| Property Taxes |
| Real Estate Property Tax | $0.07 per $100 |
| Personal Property Tax | $0.60 per $100 |
| Machinery and Tools | $ .60 per $100 |
| Emergency Services | $ .30 per $100 |
| Mobile Homes | $0.07 per $100 |
| Property Taxes are due on December 5 of each year. All assessments are based on Warren County assessed value for property. |
| Excise Taxes |
| Meals Tax | 4% of net sales |
| Lodging Tax | 6% of net sales |
| Business, Professional & Occupational License Fees |
| Professional Occupation | $ .36 per $100 Gross |
| Telephone / Telegraph | $ .50 per $100 Gross |
| Public Utilities | $ .40 per $100 Gross |
| Service Businesses | $ .20 per $100 Gross |
| Retail Merchants | $ .12 per $100 Gross |
| Contractors | $ .08 per $100 Gross |
| Wholesale Merchants | $ .08 per $100 Gross |
| Vehicle License Fees |
| Motor Vehicles | $20.00 |
| Motorcycles | $12.00 |
| Trailers | $12.00 |
| National Guard | $10.00 |
| Prisoners of War | $1.00 |
| Once purchased, Town Vehicle Decals are permanent and are renewed each year on the personal property tax bill. If vehicles change the old decal will need to be peeled off and brought in for a new one. |
| Residential Electric Rates |
| Facility Charge | $6.24 |
| Usage Charge | $ .08490 per KWH |
| Commercial Electric Rates |
| Facility Charge | $6.40 |
| Usage 1st 700 KWH | $ .1151 per KWH |
| Usage over 700 KWH | $ .0756 |
| Demand | For each 1/2 KWH over 7 1/2 - 53 KWH at $ .0395 |
| Water & Sewer Rates |
| Water | First 3,000 gallons $6.45 then $5.12 per thousand |
| Sewer | First 3,000 gallons $7.45 then $5.90 per thousand |
1) Service to out-of-town customers is twice the rate.
2) Summer rates apply to sewer in June, July and August if registered for Summer Sewer Program. |
| Trash Collection & Recycling |
| Residential | $10.69 per month |
| Small Commercial | $23.00 per month |
| Commercial | $180.00 per month |
| Industrial | $230.00 per month |
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Tax & Fee Schedule 
