanied by a remittance of the amount of tax due, made payable to the County of Warren.

There shall be a penalty of 10% added to all transient occupancy taxes that are unpaid on the due date. In addition to such penalty, interest at the rate of 10% per annum shall accrue and be added to all due and unpaid taxes and penalties beginning with the first day following the imposition of the penalty. No penalty shall exceed 10% of the past due tax.

MOTELS- Any public or private hotel, motel, boardinghouse, travel campground and other facilities offering guest rooms rented out for continuous occupancy for fewer than thirty consecutive days.

PERSON-Includes individuals, firms, partnerships, associations, corporations, persons acting in representative capacity and combinations of individuals of whatever form and character.

ROOM CHARGE- The total charge made by any such motel for lodging and/or space furnished any such transient. If the charge made to such transient includes any charge for services or accommodations in addition to that of lodging and/or use of space, then such portion of the total charge as represents only room and/or space rental or use shall be distinctly set out and billed to such transient by such motel as a separate item.

TRANSIENT-Any person who, for any period of not more than 30 consecutive days, either at his own expense or at the expense of another, obtains lodging or the use of any space in any motel, as hereinabove defined, for which lodging or use of space a charge is made.

Forms are available in the Commissioner of the Revenue's office located in the Warren County Government Center.

To download the registration form Click Here

To download the worksheet return form Click Here