More than $21 million has been collected through July from Allegheny County's drink and car rental taxes -- two-thirds of the total needed for the county's subsidy of the Port Authority -- and at least another $20 million is expected in county coffers by the end of the year.

County Treasurer John Weinstein said yesterday that $21.5 million had been collected, $18.68 million of it from the 10 percent drink tax. He projects that $40 million to $45 million will be garnered by the end of the year.

Mr. Weinstein said there has been 97 percent compliance from restaurateurs and bar owners and 100 percent compliance from rental car agencies. His office is working with District Attorney Stephen Zappala Jr. to determine the best way to deal with the estimated 60 establishments that have not paid their taxes.

"It's a crime," Mr. Weinstein said. "You can't collect tax money and not remit it."

According to the Pennsylvania Code, theft by failure to make required disposition of funds can be a felony depending on the amount of money involved.

Mr. Weinstein said the leaders of a group of restaurateurs and bar owners behind the effort to reduce the drink tax to 0.5 percent have paid their taxes. The majority of noncompliant owners are "neighborhood bars," he said.

County Council approved the drink tax and $2-a-day tax on car rentals in December to fund the county's $30 million subsidy of the Port Authority.

County Chief Executive Dan Onorato's spokesman, Kevin Evanto, said yesterday that taxes collected above the $30 million can be used for other capital budget obligations under Act 44 passed by the Legislature. It authorizes using the taxes for transit systems and county roads and bridges.

He said Act 44 also authorizes a slight annual increase in the authority subsidy.

Last week, council approved a referendum question about reducing the drink tax, coupling the reduction with higher property taxes. The measure was signed by Mr. Onorato yesterday and sent to the county elections office.

Mr. Evanto said the referendum, which would reduce the drink tax to 0.5 percent, would "blow a $35 million hole in the budget," as the lower tax would bring in just $2 million.

Mr. Onorato has said that repealing or reducing the drink tax would force him to raise property taxes by up to 25 percent.